This document accompanied the Legislative Council Staff presentation of the June 2017 economic and revenue forecast.

In Colorado, sales taxes are imposed by the state government, counties, municipalities, and special districts.  Overlapping boundaries create 754 unique tax jurisdictions, many with different tax bases, rates, and administrators.  This issue brief summarizes information on how local...

Public K-12 eduction in Colorado is financed in part by local governments and in part by state government.  The school finance formula establishes a statewide total funding level.  The difference between this amount and the local share determines the state’s obligation to school finance.  The...

Focus Colorado presents forecasts for the economy and state government revenue through FY 2019-20. Implications of the forecast for the state's General Fund budget and spending limit are described in the report's highlights and executive summary sections. The report is based on current law,...

Presented to the County Courthouse and County Jail Funding and Overcrowding Solutions Interim Study Committee at its September 2017 meeting.

This document provides a summary of the most frequently used court filing fees, surcharges, and costs.  
 

This memorandum presents the impact of Senate Bill 17-267 on special districts that previously assessed sales taxes on retail marijuana transactions.

The state innovative motor vehicle income tax credit is intended to reduce the cost of alternative fuel vehicles and incentivize their purchase.  This issue brief describes the income tax credit, most recently modified by House Bill 16-1332, and provides information on the fixed income...

This issue brief provides a brief description of the Colorado Public Employees Retirement Association (PERA) and summarizes key provisions of Senate Bill 06-235, which modifies PERA's board of directors and attempts to improve its financial situation.  Overall, the bill increases the flow of...

Focus Colorado presents forecasts for the economy and state government revenue through FY 2019-20. Implications of the forecast for the state's General Fund budget and spending limit are described in the report's highlights and executive summary sections. The report is based on current law,...

Gambling is defined in Colorado law as “risking any money, credit, deposit, or other thing of value for gain contingent in whole or in part upon lot, chance, the operation of a gambling device, or the happening outcome of an event, including a sporting event, over which the person taking a risk...