(1) The executive director shall, at no charge, administer, collect, enforce, and distribute the sales tax of any home rule jurisdiction upon request of the governing body or the governing body's designee, of the jurisdiction, regardless of whether the provisions of the sales tax ordinance of the requesting home rule jurisdiction applies the sales tax to the exemptions listed in section 29-2-105 (1)(d)(I), if: (a) The provisions of the sales tax ordinance of the requesting home rule jurisdiction, other than those provisions relating to local procedures followed in adopting the ordinance, correspond to the requirements of part 1 of this article for sales taxes imposed by statutory local governments; and(b) No use tax is to be collected by the department except as provided in section 39-26-208.(2) When the governing body of any home rule jurisdiction, or the governing body's designee, requests that the department administer, collect, enforce, and distribute the sales tax of the home rule jurisdiction as specified in subsection (1) of this section, the governing body, or the governing body's designee, shall certify to the executive director a true copy of the home rule jurisdiction's

jurisdiction as specified in subsection (1) of this section, the governing body, or the governing body's designee, shall certify to the executive director a true copy of the home rule jurisdiction's sales tax ordinance as specified in section 29-2-205.Added by 2024 Ch. 144,§ 1, eff. 7/1/2025, app. to any taxable event occurring on or after 7/1/2025.This section is similar to former § 29-2-106 (4)(a) as it existed prior to July 1, 2025.2024 Ch. 144, was passed without a safety clause. See Colo. Const. art. V, § 1(3).