16-12-309 Local government taxing authority -- specific delegation

16-12-309 . Local government taxing authority -- specific delegation. As required by 7-1-112 , 16-12-309 through 16-12-312 , and 16-12-317 specifically delegate to the qualified electors of a county the power to authorize their county to impose a local-option marijuana excise tax within the corporate boundary of the county.