C.R.S. § 29-2-203: Collection, administration, and enforcement of sales or use tax.

(1) Unless otherwise provided in this part 2, the executive director shall collect, administer, enforce, and distribute any sales or use tax adopted by a statutory local government, special district, or requesting home rule jurisdiction in the same manner as the collection, administration, and enforcement of the Colorado state sales and use tax pursuant to article 26 of title 39.

(2) Except as provided in section 39-26-208, each statutory local government shall collect, administer, and enforce any use tax imposed pursuant to section 29-2-109 as provided by ordinance or resolution, and shall resolve disputes pursuant to section 29-2-302.