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 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.
Municipalities that have adopted the Model Ordinance (click link to see full ordinance):
- Glenwood Springs (effective July 1, 2020)
- Silverthorne (effective July 1, 2020)
- Pueblo (effective August 1, 2020)
Municipalities that have joined the SUTS*
- Canon City
- Glenwood Springs