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Issue Briefs

State Enterprises (2015)

Subjects

Fiscal Policy & Taxes

State Government

Agency

Legislative Council Staff

Published

05/06/2015

This issue brief provides information on state enterprises, a special category of government entities created in the Colorado Constitution. The Taxpayer's Bill of Rights (TABOR) specifically defines an "enterprise" as...

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Issue Briefs

The Specific Ownership Tax (20-01)

In place of property taxes, Colorado citizens pay the specific ownership tax (SOT) on their vehicles. This issue brief provides an overview of the SOT, describes how the SOT is calculated, lists the SOT exemptions, and describes its collection and distribution.

Publishing Agency:

Legislative Council Staff

Date:

01/03/2020

Subjects:

Fiscal Policy & Taxes

Transportation & Motor Vehicles

Staff Publications

Memorandum on Recalls and Vacancies

This memorandum provides an overview of the process to recall an office holder in Colorado and the various ways to fill a vacancy that occurs in an elected office at the federal, state, or local level in Colorado.

Publishing Agency:

Legislative Council Staff

Date:

01/02/2020

Subjects:

Elections & Redistricting

General Assembly

Local Government

State Government

Budget Related Publications

Forecast December 2019

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,...

Publishing Agency:

Legislative Council Staff

Date:

12/19/2019

Subjects:

Fiscal Policy & Taxes

State Revenue & Budget

Staff Publications

Marijuana Revenue in the State Budget

This memorandum answers common questions about how revenue from the marijuana industry fits into Colorado’s state budget.

Publishing Agency:

Legislative Council Staff

Date:

12/06/2019

Subject:

Fiscal Policy & Taxes

Staff Publications

Tax Expenditure Evaluation Interim Study Committee Summary Report

Tax Expenditure Evaluation Interim Study Committee Summary Report.

Publishing Agency:

Legislative Council Staff

Date:

11/05/2019

Subject:

Fiscal Policy & Taxes

Final/Annual Reports

Sales and Use Tax Simplification Task Force 2019 Final Report

Final Report to the Colorado General Assembly by the Sales and Use Tax Task Force.

Publishing Agency:

Legislative Council Staff

Date:

11/04/2019

Subjects:

Fiscal Policy & Taxes

General Assembly

Issue Briefs

Colorado Gaming Tax Revenue and Distributions

In 1990, Colorado voters passed a constitutional amendment allowing limited gaming only in the cities of Central City, Black Hawk, and Cripple Creek. Limited gaming is defined as “the use of slot machines and the card games of blackjack and poker, each game having a maximum single bet of five...

Publishing Agency:

Legislative Council Staff

Date:

10/22/2019

Subjects:

Fiscal Policy & Taxes

Gaming, Lottery, & Racing

Issue Briefs

State Sponsored Retirement Plans (19-16)

This issue brief provides an overview of state laws related to state-sponsored retirement plans, retirement plan marketplaces, and multiple employer retirement plans for private sector workers. The brief also includes a discussion of related federal laws and Congressional activity.

Publishing Agency:

Legislative Council Staff

Date:

10/15/2019

Subjects:

Labor & Employment

State Government

State Revenue & Budget

Staff Publications

Report on Referendum C Revenue and Spending FY 2005-06 through FY 2019-20

This report contains the final audited figures for state revenue retained under Referendum C in the 2005‑06 through 2017‑18 state fiscal years and preliminary numbers for the 2018‑19 and 2019‑20 state fiscal years. It also reflects the actions of the General Assembly and Governor in spending...

Publishing Agency:

Legislative Council Staff

Date:

10/15/2019

Subjects:

Fiscal Policy & Taxes

State Revenue & Budget

Issue Briefs

Road Usage Charge Programs

Transportation infrastructure in the United States is primarily funded through motor fuel (gas) taxes. Facing declining future revenues and increased construction costs, some states have begun to experiment with a new way of funding transportation: the road usage charge. This issue brief...

Publishing Agency:

Legislative Council Staff

Date:

09/23/2019

Subjects:

Fiscal Policy & Taxes

State Revenue & Budget

Transportation & Motor Vehicles

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