Alabama, Alaska, Arizona, Colorado, Illinois and Louisiana grant “Home Rule” status to some cities (and sometimes counties) which allows those cities/counties to levy (and in some states administer) their own sales taxes. Colorado is a particular challenge because the Home Rule cities (as defined in the State Constitution) not only levy and administer their own sales taxes and audits, but also define their own tax bases – which may differ from the tax bases of other jurisdictions (administered by the State). Additionally, the boundaries of Special Districts (which support transportation, sports stadiums or museums) cross multiple county and city boundaries – and US Postal Service zip codes cover multiple cities and/or counties. It’s not even easy to explain!
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