Colo. Rev. Stat. » Title 24
Colorado Revised Statutes

Colo. Rev. Stat. § 24-46-301 (2026)

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✓ current as of July 2026
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This part 3 shall be known and may be cited as the "Colorado Regional Tourism Act".

Source: L. 2009: Entire part added, (SB 09-173), ch. 434, p. 2403, § 1, effective June 4.

Notes of Decisions
Cited in 1 case, 2015–2015 · leading case: 1405 Hotel, LLC v. Colorado Econ. Dev. Comm'n, 2015 COA 127 (Colo. Ct. App. 2015).
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1405 Hotel, LLC v. Colorado Econ. Dev. Comm'n, 2015 COA 127 (Colo. Ct. App. 2015). “§§ 24-46-301 to -310, C.R.S. 2014. The law permits successful applicants to establish regional tourism zones or authorities within their borders and allows them to collect a portion of the revenue derived from state sales taxes within those zones.”
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