republic-os/legislation/us/states/co/2017a/hb-17-1203.md

---
type: "Bill"
title: "Local Government Special Sales Tax On Retail Marijuana"
description: "The Colorado court of appeals has held that current law does not authorize counties to levy and collect a sales tax on retail marijuana and retail marijuana products in addition to any sales tax imposed by the state and the standard sales tax imposed by the county (special sales tax). Current law is also silent regarding the authority of a statutory municipality (municipality) to collect a special sales tax on retail marijuana and retail marijuana products. The bill authorizes counties and municipalities to levy, collect, and enforce a special sales tax on retail marijuana and retail marijuana products; except that a county may levy, collect, and enforce a special sales tax on retail marijuana and retail marijuana products only under the following circumstances:"
jurisdiction: "us/states/co"
legislature: "Colorado General Assembly"
session: "2017A"
identifier: "HB 17-1203"
citation: "Colorado HB 17-1203 (2017A)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Beth Martinez Humenik", "Larry Crowder", "Steve Lebsock"]
version_count: 12
action_count: 20
vote_count: 4
first_action: "2017-02-23T07:00:00+00:00"
last_action: "2017-05-04T06:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/bcaa1d31-3add-4881-b0c4-ba23703aeeab"
source_url: "http://leg.colorado.gov/bills/hb17-1203"
source_hash: "6c4e7799d4bb95000b2db9cba121605fba8d9a474dc2331328e685607770367c"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-co"]
---

# Colorado HB 17-1203 (2017A) — Local Government Special Sales Tax On Retail Marijuana

The Colorado court of appeals has held that current law does not authorize counties to levy and collect a sales tax on retail marijuana and retail marijuana products in addition to any sales tax imposed by the state and the standard sales tax imposed by the county (special sales tax). Current law is also silent regarding the authority of a statutory municipality (municipality) to collect a special sales tax on retail marijuana and retail marijuana products. The bill authorizes counties and municipalities to levy, collect, and enforce a special sales tax on retail marijuana and retail marijuana products; except that a county may levy, collect, and enforce a special sales tax on retail marijuana and retail marijuana products only under the following circumstances:

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Amendment L.001** (committee substitute) — [source](http://coga.prod.acquia-sites.com/sites/default/files/html-attachments/h_lg_2017a_20170308t133115z1__hearing_summary/17HouseLocal0308AttachB.pdf)
2. **Amendment L.009** (committee substitute) — [source](http://coga.prod.acquia-sites.com/sites/default/files/html-attachments/s_lg_2017a_20170404t140822z0__hearing_summary/170404%20AttachA.pdf)
3. **Committee Amendment** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2017a/bills/cr/2017A_HB1203_S_LG_001.pdf)
4. **Engrossed (03/23/2017)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2017A/bills/2017a_1203_en2.pdf)
5. **Final Act (04/27/2017)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2017A/bills/2017a_1203_enr.pdf)
6. **Introduced (02/23/2017)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2017A/bills/2017a_1203_01.pdf)
7. **PA1 (03/09/2017)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2017A/bills/2017a_1203lg_01.pdf)
8. **PA2 (04/05/2017)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2017A/bills/2017a_1203slg_01.pdf)
9. **Reengrossed (03/24/2017)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2017A/bills/2017a_1203_ren.pdf)
10. **Rerevised (04/11/2017)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2017A/bills/2017a_1203_rer.pdf)
11. **Revised (04/10/2017)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2017A/bills/2017a_1203_rev.pdf)
12. **Signed Act (05/04/2017)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2017A/bills/2017a_1203_signed.pdf)

## Votes

- Refer House Bill 17-1203, as amended, to the Committee of the Whole. The motion passed on a vote of 13-0. — **13–0** (pass) · legislature
- Refer House Bill 17-1203, as amended, to the Committee of the Whole. The motion passed on a vote of 4-1. — **4–1** (pass) · legislature
- Adopt amendment L.001 The motion passed without objection. — **0–0** (pass) · legislature
- Adopt amendment L.009. The motion passed without objection. — **0–0** (pass) · legislature

## Sponsors

- Beth Martinez Humenik — primary (person)
- Larry Crowder — primary (person)
- Steve Lebsock — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2017-05-04T06:00:00+00:00** Governor Signed `executive-signature`
- **2017-04-27T06:00:00+00:00** Sent to the Governor `executive-receipt`
- **2017-04-27T06:00:00+00:00** Signed by the President of the Senate
- **2017-04-27T06:00:00+00:00** Signed by the Speaker of the House
- **2017-04-17T06:00:00+00:00** House Considered Senate Amendments - Result was to Concur - Repass
- **2017-04-13T06:00:00+00:00** House Considered Senate Amendments - Result was to Laid Over to 04/17/2017
- **2017-04-12T06:00:00+00:00** House Considered Senate Amendments - Result was to Laid Over Daily
- **2017-04-11T06:00:00+00:00** Senate Third Reading Passed - No Amendments `reading-3, passage`
- **2017-04-11T06:00:00+00:00** Senate Third Reading Reconsidered - No Amendments
- **2017-04-11T06:00:00+00:00** Senate Third Reading Passed - No Amendments `reading-3, passage`
- **2017-04-10T06:00:00+00:00** Senate Second Reading Passed with Amendments - Committee `reading-2`
- **2017-04-07T06:00:00+00:00** Senate Second Reading Laid Over Daily - No Amendments
- **2017-04-04T06:00:00+00:00** Senate Committee on Local Government Refer Amended to Senate Committee of the Whole `referral-committee, committee-passage`
- **2017-03-31T06:00:00+00:00** Introduced In Senate - Assigned to Local Government `introduction`
- **2017-03-24T06:00:00+00:00** House Third Reading Passed - No Amendments `reading-3, passage`
- **2017-03-23T06:00:00+00:00** House Second Reading Passed with Amendments - Committee `reading-2`
- **2017-03-22T06:00:00+00:00** House Second Reading Laid Over Daily - No Amendments
- **2017-03-10T07:00:00+00:00** House Second Reading Laid Over to 03/22/2017 - No Amendments
- **2017-03-08T07:00:00+00:00** House Committee on Local Government Refer Amended to House Committee of the Whole `referral-committee, committee-passage`
- **2017-02-23T07:00:00+00:00** Introduced In House - Assigned to Local Government `introduction`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/bcaa1d31-3add-4881-b0c4-ba23703aeeab`. Confidence: reported (aggregated from official Colorado legislature records).