Colorado's Taxpayer's Bill of Rights (TABOR) requires voter approval of any new taxes. Prior to voter approval, it also requires that voters receive estimates of state spending without new taxes and the new tax revenue. Proposition AA, which authorized the 10 percent sales tax and the 15 percent...

Colorado has a complex framework of laws regulating the manufacture, distribution, sale, and consumption of alcohol in the state. This issue brief outlines Colorado liquor laws; the regulatory structure; government revenue streams; and the role of state and local governments in licensing and...

Colorado currently administers 11 Home- and Community-Based Services Medicaid (HCBS) Waivers. This issue brief discusses the five waivers available to children. An issue brief entitled Medicaid Waiver Programs Part II – Home- and Community-Based Services Medicaid Waivers for Adults discusses the...

This memorandum identifies state funding for water supply projects, including the:

• Colorado Water Conservation Board Construction Fund;
• Severance Tax Trust Fund Perpetual Base Fund; 
• Water Supply Reserve Fund; 
• Water Efficiency Grant Program; and 
...

This memorandum provides information on Colorado law related to nonfatal strangulation and information on the laws in states in which nonfatal strangulation is a felony. While Colorado statutes do not specifically address strangulation, other criminal statutes may apply. This memorandum also...

Security at the Colorado State Capitol

All documents contained on the Colorado General Assembly Homepage are prepared as an informational service only and should not be relied upon as an official record of action taken by the Colorado General Assembly.

Colorado levies a 2.9 percent sales tax on purchases of most goods and some services. A complementary use tax is levied when sales tax is due but was not collected. This issue brief provides information on the state use tax and its collection.

The “negative factor” is a provision in state law that reduces the amount of total program funding and state aid provided to K-12 school districts.  This issue  brief  discusses how the negative factor is applied in the School Finance Act (SFA), gives a short history of school finance leading to...

Senate Bill 15-267 amends the Public School Finance Act of 1994 to provide funding for school districts in FY 2015-16. The bill was signed by the Governor on June 5, 2015, and became effective on that date. Senate Bill 15-234, the "Long Bill," appropriates most of the state aid distributed to...

The school finance bill, Senate Bill 13-260, amends the Public School Finance Act of 1994 to provide funding for school districts in FY 2013-14. The bill was signed by the Governor on May 18, 2013, and became effective on that date. Senate Bill 13-230, the "Long Bill," appropriates most of the...