republic-os/legislation/us/states/co/2018a/sb-18-106.md

---
type: "Bill"
title: "Local Government Pledging Sales & Use Tax Capital Improvement"
description: "Statutory Revision Committee. Current law specifies that a county, city, or incorporated town may include the creation of a sales and use tax capital improvement fund (special fund) when the county, city, or incorporated town seeks voter approval to levy a sales or use tax. Before the adoption of section 20 of article X of the state constitution (TABOR), the statute provided that a county, city, or incorporated town needed to create the special fund in order to issue revenue bonds payable solely from the fund for financing capital improvements."
jurisdiction: "us/states/co"
legislature: "Colorado General Assembly"
session: "2018A"
identifier: "SB 18-106"
citation: "Colorado SB 18-106 (2018A)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Dan Thurlow", "Jack Tate"]
version_count: 8
action_count: 17
vote_count: 2
first_action: "2018-01-29T07:00:00+00:00"
last_action: "2018-04-12T06:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/d85aad4a-3a36-4ad1-9d48-0654166bad77"
source_url: "http://leg.colorado.gov/bills/sb18-106"
source_hash: "919a64cd9e8dd12361a6cc15323208d4f3efb0ae11b8a0fe6a9e7e3ea0b24402"
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 SB 18-106 (2018A) — Local Government Pledging Sales & Use Tax Capital Improvement

Statutory Revision Committee. Current law specifies that a county, city, or incorporated town may include the creation of a sales and use tax capital improvement fund (special fund) when the county, city, or incorporated town seeks voter approval to levy a sales or use tax. Before the adoption of section 20 of article X of the state constitution (TABOR), the statute provided that a county, city, or incorporated town needed to create the special fund in order to issue revenue bonds payable solely from the fund for financing capital improvements.

## Version chain

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

1. **Committee Amendment** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2018a/bills/cr/2018a_sb106_h_fin_001.pdf)
2. **Engrossed (02/15/2018)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2018A/bills/2018a_106_eng.pdf)
3. **Final Act (04/11/2018)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2018A/bills/2018a_106_enr.pdf)
4. **Introduced (01/29/2018)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2018A/bills/2018a_106_01.pdf)
5. **PA1 (02/14/2018)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2018A/bills/2018a_106sloc_001_01.pdf)
6. **Reengrossed (02/16/2018)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2018A/bills/2018a_106_ren.pdf)
7. **Rerevised (04/03/2018)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2018A/bills/2018a_106_rer.pdf)
8. **Revised (04/02/2018)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2018A/bills/2018a_106_rev.pdf)

## Votes

- BILL — **34–0** (pass) · lower
- BILL — **62–2** (pass) · lower

## Sponsors

- Dan Thurlow — primary (person)
- Jack Tate — primary (person)

## Timeline

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

- **2018-04-12T06:00:00+00:00** Governor Signed `executive-signature`
- **2018-04-11T06:00:00+00:00** Sent to the Governor `executive-receipt`
- **2018-04-11T06:00:00+00:00** Signed by the Speaker of the House
- **2018-04-10T06:00:00+00:00** Signed by the President of the Senate
- **2018-04-03T06:00:00+00:00** House Third Reading Passed - No Amendments `reading-3, passage`
- **2018-04-02T06:00:00+00:00** House Second Reading Passed - No Amendments `reading-2`
- **2018-03-29T06:00:00+00:00** House Second Reading Laid Over to 04/02/2018 - No Amendments
- **2018-03-28T06:00:00+00:00** House Second Reading Laid Over to 03/29/2018 - No Amendments
- **2018-03-27T06:00:00+00:00** House Second Reading Laid Over to 03/28/2018 - No Amendments
- **2018-03-26T06:00:00+00:00** House Second Reading Laid Over to 03/27/2018 - No Amendments
- **2018-03-23T06:00:00+00:00** House Second Reading Laid Over to 03/26/2018 - No Amendments
- **2018-03-21T06:00:00+00:00** House Committee on Finance Refer Unamended to House Committee of the Whole `referral-committee, committee-passage`
- **2018-02-21T07:00:00+00:00** Introduced In House - Assigned to Finance `introduction`
- **2018-02-16T07:00:00+00:00** Senate Third Reading Passed - No Amendments `reading-3, passage`
- **2018-02-15T07:00:00+00:00** Senate Second Reading Special Order - Passed with Amendments - Committee
- **2018-02-13T07:00:00+00:00** Senate Committee on Local Government Refer Amended - Consent Calendar to Senate Committee of the Whole `committee-passage`
- **2018-01-29T07:00:00+00:00** Introduced In Senate - 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/d85aad4a-3a36-4ad1-9d48-0654166bad77`. Confidence: reported (aggregated from official Colorado legislature records).