Colo. Rev. Stat. § 32-19-111
Any district created pursuant to this article 19 shall have all of the financial powers described in section 32-1-1101; except that the levy and collection of ad valorem taxes shall be subject to the provisions of section 32-19-115. The district shall also have the power, upon voter approval, to levy and collect a uniform sales tax throughout the entire geographical area of the district upon every transaction or other incident with respect to which a sales tax is levied by the state pursuant to the provisions of article 26 of title 39; except that such sales tax shall not be levied on the sale of cigarettes. Any sales tax authorized pursuant to this section shall be collected, administered, and enforced by the executive director of the department of revenue as provided in part 2 of article 2 of title 29.
C.R.S. § 32-19-111