Editing Colorado (section)

===Special districts===
Colorado has more than 4,000 [[Special district (United States)|special districts]], most with [[property tax]] authority. These districts may provide schools, law enforcement, fire protection, water, sewage, drainage, irrigation, transportation, recreation, infrastructure, cultural facilities, business support, redevelopment, or other services.

[[File:RTD No. 4018 A Line train, USTH.jpg|thumb|A [[Regional Transportation District]] A Line train at [[Denver Union Station]].]]
Some of these districts have the authority to levy sales tax as well as property tax and use fees. This has led to a hodgepodge of sales tax and property tax rates in Colorado. There are some street intersections in Colorado with a different sales tax rate on each corner, sometimes substantially different.

Some of the more notable Colorado districts are:
* The [[Regional Transportation District]] (RTD), which affects the counties of Denver, Boulder, Jefferson, and portions of Adams, Arapahoe, Broomfield, and Douglas Counties
[[File:Denver Museum of Nature and Science View from north west.jpg|thumb|The [[Denver Museum of Nature and Science]], one the many organizations funded by the [[Scientific and Cultural Facilities District]].]]
* The [[Scientific and Cultural Facilities District]] (SCFD), a special regional tax district with physical boundaries contiguous with county boundaries of Adams, Arapahoe, Boulder, Broomfield, Denver, Douglas, and Jefferson Counties
** It is a 0.1% retail sales and uses tax (one penny on every $10).
** According to the Colorado statute, the SCFD distributes the money to local organizations on an annual basis. These organizations must provide for the enlightenment and entertainment of the public through the production, presentation, exhibition, advancement, or preservation of art, music, theater, dance, zoology, botany, natural history, or cultural history.
** As directed by statute, SCFD recipient organizations are currently divided into three "tiers" among which receipts are allocated by percentage.
*** Tier I includes regional organizations: the [[Denver Art Museum]], the [[Denver Botanic Gardens]], the [[Denver Museum of Nature and Science]], the [[Denver Zoo]], and the [[Denver Center for the Performing Arts]]. It receives 65.5%.
*** Tier II currently includes 26 regional organizations. Tier II receives 21%.
*** Tier III has more than 280 local organizations such as small theaters, orchestras, art centers, natural history, cultural history, and community groups. Tier III organizations apply for funding from the county cultural councils via a grant process. This tier receives 13.5%.
** An 11-member board of directors oversees the distributions by the Colorado Revised Statutes. Seven board members are appointed by county commissioners (in Denver, the Denver City Council) and four members are appointed by the Governor of Colorado.
* The Football Stadium District (FD or FTBL), approved by the voters to pay for and help build the [[Denver Broncos]]' stadium [[Empower Field at Mile High]].
* Local Improvement Districts (LID) within designated areas of Jefferson and Broomfield counties.
* The Metropolitan Major League Baseball Stadium District, approved by voters to pay for and help build the [[Colorado Rockies]]' stadium [[Coors Field]].
* Regional Transportation Authority (RTA) taxes at varying rates in Basalt, Carbondale, Glenwood Springs, and Gunnison County.