Colorado Code § 32-13-103

Definitions
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As used in this article, unless the context otherwise requires:
(1) "Annual operating expenses" means expenditures for all purposes except capital
construction, endowment, and payment of debt principal or interest.
(1.5) "Annual operating income" means operating income from all mission-based
sources, except capital construction fund income, designated funds raised for the purchase of
specified capital needs, unrelated business income, funds raised for the purpose of debt
reduction, income for endowment corpus, any distribution of moneys by the board, and any
restriction established through board policy.
(2) "Board" means the board of directors of a scientific and cultural facilities district
created pursuant to this article.
(3) "County cultural council" means a council comprised of members appointed by the
county commissioners of the county, the city council of the city and county of Denver, or the
city council of the city and county of Broomfield who reside within the boundaries of the district
and proportionately represent the population of the incorporated and unincorporated portions of
the county.
(4) "Cultural facility" means a nonprofit institutional organization under section 501
(c)(3) of the federal "Internal Revenue Code of 1986", as amended, or any agency of local
government with the primary purpose of enlightening and entertaining the public through the
production, presentation, exhibition, advancement, or preservation of visual arts, performing
arts, or cultural history, as such terms are defined by the board. "Cultural facility" does not
include any agency of the state, any educational institution, any radio or television broadcasting
network or station, any cable communications system, or any newspaper or magazine.
(5) "District" means a scientific and cultural facilities district created pursuant to this
article.
(6) "Paid attendance" means the total paid attendance at all mission-based programs as
verified by annual audit reports.
(6.5) "Reasonable costs related to a coordinated election" means the amount that the
district owes a county or a city and county under the terms of an agreement entered into pursuant
to the provisions of section 1-7-116, C.R.S., for the district's share of the costs of a coordinated
election; except that such amount shall not exceed the total county or city and county election
costs multiplied by one-half of the sum of the weighted population average and the weighted
ballot average. Weighted population average equals the active registered voters who reside in
both the district and the county or city and county divided by the sum of all active registered
voters for each political subdivision, as such term is defined in section 1-7-116 (1), C.R.S., for
which the county or city and county conducts the coordinated election. Weighted ballot average
equals the number of district referred measures, as such term is defined in section 1-1-104
(34.5), C.R.S., on the ballot in question divided by the total number of referred measures,
initiatives, and candidate elections in the coordinated election.
(7) (a) With respect to the Denver metropolitan scientific and cultural facilities district,
"scientific facility" means a nonprofit institutional organization under section 501 (c)(3) of the
federal "Internal Revenue Code of 1986", as amended, or an agency of local government with
the primary purpose of enlightening and entertaining the public through the production,
presentation, exhibition, advancement, or preservation of natural history or natural sciences
including earth, life, or physical sciences, as such terms are defined by the board. "Scientific
facility" does not include any agency of the state, any educational institution, any radio or
television broadcasting network or station, any cable communications system, any newspaper or
magazine, or any organization that is engaged solely in the acquisition or physical restoration of
historic buildings, structures, or sites.
(b) (I) With respect to scientific and cultural facilities districts other than the Denver
metropolitan scientific and cultural facilities district, "scientific facility" means a nonprofit
institutional organization under section 501 (c)(3) of the federal "Internal Revenue Code of
1986", as amended, or an agency of local government with the primary purpose of enlightening
and entertaining the public through the production, presentation, exhibition, advancement, or
preservation of natural history or natural sciences including earth, life, or physical sciences, as
such terms are defined by the board. "Scientific facility" does not include any agency of the
state, any educational institution, any radio or television broadcasting network or station, any
cable communications system, or any newspaper or magazine.
(II) (Deleted by amendment, L. 94, p. 480, § 1, effective March 31, 1994.)
(c) For purposes of this subsection (7), "cultural history" means the history that
concentrates upon the social, intellectual, and artistic aspects or forces in the life of a people,
region, state, or nation, for which an understanding and appreciation may be gained through
buildings, structures, sites, architecture, objects, and activities significant in said history.

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