An ordinance to enact a sales tax of two and one quarter percent of the sale of tangible personal property retail and the furnishing of services within the Town of Deer Trail, subject to certain exceptions, upon the favorable vote of a majority of the registered votes of the Town of Deer Trail at its November 2, 2021, special election.
Whereas, the Town of Deer Trail (the "Town") has determined that it requires additional revenue.
Whereas, article 2 of title 29, C.R.S., authorizes the Town to adopt a tax on sales of tangible personal property at retail and services, subject to approval of the Town's registered electors.
Whereas, the Town finds that the revenue from a sales tax would significantly assist the Town.
Whereas, the Town finds that it is in the best interest of its citizens that certain sales not be subject to such sales tax.
Whereas, pursuant to Section 29-2-102(2), C.R.S., the Town has determined that no county in which any part of the Town sits has adopted a resolution for a countywide sales tax on which the registered electors of such counties has yet to vote on.
Whereas, the Town has determined that there is not a regular Town election to occur within 90 days after the date of the adoption of this Ordinance; and
Whereas, the Town intends that its enactment of sales tax as set forth herein comply and be interpreted to comply with the requirements of Section 20, article X of the Constitution of the State of Colorado; article 2, title 29, C.R.S.; article 10, title 31, C.R.S.; and all other applicable provisions of law.
Be it ordained by the Board of Trustees for the Town of Deer Trail, Colorado that:
Section 1. Definitions.
All terms used in this ordinance shall have the same meaning as provided for in Section 39-26-102, C.R.S.
Section 2. Application of State Sales Tax.
Unless otherwise provided in this ordinance, any amendments thereto, or article 2, title 29, C.R.S., the provisions of article 29, title 39, C.R.S., shall govern the collection, administration, and enforcement of this sales tax.
Section 3. Imposition of Sales Tax.
There is hereby imposed and there shall be collected a tax on all sales of tangible personal property and services described in Section 4 and occurring within the Town. The tax is imposed as provided in Section 29-2-105(1)(d), C.R.S. The sales tax shall be at a rate of two and one quarter percent (2.25%) of the amount of each sale. The taxable amount shall not include the amount of any sales or use tax imposed by article 26, title 39, C.R.S.
Section 4. Property and Service Taxed.
The sales of tangible personal property and services taxable under this ordinance shall be the same as the sales of tangible personal property and services taxable pursuant to Section 39-26-104, C.R.S., subject to exemptions set forth below.
- Mobile Telecommunication Services. Without limiting the broad application of this Section and recognizing that mobile telecommunication services are subject to particular legal requirements, this sales tax shall apply to mobile telecommunication services to the greatest extent permitted under Section 29-2- 105(1.5), C.R.S.
Section 5. Exemptions.
The sales of tangible personal property and services taxable under this ordinance shall be subject to the following exemptions:
- General Sales Tax Exemptions. Except as otherwise provided herein or in Section 29-2-105(1)(d), C.R.S., the sales of tangible personal property and services taxable under this ordinance shall be subject to the same exemptions as those specified in part 7, article 26, title 39, C.R.S.
- Specific Exemptions Permitted by Section 29-2-105(1)(d), C.R.S. As permitted by state law, the Town hereby creates the following exemptions from the sales tax created by this ordinance:
- The exemption for sales of machinery or machine tools specified in Section 39-26-709(1), C.R.S.
- The exemption for sales of electricity, coal, wood, gas, fuel, oil, or coke specified in Section 39-26-715(1)(a)(II), C.R.S.
- The exemption for sales of food specified in Section 39-26- 707(1)(e), C.R.S. For the purposes of this subsection, "food" is defined in Section 39-26-102(4.5), C.R.S.
- The exemption for vending machine sales of food specified m Section 39-26-714(2), C.R.S.
- The exemption for sales by a charitable organization specified in Section 39-26-718(1)(b), C.R.S.
- The exemption for sales of farm equipment and farm equipment under lease or contract specified in Section 39-26-716(2)(b) and (2)(c), C.R.S.
- The exemption for sales of low-emitting motor vehicles, power sources, or parts used for converting such power sources specified in Section 39-26-719(1), C.R.S.
- The exemption for sales of components used in the production of energy, including but not limited to alternating current electricity, from a renewable energy source specified in Section 39-26-724, C.R.S.
- The exemption for sales that benefit a Colorado school specified in Section 39-26-725, C.R.S.
- The exemption for sales by an association or organization of parents and teachers of public school students that is a charitable organization specified in Section 39-26-718(1)(c), C.R.S.
- The exemption for sales of property for use in space flight specified in Section 39-26-728, C.R.S.
- The exemption for retail sales of marijuana upon which the retail marijuana sales tax is imposed pursuant to Section 39-28.8-202, C.R.S., as specified in Section 39-26-729, C.R.S.
- The exemption for Manufactured homes in Section 39-26-721(3).
- Food purchased with government assistance. This sales tax shall not apply.
- Sales of food purchased with food stamps. For the purposes of this subsection (a), "food" has the same meaning as provided in 7 U.S.C. § 2012, as currently in effect and subsequently amended.
- Sales of food purchased with funds provided by the special supplemental food program for women, infants, and children, 42 U.S.C. § 1786. For the purposes of this subsection (b), "food" has the same meaning as provided in 42 U.S.C. § 1786, as currently in effect and subsequently amended.
- Certain Construction and Building Materials. This sales tax shall not apply to the sale of "construction and building materials," as the term is used in Section 29-2-109, C.R.S., if such materials are picked up by the purchaser and if the purchaser of such materials presents to the retailer a building permit or other documentation acceptable to the Town evidencing that a local use tax has been paid or is required to be paid on the materials.
- Cigarettes. This sales tax shall not apply to sale of cigarettes.
- Sales to a Telecommunications Provider. This sales tax shall not apply to sales to a telecommunications provider of equipment used directly in the provision of telephone service, cable television service, broadband communications service, or mobile telecommunications service. It is the policy of this Town that this exemption be applied in a uniform and nondiscriminatory manner to the telecommunications providers of telephone service, cable television service, broadband communications service, and mobile telecommunications service.
- Sales Subject to Prior Ownership Tax. Sales of personal property on which a specific ownership tax has been paid or is payable are exempt from this sales tax when the sale meets both of the following conditions:
- the purchaser is a nonresident of the Town or has his principal place of business outside the Town; and
- the personal property sold is registered or required to be registered outside the Town's limits under the law of the State of Colorado.
- Sales Subject to Prior Payment of Sales or Use Tax. This sales tax shall not apply to the sale of tangible personal property or services if the transaction was previously subjected to a sales or use tax lawfully imposed on the purchaser or user by another statutory or home rule city and county, city, or town equal to or in excess of that sought to be imposed by this sales tax. A credit shall be granted against this sales tax with respect to such transaction equal in amount to the lawfully imposed local sales or use tax previously paid by the purchaser or user to the previous statutory or home rule city and county, city, or town. The amount of the credit shall not exceed the sales tax imposed herein.
Section 6.
Place of Sale; Delivery Charges; Retailers Without a Permanent Place of Business in the Town. For the purpose of this sales tax, all retail sales are consummated at the retailer's place of business unless the tangible personal property sold is delivered by the retailer or his agent outside the Town's limits. The gross receipts from such sales shall include delivery charges when such charges are subject to the state sales and use tax imposed by article 26, title 39, C.R.S., regardless of the place to which delivery is made. If a retailer has no permanent place of business in the Town, the place at which the retail sales are consummated for the purpose of this sales tax shall be determined by the provisions of Se 39-26-104(3)26, title 39, C.R.S., and by rules and regulations promulgated by the Colorado Department of Revenue.
Section 7. Election.
This ordinance shall be submitted to a vote of the Town's registered electors on November 2, 2021, at a special election, which is the first Tuesday in November of an odd-numbered year. The election shall be conducted in accordance with section 20, article X of the Constitution of the State of Colorado; article 2, title 29, C.R.S.; article 10, title 31, C.R.S.; and all other applicable provisions of the law.
- Agreements with Arapahoe Counties. The Town Clerk is authorized to execute and enter into such agreements or amendments to agreements on the Town's behalf with Arapahoe County regarding the conduct of the election and the preparation and mailing of the notice required by Section 20, article X of the Constitution of Colorado.
- Town Clerk as Election Official. The Town Clerk shall serve as the Election Official for the conduct of the election on behalf of the Town, with the authority and direction to proceed with any action necessary or appropriate to effectuate the provisions of this ordinance and all constitutional and statutory provisions governing the conduct of the election.
- Ballot Question. The ballot title for the sales tax question shall be in substantially the following form:
Shall the Town of Deer Trails taxes be increased annually by $17,000 commencing in 2022, and by whatever additional amounts are raised annually thereafter from a two and one quarter percent sales tax the proceeds of such taxes to be used to provide basic town services, including , but no limited to, road and bridge maintenance, snow removal, law enforcement, planning, administrating, animal control, and building inspections and shall the town be authorized to collect, retain and spend all revenue generated by such tax excess of the limitation provided in section 20 of article X of the Colorado constitution as a voter approved revenue change?
Yes ___
No ___
Section 8. Enforcement.
If approved by the registered electors, the Town Clerk shall provide a copy of this ordinance and notice of its adoption and approval to the executive director of the State of Colorado Department of Revenue at least 45 days prior to the effective date of the sales tax created herein. The collection, administration, and enforcement of this sales tax shall be performed by the executive director of the Colorado Department of Revenue in the same manner as the collection, administration, and enforcement of the Colorado state sales tax, as supplemented by article 2, title 29, C.R.S.
Section 9. Effective Date.
If approved by the registered electors, this sales tax shall become effective on January 1, 2022.
Section 10. Duration.
If approved by the Town's registered electors, this sales tax shall continue until repealed.
Section 11. Amendment.
This ordinance and the sales tax adopted herein may be amended by subsequent ordinance, unless otherwise prohibited by law.
Section 12. Severability.
If any portion of this ordinance or the sales tax adopted herein is declared to be void or ineffective by a court of competent jurisdiction, it shall be deemed severed from this ordinance. The remaining portions shall remain valid and in full force and effect.
Section 13. Authority Vested in Town Officials.
The Town's officials are authorized and directed to take all action necessary and appropriate to effectuate the provisions of this ordinance and the sales tax adopted herein.
Section 14. References to Colorado Law.
References to Colorado law are to the versions of those laws in effect at the time this ordinance was adopted as well as any subsequent amendments thereto.
Section 15. Recording and Authentication.
Immediately upon its passage, this Ordinance shall be recorded in the Town of Deer Trail Book of Ordinances kept for that purpose, authenticated by the signatures of the Mayor and Clerk and shall be published as required by law.
Adopted and approved this 13th Day of July 2021
James Johnson, Mayor
Attest: Candice Reed, Town Clerk
Town of Deer Trail Memorandum
To: Mayor and Board of Trustees Tailor Roberts, Town Administrator
From: Corey Y. Hoffmann, Town Attorney, Evin B. King Esq.
Date: June 14, 2021
Re: Special election for sales and use taxes.
The Town is considering submitting a ballot question for a special election in November to implement a sales tax and a use tax. This memorandum provides an overview of the process for how the Town can call a special election and get set the ballot questions for November 2021 and describes the process for adopting the sales and use tax questions. Finally, this memorandum provides an explanation of the documents the Town will need to consider and approve during this process.
Calling a Special Election
The Town may adopt municipal sales or use taxes, or both, by ordinance in accordance with article 2, title 29, C.R.S., if such ordinance provides for the submission of the tax proposals to an election by the registered electors of the Town for their approval. A special municipal election may be called on those proposals if no regular election will be held within 90 days after the adoption of the ordinance. C.R.S. § 29-2-102.
A special election must be held on a Tuesday. Ideally, a special election should be held on the date of the state-wide election so that it may be coordinated with Arapahoe County. C.R.S. § 31-10-18. Because these are TABOR questions, the questions must be set at a regular Town election, or at a November election. Therefore, the next available date for the Town to submit the questions of a sales tax and a use tax is November 2, 2021. To hold a special election, the Board of Trustees will need to call for a special election via resolution by August 23, 2021. In addition, because such election will be coordinated with Arapahoe County, the Town is required to provide notice to the Arapahoe County Clerk in writing of the Town's desire to participate in the coordinated election by July 23, 2021. C.R.S. § 1-7-116(5). The Town will also need to sign an IGA with Arapahoe County to coordinate the election by August 24, 2021.
Process to Get Questions on Ballot
To get the proposals for a sales tax and a use tax on the ballot, the Town will need to pass an ordinance. This ordinance needs to be in effect prior to August 16, 2021, which means that the ordinance needs to be approved by the Board of Trustees by July 17, 2021. The ordinance needs to include certain provisions under article 2, title 29, C.R.S.
A section of the ordinance includes the language of the ballot question that will appear at the election. To know the ballot question language, the Town must first decide on the percentages of the sales tax and use tax. Next, the Town will need to determine, using those percentages, what the estimated revenue will be to the Town in 2022 (the first year of the tax revenue, as the tax will go into effect January 1, 2022 if passed).
After approving the ordinance, the Town will need to send a copy of the ordinance to the Local Government Support Unit of the Colorado Department of Revenue. The ordinance may be sent via email to dor localgovsupport@state.co.us or by fax to 303-866-3211. This needs to be done by September 17, 2021. Colo. Const. Art. X, § 20(3)(b)(v). The Town Clerk will also need to maintain a record of all written comments received on the ballot question and have them summarized by September 17, 2021. C.R.S. § 1-7-901(4).
The Town will also need to prepare a TABOR (Taxpayers Bill of Rights) Notice. C.R.S.
§ 1-7-904. The TABOR Notice will include the ballot question, estimated revenue from such tax, and a summary of all written comments for or against the measure. Id. The Town must submit this notice to Arapahoe County by September 20, 2021, who will then send them to be registered electors. Colo. Const. Art. X, § 20(3)(b).
The election will then be held on November 2, 2021. If the ballot question passes, then the taxes will take effect on January 1, 2022.
One or Two Ballot Questions
The Town can choose to have their sales and use tax proposed under one ordinance and one ballot question. However, the Town may also choose to have two ballot questions (and two corresponding ordinances). The benefit of having one ordinance and one ballot question is that there is less room for error, and it guarantees that either the taxes will both pass or both fail. However, a negative of having one ballot question is that the language of that ballot question will necessarily have to be longer and may be more confusing for a registered elector to understand.
Conversely, the benefit of having two ballot questions is that the language of the question will be shorter and more easily understood. Additionally, it gives the option for the electors to decide that they want one of the taxes, but not both. The ordinances for the separate taxes may also be more organized and more easily understood than having them combined in a single ordinance. However, the Town may not want two questions because it adds to the length of a ballot and may create the appearance that the Town is seeking to increase numerous taxes.
For the Town's convenience, we have enclosed documents necessary for both a single ballot question and a two-ballot question election.
Explanation of Documents Attached
Election Calendar
An election calendar summarizing all important election deadlines is attached. This calendar includes the deadlines mentioned in this memorandum. It is important that each of these deadlines are met, as failure to abide by these deadlines may result in the question not being included in the election ballot, or a lawsuit to invalidate the taxes after the election.
This election calendar is valid regardless of whether the Town opts into a one question or two question election.
One Ballot Question:
Sales and Use Tax Ordinance
A copy of the sales and use tax ordinance is attached. The sales tax will apply to the sales of tangible personal property sold in the Town, and the use tax will apply on the privilege of using or consuming (but not storing) in the Town, any construction and building materials purchased at retail or for the privilege of storing, using, or consuming in the Town any motor vehicle and other vehicles purchased at retail on which registration is required, or both.
At the outset, the Town will need to determine what percentage it wants the sales and use tax to be. Once that percentage is determined, the percentage will need to be added to the title, Section 3, and the ballot question in subsection (c) of Section 8 of the ordinance. The Town will also need to determine what the estimated maximum annual revenue for 2022 would be if the sales and use tax passes in November. This dollar value will need to be added to the ballot question in subsection (c) of Section 8.
Next, the Town will need to determine whether it wants to include the optional exemptions to the sales tax that are contained in subsections (b) and (f) of Section 5 of the ordinance and the optional exemption for the use tax that is contained in subsection (o) of Section 6. These exemptions are permitted, but not required, by state law.
All other provisions of the ordinance are required by C.R.S. §§ 29-2-105 and 29-2-109 and cannot be removed or modified.
This ordinance will need to be approved by the Board of Trustees by July 17, 2021.
Draft TABOR Notice
A draft of the TABOR Notice is attached. There are several highlighted portions in this Notice that will need to be edited by the Town. These include filling in the percentage for the sales and the use tax, and the estimated first year of revenue, which will come directly from the sales tax and use tax ordinances as described above. Additionally, the Town will need to fill in the estimated fiscal year spending for 2021 and 2022 and the actual fiscal year spending for 2017, 2018, 2019, and 2020.
Two Ballot Question:
Sales Tax Ordinance
A copy of the sales tax ordinance is attached. The sales tax will apply to the sales of tangible personal property sold in the Town.
At the outset, the Town will need to determine what percentage it wants the sales tax to be. Once that percentage is determined, the percentage will need to be added to the title, Section 3, and the ballot question in subsection (c) of Section 7 of the ordinance. The Town will also need to determine what the estimated maximum annual revenue for 2022 would be if the sales tax passes in November. This dollar value will need to be added to the ballot question in subsection (c) of Section 7.
Next, the Town will need to determine whether it wants to include the optional exemptions to the sales tax that are contained in subsections (b) and (f) of Section 5 of the ordinance. These exemptions are permitted, but not required, by state law.
All other provisions of the ordinance are required by C.R.S. §§ 29-2-105 and cannot be removed or modified.
Sales Tax Ordinance
A copy of the use tax ordinance is attached. The use tax will apply on the privilege of using or consuming (but not storing) in the Town any construction and building materials purchased at retail or for the privilege of storing, using, or consuming in the Town any motor vehicle and other vehicles, purchased at retail on which registration is required, or both.
At the outset, the Town will need to determine what percentage it wants the use tax to be. Once that percentage is determined, the percentage will need to be added to the title, Section 3, and the ballot question in subsection (c) of Section 6 of the ordinance. The Town will also need to determine what the estimated maximum annual revenue for 2022 would be if the sales tax passes in November. This dollar value will also need to be added to the ballot question in subsection (c) of Section 6.
Next, the Town will need to determine whether it wants to include the optional exemption to the use tax that are contained in subsection (m) of Section 5 of the ordinance. These exemptions are permitted, but not required, by state law.
All other provisions of the ordinance are required by C.R.S. §§ 29-2-109 and cannot be removed or modified.
This ordinance will need to be approved by the Board of Trustees by July 17, 2021.
Draft TABOR Notice
A draft of the TABOR Notice is attached. There are several highlighted portions in this Notice that will need to be edited by the Town. These include completing the ballot question (which will have been completed in the sales and use tax ordinance as described above). The Town will also need to fill in the estimated fiscal year spending for 2021 and 2022 and the actual fiscal year spending for 2017, 2018, 2019, and 2020. The Town will need to complete these for both ballot questions.
Conclusion
To get a question (or questions) on the ballot for the November 2, 2021, election, the Town will need to call a special election. The Town will need to decide whether it wants one or two ballot questions and will need to vote to approve the attached ordinance(s). The Town Clerk must send a copy of the ordinance(s) to the Department or Revenue as described above. The Town will also need to coordinate the election with Arapahoe County by providing written notice to the County Clerk and will need to sign an IGA with the county. Finally, the Town Clerk will need to prepare the TABOR Notice and will need to send a copy to the County Clerk.
As always, please let me know if you have any questions on any of these matters.
Town of Deer Trail Memorandum
To: Mayor and Board of Trustees Taylor Roberts, Town Administrator
From: Corey Y. Hoffmann, Town Attorney and Evin B. King Esq.
Date: June 14, 2021
Re: November 2, 2021, Special Election Calendar
What follows is a combined election calendar and checklist for the Town's November 2, 2021 special election, assuming the Town will coordinate with Arapahoe County in the County's mail ballot election. This calendar also assumes the election will involve candidates and a TABOR issue or ballot question.
As always, please call us with any questions.
__ 100 days before election - July 23, 2021
Last day to notify County Clerk, in writing, of Town's participation in coordinated election.
C.R.S. § 1-7-116(5).
__ 10th day of each month - August 10, September 10, and October 9, 2021 (October 10 is Sunday)
Town Clerk must deliver new registration records to County Clerk. C.R.S. § 1-2-202(2).
__ 91 days before election - August 3, 2021
First day candidates may circulate nomination petitions. C.R.S. § 1-4-805.
__ August 16, 2021
Last regular Town Board of Trustees' meeting to set ballot content by resolution.
__ 71 days before election - August 23, 2021
__ Last day candidates may circulate nomination petitions. C.R.S. § 1-4-805.
__ Last regular Board of Trustees meeting to call a special election by resolution. C.R.S. § 31-10-108.
__ 70 days before election - August 24, 2021
Last day to sign IGA with County. C.R.S. § 1-7-116(2).
__ 64 days before election - August 30, 2021
Last day to file affidavit of intent to be write-in candidate. C.R.S. § 1-4-1102. Town Clerk must forward copies of any affidavits to County Clerk Id.
__ 60 days before election-September 3, 2021
Last day for Town Clerk to certify ballot content. C.R.S. § l-5-203(3)(a).
__ 45 days before election - September 17, 2021 (September 18 is Saturday)
Last day to file written comments concerning TABOR (Taxpayers Bill of Rights) issues to be included in the ballot issue mailing. (By noon, the Friday before the 45th day before the election). C.R.S. § 1-7-901(4); Colo. Const. Art. X, § 20(3)(b)(v)1. The Local Government Support Unit of the Colorado Department of Revenue has asked that local governments consult it prior to proposing a ballot issue that will increase, decrease, or extend any existing sales or use tax or create a new one, to ensure compliance with legal requirements concerning tax issues. Proposed ordinances or resolutions can be sent by email to dor_ localgovsupport@state.co.us or by fax to 303-866-3211. If no comments are filed, Town Clerk must state "no comments were filed by the constitutional deadline." C.R.S. § 1-7-903(4).
__ 44 days before election - September 17, 2021 (September 19 is Sunday)
Last day for Town Clerk to summarize all comments filed in support or in opposition to a TABOR issue. C.R.S. § 1-7-903(3).
__ 45 days before election-September 18, 2021
Last day for County Clerk to send mail ballots to covered military and overseas voters who have submitted a valid ballot application. C.R.S. § 1-8.3-110(1).
__ 43 days before election - September 20, 2021
Last day to prepare TABOR notice. C.R.S. § 1-7-904. If there are overlapping TABOR ballot issues, all TABOR notices, whether the election is coordinated or not, must be mailed to voters in one packet send by the County Clerk. Colo. Const. Art. X, § 20(3)(b). If not, this is a Town Clerk duty.
__ 32 days before election - October 1, 2021
Last day for County Clerk to have printed ballots. C.R.S. § 1-5-403(1).
__ 30 days before election - October 1, 2021 (October 3 is Sunday)
Last day for County Clerk to mail TABOR notice to "All Registered Households" at each address of one or more active registered electors. Ballot information booklets may be coordinated with this mailing. C.R.S. § 1-1-106(5); Colo. Const. Art. X, § 20(3)(b).
__ 25 days before election - October 8, 2021
Last day to withdraw TABOR issue from ballot. C.R.S. § 1-5-208(2).
__ 22 days before election - October 11, 2021
First day for County Clerk to mail ballots. C.R.S. § l-7.5-107(3)(a)(I).
__ 21 days before election - October 12, 2021
Filing deadline for candidate FCPA reports. C.R.S. § l-45-108(2)(a).
__ 20 days before election-October 13, 2021
__ Last day for County Clerk or Town Clerk, if so, specified in the IGA, to post election signs at polling and ballot drop-off locations. C.R.S. § 1-5-106.
__ Last day for County Clerk or Town Clerk, if so, specified in the IGA, to give notice of election by publication. C.R.S. § 1-5-205(1).
__ Last day to post on website, or at the chief administrative office (if no website) of a TABOR issue creating debt or other financial obligation. C.R.S. § 1-7-908. This notice is in addition to the TABOR notice. C.R.S. § 1-1-106(5).
18 days before election - October 15, 2021
Last day for County Clerk to mail ballots. C.R.S. § 1-7.5-107(3)(a)(I).
__ 15 days before election-October 18, 2021
__ County must establish minimum number of required drop boxes through Election Day. C.R.S. § 1-5-102.9(5).
__ Minimum number of required voter service and polling centers must be open through Election Day, except on Sundays or on first Saturday of this period. C.R.S.
§ 1-5-102.9(2).
__ First day for County to begin counting voted mail ballots. C.R.S. § 1-7.5-107.5.
__ Last day for County and Town to appoint Board of Canvassers unless IGA otherwise specifies. C.R.S. § 1-10-201(1).
8 days before election - October 25, 2021
__ Last day to submit registration application and be eligible to receive ballot by mail.
C.R.S. § 1-2-201(4). If registration application is received within the 8-day period before the election, County Clerk or Town Clerk must process application and inform applicant that he or she will not receive a ballot by mail. To receive a ballot, the applicant must visit a voter service and polling center. C.R.S. §§ 1-2-201(4), 1-2-217.7(3.5), 1-2-508(3).
__ Last day for voter to submit electronic change of address form or for County Clerk to receive change of address form by mail. C.R.S. §§ 1-2-216(4)(a), 1-2- 202.5(7)(C)(I).
__ Friday before election - October 29, 2021
Filing deadline for candidate FCPA reports. C.R.S. § l-45-108(2)(a).
__ Election Day- November 2, 2021
__ Voter service and ballot drop-off locations open at 7:00 a.m. and close at 7:00 p.m., C.R.S. § 1-7-101. All ballots must be received by County Clerk by 7:00 p.m.
C.R.S. § 1-7.5-107(4)(b). Any voters standing in line at the close of the polls are permitted to cast their vote. C.R.S. § 1-7-101.
__ Mail ballots and any ballots cast at a voter service and polling center are counted at the close of polls. C.R.S. § 1-7.5-205.
__ After all votes have been read and counted, judges must file certificate and statement. C.R.S. § 1-7-601(1).
__ 8 days after the election - November 10, 2021
Last day for voter to cure with County Clerk signature discrepancy, wrong return envelope, or missing signature or to provide missing ID for mail and provisional ballot to be counted. C.R.S. §§ 1-7.5-107; l-7.5-107.3(2)(a); 1-8.5-105(3)(a).
__ 9 days after the election - November 12, 2021
Last day for County Clerk to verify and count provisional ballots. C.R.S. § 1-8.5-105(5).
__ 22 days after election - November 24, 2021
__ Last day for County to complete canvass. C.R.S. § 1-10-102(3).
__ Last day for County Clerk to submit abstract of votes to Secretary of State. C.R.S. § 1-10-103(1).
__ 27 days after election - November 29, 2021
Last day for Secretary of State to order recount, if necessary. C.R.S. § 1-10-103(2).
__ 28 days after election - November 30, 2021
Last day for interested party to request recount at their own expense. C.R.S. § 1-10.5-106(2).
__ 30 days after election - December 22, 2021
Filing deadline for candidate FCPA reports. C.R.S. § 1-45-108(2)(a).
__ 37 days after election-December 9, 2021
Last day to complete a recount requested by an interested party. C.R.S. § 1-10.5-106(2).
__ 25 months and one day after election - December 4, 2023 (December 3 is a Sunday)
Election records may be destroyed. C.R.S. § 1-7-802.