H_BUS_2016A 02/18/2016 01:38:41 PM Committee Summary

01:39 PM -- SB16-050



Representative Saine and Representative Ryden, co-sponsors, introduced Senate Bill 16-050. The bill releases retailers from liability for uncollected local sales tax because of a misassigned Department of Revenue location code. Specifically, a retailer is not required to remit any overdue tax or associated charges, penalties, fees, or interest arising from a misassigned location code, provided that the retailer:

• obtains a sales tax license in good faith;
• provides an address that correctly indicates the location of the business; and
• collects and remits sales taxes for the local jurisdictions represented by the retailer's assigned location code.

The bill applies only to jurisdictions for which the state collects sales taxes. Home-rule municipalities that administer their own sales taxes will continue to be able to assess unpaid taxes from businesses that receive an incorrect location code.



The sponsors provided the committee with a handout (Attachment A).



160218AttachA.pdf



01:42 PM -- Gini Pingenot, Colorado Counties Incorporated, testified in support of the bill.



01:46 PM -- Tracy Hines, Larimer County, testified in support of the bill. Ms. Hines provided the committee with an example of a location code report (Attachment B).



160218 AttachB.pdf



01:50 PM



Ms. Pingenot, Ms. Hines, and the bill sponsors responded to questions from the committee.



02:00 PM -- Christopher Harless, Office of the State Auditor, responded to questions from the committee.



02:05 PM -- Chris Howes, Colorado Retail Council, testified in support of the bill.



02:06 PM -- Paul Northrup, Colorado Department of Revenue, responded to questions from the committee.



02:13 PM



Representative Saine and Representative Ryden made closing remarks on the bill.

02:15 PM -- HB16-1189



Representative Wist, sponsor, introduced House Bill 16-1189. The bill makes changes to bingo-raffle regulation by the Secretary of State's Office (SOS), which serves as the licensing authority for bingo-raffle licenses and issued 1,209 bingo-raffle licenses in 2015. The bill clarifies that applicants for bingo-raffle licenses who have their application denied may request that the decision be reviewed by an administrative law judge within 60 days of the denial. It also adds the refusal to grant or renew a license to the list of SOS actions for which an applicant may request an administrative review. The bill makes several specifications about consolation prizes in progressive bingo games, including when a consolation prize may be awarded and when the consolation prize amount must be included in the total amount offered in subsequent games. The bill also removes the restriction on a person serving as a game manager for no more than five bingo-raffle licensees and clarifies a licensee's ability to operate leased and owned equipment. In addition, the bill permits the SOS to make rules about when a licensee that does not report positive net proceeds must prove why their license should not be suspended or revoked.



Representative Wist responded to questions from the committee.



02:25 PM -- Tim Griesmer, Colorado Secretary of State, testified in support of the bill and responded to questions from the committee. Mr. Griesmer provided a handout to the committee (Attachment C).



160218AttachC.pdf



02:29 PM



Representative Wist made closing remarks on the bill.

02:34 PM



The committee adjourned.