Form Dr 1250 - History Of Local Sales/use Taxes Page 21

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Date Tax
Tax
Use
State
Use Tax
Service
Locality
First
Exemptions
County Distributions/Other Comments
Rate
Tax
Collected
Covers
Fee
Imposed
Logan County Sales
1%
Yes
1/1/96
Yes
E-M
Y-Z
0%
.5% to 1% (1/1/01) Sales/use
.5% to expire (12/31/2025)
100% to county
Exemption E - added (7/21/99)
Repealed exemptions B-C (12/31/00)
New exemption for school related sales
Exemption F - added (1/1/12)
Exemption F eliminated by legislation (07/01/12)
Logan County Lodging
1.9%
1/1/89
Yes
Sterling omitted (1/1/12)
Log Lane Village
3%
Yes
7/1/88
Yes
Y-Z
0%
2% to 3% (7/1/92) Sales/Use
Lone Tree
1.8125%
Yes
1/1/97
No
W
W
0%
Self Collected (9/1/99)
1.5% to 1.8125% (7/1/08)
Longmont
3.275%
Yes
7/1/65
No
W
W
3%
2% to 3% (7/1/82)
3% to 2% (11/1/82)
2% to 2.75% (7/1/86)
2.75% to 2.95% (1/1/01)
Cap of $100 on Service fee (1/1/89)
2.95% to 3.275% (1/1/07)
Louisville
3.5%
Yes
7/1/76
No
W
W
0%
2% to 3% (7/1/89)
Use Tax 3% (7/1/89)
3% to 3.375% (1/1/94) Sales/Use
Self Collected 7/1/02
.375 to expire (12/31/2003)
.375 extended until 12/31/2013
3.375% to 3.5% (1/1/09)
Eliminated Service fee (1/1/10)
.375% extended to 12/31/24
Loveland*****
3%
Yes
1/1/70
No
W
W
2%
2% (1/1/75)
2% to 3% (1/1/85)
Cap of $300 on service fee (1/1/93)
Self Collected (1/1/98)
Lyons
3.5%
Yes
7/1/68
Yes
Y-Z
3 1/3%
2% to 3% (7/1/86)
3% to 3.5% (1/1/16)
Manassa
1%
No
7/1/77
Yes
3 1/3%
Mancos
4%
No
1/1/69
Yes
0%
1% to 2% (7/1/81)
2% to 3% (1/1/93)
3% to 4% (1/1/2000)
Pg 21

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