Issue:
Whether the General Assembly can circumvent TABOR by expanding the taxing authority of RTD and SCFD without voter approval.
Plaintiff:
TABOR Foundation
Defendants:
Regional Transportation District, Scientific and Cultural Facilities District, and the Colorado Department of Revenue
Court:
Colorado District Court for Jefferson County, 2013CV31974
In the 2013 legislative session, the Colorado General Assembly enacted HB13-1272, which unlawfully authorizes the Regional Transportation District (“RTD”) and the Scientific and Cultural Facilities District (“SCFD”) to levy new sales and use taxes on food, beverages, cigarettes, advertising materials, and food containers. These new taxes will be levied by RTD and SCFD, beginning January 1, 2014. Continue reading