Section 39-26-801 - Legislative declaration(1) The general assembly hereby finds and declares that: (a) Colorado has a unique and complex state and local sales tax system;(a.5) Colorado has a unique and complex local lodging tax system;(b) Home rule jurisdictions have exercised their constitutional authority to establish their own sales and use tax systems, including their own licensing requirements, rates, taxable and nontaxable items, and definitions, and to establish their own local lodging tax systems;(c) The resulting lack of uniformity can be especially cumbersome for businesses operating in multiple jurisdictions in Colorado; and(d) It is time that a group of knowledgeable citizens come together to study options of further simplifying our tax system.Amended by 2024 Ch. 374,§ 2, eff. 6/4/2024.L. 2017: Entire part added, (HB 17-1216), ch. 336, p. 1793, § 1, effective June 5.