CML Model Ordinance - Economic Nexus & Marketplace Facilitators
In This Section
The CML Model Ordinance on Economic Nexus and Marketplace Facilitators was developed in early 2020 by home rule municipal tax professionals, in conjunction with the business community and the Department of Revenue, as part of a sales tax simplification effort. The Model Ordinance is only for the 71 self collecting home rule municipalities in Colorado.
It has long been recognized, by governments and businesses alike, that various home rule municipalities giving the same term different meanings is a source of complexity in our tax system for businesses that operate in multiple municipalities. Use of “standardized” definitions, such as those put into the Model Ordinance, can help minimize this complexity and provide clarity to those remitting taxes to governments that self collect on the local level in Colorado.
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Municipalities that have adopted the Model Ordinance (click link to see full ordinance):
- Black Hawk (effective September 1, 2020)
- Carbondale (effective October 1, 2020)
- Fort Collins (effective November 1, 2020)
- Glenwood Springs (effective July 1, 2020)
- Golden (effective September 1, 2020)
- Gunnison (effective September 1, 2020)
- Longmont (effective September 7, 2020)
- Mt. Crested Butte (effective October 1, 2020)
- Silverthorne (effective July 1, 2020)
- Pueblo (effective August 1, 2020)
- Sheridan (effective September 31, 2020)
- Snowmass Village (effective September 1, 2020)
- Vail (effective October 1, 2020)
- Winter Park (effective September 1, 2020)
Municipalities that have only adopted marketplace facilitator language (click link to see full ordinance, does not include economic nexus):
Municipalities that have joined the state Sales and Use Tax System ("SUTS") as of 8/31/2020*
- Black Hawk
- Canon City
- Colorado Springs
- Federal Heights
- Fort Collins
- Glenwood Springs
- Lone Tree
- Mountain Village
- Mt. Crested Butte
- Snowmass Village
- Winter Park
If you are a business looking to file taxes, please visit: https://colorado.munirevs.com/.
Questions? Contact Laurel Witt, Associate Counsel.