De Beque 2C: A tax by the pound on medical marijuana
New tax or feeNew occupational tax on medical marijuana
Authorizes a tax of up to $5 per pound on specified medical marijuana sales and transfers from January 1, 2027, with $40,000 stated for the first full fiscal year.
Town of De Beque
Kim's Recommendation
NO
Vote No on Town of De Beque Ballot Issue 2C
Ballot Issue 2C puts a new tax on each pound that De Beque's medical marijuana businesses sell or transfer, and it reaches growers and manufacturers as well as dispensaries. I oppose adding a tax charged by weight rather than price on those businesses.
The question sets only a $5 ceiling on the rate, and Resolution 2026-23 directs the trustees to amend the town code by ordinance once voters approve it. The question also leaves the use of the money open, sets no end date and places all the tax's revenue outside TABOR's limits. That is broad authority to grant on a ceiling alone.
I recommend a no vote on Town of De Beque Ballot Issue 2C.
Kim Monson
Host, The Kim Monson Show · President, Colorado Union of Taxpayers · Colorado Voter's Guide 2026
Certified ballot question
SHALL THE TOWN OF DE BEQUE TAXES BE INCREASED BY $40,000.00 ANNUALLY (FIRST FULL FISCAL YEAR INCREASE) AND BY WHATEVER AMOUNTS ARE RAISED ANNUALLY THEREAFTER THROUGH THE LEVY OF AN OCCUPATIONAL TAX IN THE AMOUNT OF UP TO $5 FOR EACH POUND OF MEDICAL MARIJUANA OR MARIJUANA PRODUCTS SOLD OR TRANSFERRED BY ANY MEDICAL MARIJUANA CENTER, ALSO KNOWN AS A MEDICAL MARIJUANA DISPENSARY, ANY MEDICAL MARIJUANA CULTIVATION OPERATION, AND ANY MEDICAL MARIJUANA-INFUSED PRODUCTS MANUFACTURER WITHIN THE TOWN OF DE BEQUE, EFFECTIVE JANUARY 1, 2027; AND SHALL ALL REVENUE DERIVED FROM SUCH OCCUPATION TAX BE COLLECTED AND SPENT, AS A VOTER APPROVED REVENUE CHANGE, NOTWITHSTANDING ANY REVENUE OR EXPENDITURE LIMITATIONS CONTAINED IN ARTICLE X, SECTION 20, OF THE COLORADO CONSTITUTION, ARTICLE 1 OF TITLE 29, COLORADO REVISED STATUTES OR ANY OTHER LAW?
A yes vote means
Authorizes the new occupational tax and allows the town to collect and spend its proceeds outside applicable revenue and spending limits.
A no vote means
Rejects this proposed occupational tax on medical marijuana businesses.
The Per-Pound Occupational Tax01
De Beque's Ballot Issue 2C raises town taxes through an occupational tax of up to $5 for each pound of medical marijuana or marijuana products sold or transferred by three kinds of business within the town: a medical marijuana center, also known as a dispensary; a medical marijuana cultivation operation; and a medical marijuana-infused products manufacturer. It takes effect January 1, 2027. The tax is charged by weight, not by price.
The question puts the first full fiscal year's increase at $40,000, plus whatever the tax raises each year after. As an example, at the $5-per-pound ceiling, a taxable sale or transfer of 10 pounds carries a $50 tax; a lower adopted rate means a smaller one. It sets no end date and names no use for the money. De Beque had 476 residents in the Census Bureau's 2025 population estimate.
Medical Businesses Only02
The question names only medical marijuana businesses. The trustees' resolution states that the town permits the cultivation and sale of both retail and medical marijuana. The town's marijuana information page says a 2013 ballot initiative to allow medical marijuana failed and that its sale or cultivation is not allowed. The same page says voters approved recreational marijuana in 2014, together with a 5% excise tax on the sale and cultivation of marijuana products.
The resolution's statement of purpose describes a tax on each pound sold or transferred by a medical marijuana center. The ballot question also reaches cultivation operations and infused-products manufacturers.
The Trustees' Referral03
The De Beque Board of Trustees adopted Resolution 2026-23 by a majority vote at its regular meeting on July 28, 2026, and set the question's text as its ballot title. If voters approve, the resolution directs the trustees to enact an ordinance amending Chapter 28 of Title 4 of the town code.
Revenue Outside TABOR Limits04
A yes vote lets the town collect and spend all revenue from the tax as a voter-approved revenue change, free of the revenue and spending limits in TABOR (Article X, Section 20 of the Colorado Constitution), Article 1 of Title 29 of the Colorado Revised Statutes and any other law. A no vote leaves medical marijuana businesses in De Beque without this tax.
