Sales Tax Overview
The sales taxes collected for the Cortez Fire Protection District will be used to fund fire protection and emergency services within the District.
Here's a breakdown of how these funds will be used:
1. Firefighter Salaries and Benefits
Paying salaries for career firefighters or stipends for volunteer personnel.
Providing health insurance, pensions, and other employment benefits.
2. Equipment and Apparatus
Purchasing and maintaining fire engines, rescue vehicles, and ambulances.
Buying firefighting gear like turnout gear, S.C.B.A.’s (self-contained breathing apparatus), hoses, and tools.
3. Fire Stations and Facilities
Building new fire stations or renovating existing ones.
Covering utility costs, maintenance, and insurance for facilities.
4. Training and Certification
Funding regular training for firefighters in areas like fire suppression, emergency medical response, and hazardous materials handling.
Supporting continued education and certifications.
5. Fire Prevention and Education
Public outreach programs such as school visits and fire safety campaigns.
Inspections, pre-planning and code enforcement.
7. Capital Improvements and Long-Term Planning
Large-scale upgrades like building new stations, implementing communication systems, or improving dispatch capabilities.
8. Administrative Costs
Day-to-day administrative operations, including staff salaries, office supplies, insurance, legal fees, and audits.
Sales tax for fire districts are voter-approved and collected at a local level (e.g., county or municipal) to ensure that the district has a stable funding source beyond property taxes or state/federal grants.
Sales Tax Information
In May 2024, Senate Bill 24-194 was signed by the Governor allowing Fire Districts in Colorado to ask the voters for a sales tax within their district. On July 17, 2024, the Cortez Fire Protection District’s Board of Directors passed Resolution No. 16, “A Resolution Approving the Question of the Imposition of a Sales Tax”.
Approved by the District’s residents in the November 2024 election, a sales tax at the rate of “0.54% upon every transaction or other incident with respect to which a sales tax is levied by the State of Colorado that occurs within any area of the District pursuant to the provision of Section 32-1-1107, C.R.S., and Article 26 of Title 39, C.R.S.” will be implemented on July 1, 2025.
The Fire and Emergency Services sales tax is designed to assist with operations, salaries and allowing the District to be brought back to full staffing.
What is going to be taxed, and what is going to be exempt from the sales tax? Below is a list of items that will be exempt.
The Fire District chose to add the following exemption categories of purchases:
Food for home consumption
Prescription drugs
Diapers
Period (Feminine Hygiene) Products;
Farm Equipment
School Activities purchases
Under Title 39, Article 26, Part 7, the following items are specified as exempt from state sales and use tax. Below is the list of the additional items that will be exempt:
Food for domestic home consumption
Food, not including candy and soft drinks, sold through vending machines
Medication
Machinery and machine tools
Machinery or machine tools used in processing of recovered materials by a business listed in the inventory prepared by the Colorado Department of Public Health and Environment (C.D.P.H.E.)
Farm equipment
Certain medium and heavy-duty vehicles, engines, motors, and conversation parts
Gas, electricity, and other specified fuels for residential use
Diapers and incontinence products
Period products (as defined by Colorado Revised Statutes)
Low-volume sales by charitable organizations
Residential energy storage system
We want to ensure as many things necessary for daily living are exempt
For questions?
Call (970) 565-3157 or email (here).
Board approved on 08/17/2024
To review Resolution No. 16, “A Resolution Approving the Question of the Imposition of a Sales Tax”, click on button below.