
Colorado has more than 400 unique sales tax locations. Each location is a specific geographic area represented by a location code. Location codes represent a combination of jurisdictions that include the state, cities, counties, and special districts.
Source: https://tax.colorado.gov/DR0800
Colorado is one of three states that do not have both a uniform sales & use tax base and unitary sales & use tax administration (the other two are Alaska and Louisiana). For Coloardo, this means that there is a different tax base and tax administration at the state and city levels. Colorado allows home rule cities to administer their own sales tax.
Source: https://taxfoundation.org/research/all/state/state-sales-tax-reform-guide/