|
|
Code of Colorado Regulations eDocket
Details of Tracking Number
2020-00420
CCR details
| Tracking Number |
2020-00420 |
| Type of Filing |
Emergency |
| Department |
200 Department of Revenue |
| Agency |
201 Taxation Division |
| CCR Number |
1 CCR 201-5 |
| CCR Title |
SALES AND USE TAX - SPECIAL RULES FOR SPECIFIC BUSINESSES |
|
Proposed rule
| Rule |
|
| Additional Information |
|
| Statutory Authority |
The basis for this rule are sections 24-35-108(1)(e), 29-2-106(5), 30-11-107.5, and 39-21-112(1), C.R.S., section 39-26.1-113, C.R.S. (1987) (1987 Colo. Sess. Laws, ch. 176, §12), and section 29-2-108, C.R.S. (1991) (1991 Colo. Sess. Laws, ch. 316, §3). |
| Purpose/Objective of Rule |
The purpose of this rule is to establish the effective date for the restoration of a rate of two percent for county lodging taxes adopted at such rate by resolution, but that were temporarily reduced by operation of certain statutory provisions that have since been repealed. |
| Submitted in response to issues raised by COLS/OLLS? |
No
|
| Is this rule adopted in response to recent legislation? |
No
|
| Contact Name |
Jarilyn Corbo |
| Contact Title |
Program Assistant II |
| Contact Telephone |
3038665627 |
| Contact email |
dor_taxrules@state.co.us |
|
Adopted rule
|
| |
| |
| |
|  |