Taxation by cities and towns

This article 28.5 does not prevent a statutory or home rule municipality, county, or city and county from imposing, levying, and collecting any special sales tax upon sales of cigarettes, tobacco products, or nicotine products, as that term is defined in section 18-13-121 (5), or upon the occupation or privilege of selling cigarettes, tobacco products, or nicotine products. This article 28.5 does not affect any existing authority of local governments to impose a special sales tax on cigarettes, tobacco products, or nicotine products, in accordance with section 39-28-112, to be used for local and governmental purposes.