Proposed Municipality of Niwot Ballot Issue 304 — Authorization To Levy A Marijuana Special Sales Tax (Boulder County)

What it does

SHALL NIWOT TAXES BE INCREASED BY $60,000 ANNUALLY IN THE FIRST FULL FISCAL YEAR, AND BY SUCH AMOUNTS AS ARE RAISED ANNUALLY THEREAFTER, FROM A MARIJUANA SPECIAL SALES TAX IMPOSED AT THE RATE OF THREE PERCENT (3.0%), COMMENCING ON JANUARY 1, 2028, ON THE SALE OF RETAIL MARIJUANA AND RETAIL MARIJUANA PRODUCTS TO CONSUMERS, RETAIL MARIJUANA STORES, OR RETAIL MARIJUANA PRODUCT MANUFACTURERS, AS AUTHORIZED BY STATE LAW, IN ADDITION TO ANY OTHER SALES TAXES LEVIED BY NIWOT, WITH ALL SUCH TAXES TO BE ESTABLISHED BY ORDINANCE OF THE GOVERNING BODY OF THE MUNICIPALITY PRIOR TO THE IMPOSITION OF THE MARIJUANA SPECIAL SALES TAX AND CONSISTENT WITH THIS BALLOT MEASURE; AND SHALL NIWOT BE AUTHORIZED TO COLLECT, RETAIN, AND SPEND ALL REVENUES FROM SUCH TAXES AND ALL EARNINGS THEREON AS A VOTER APPROVED REVENUE CHANGE UNDER ARTICLE X, SECTION 20 OF THE STATE CONSTITUTION?

A YES vote means

Niwot would impose a 3.0% special sales tax on retail marijuana and marijuana products starting January 1, 2028, raising $60,000 the first full year, in addition to other sales taxes.

A NO vote means

Niwot would not impose the 3.0% marijuana special sales tax.

Needed to pass

A simple majority: more than half of the YES and NO votes on this measure must be YES. Leaving it blank doesn't count either way.

Left–right lean

Unclear: our AI read of the official summary isn't confident enough (we require 70%) to place this on the left–right spectrum, so we don't. Read the summary and decide for yourself.

The YES and NO lines are SpectrumVote's plain-language reading of the official text above; the official text is what you vote on.

Official text: source

Only on your ballot if you live in the proposed municipality of Niwot.

Next elections here

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• City of Louisville Ballot Question 2G — Charter Amendment to Allow for Review and Comment
• City of Louisville Ballot Question 2H — Charter Amendment to Update Language
• Proposed Municipality of Niwot Ballot Question 300
• Proposed Municipality of Niwot Ballot Question 301
• Proposed Municipality of Niwot Ballot Issue 302 — Authorization To Levy A Sales And Use Tax
• Proposed Municipality of Niwot Ballot Issue 303 — Authorization To Levy A Property Tax

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Quick answers

What does a YES vote on Proposed Municipality of Niwot Ballot Issue 304 mean?

Niwot would impose a 3.0% special sales tax on retail marijuana and marijuana products starting January 1, 2028, raising $60,000 the first full year, in addition to other sales taxes.

What does a NO vote on Proposed Municipality of Niwot Ballot Issue 304 mean?

Niwot would not impose the 3.0% marijuana special sales tax.

How many votes does Proposed Municipality of Niwot Ballot Issue 304 need to pass?

A simple majority: more than half of the YES and NO votes on this measure must be YES. Leaving it blank doesn't count either way.

Should I vote yes or no on Proposed Municipality of Niwot Ballot Issue 304?

SpectrumVote doesn't endorse anyone or tell you how to vote. Read what a YES and a NO vote each do, and the official text, then decide based on what you want to happen.

When is the vote?

The general election was Tuesday, November 3, 2026. Counts are unofficial until each state certifies its results over the following weeks; your state or county election office has the official results.