Section 29-2-102 - Municipal sales or use tax - referendum(1) Any incorporated town or city in this state may adopt a municipal sales or use tax, or both, by ordinance in accordance with the provisions of this article, but only if the ordinance provides for the submission of the tax proposal to an election by the registered electors of the town or city for their approval or rejection at a regular municipal election or at a special election called for the purpose if no regular municipal election will be held within ninety days after the adoption of the ordinance. The election shall be conducted in the manner provided in the "Colorado Municipal Election Code of 1965", article 10 of title 31, C.R.S.(2)(a) No incorporated town or city shall adopt a sales or use tax ordinance pursuant to subsection (1) of this section on or after the date of the adoption of a resolution for a countywide sales tax, use tax, or both by the board of county commissioners of the county in which all or any portion of the town or city is located until after the date of the election on the county proposal.(b) Paragraph (a) of this subsection (2) shall not apply to any incorporated town or city that has been incorporated for less than five years as of the date of adoption of the sales or use tax ordinance.(c) Nothing in this article shall preclude the initiation of a sales or use tax proposal by the registered electors of any incorporated town or city pursuant to section 31-11-104, C.R.S.L. 67: p. 660, § 2. C.R.S. 1963: § 138-10-2. L. 73: p. 1477, § 2. L. 75: Entire section amended, p. 961, § 2, effective July 14. L. 79: Entire section amended, p. 1126, § 1, effective April 25. L. 87: Entire section amended, p. 322, § 67, effective July 1. L. 93: Entire section amended, p. 697, § 4, effective May 4. L. 95: Entire section amended, p. 440, § 25, effective May 8. L. 2003: Entire section amended, p. 2581, § 1, effective June 5.