Amendments for HB19-1245
House Journal, April 2
22 HB19-1245 be amended as follows, and as so amended, be referred to
23 the Committee on Appropriations with favorable
24 recommendation:
25
26 Amend printed bill, page 3, after line 6 insert:
27
28 "(d) During the 2017-18 school year, the department of education
29 counted over twenty-four thousand children in Colorado's public schools
30 that at some point during the year were homeless—either unsheltered or
31 living in shelters, motels, or cars—due to economic hardship, domestic
32 violence, or other familial instability;
33 (e) In both 2017 and 2018, Colorado had at least one thousand
34 homeless veterans, according to the annual homeless assessment report
35 to congress;".
36
37 Reletter succeeding paragraphs accordingly.
38
39 page 5, line 7, strike "AWARD," and substitute "ALLOCATE,".
40
41 Page 5, line 10, strike "PROJECTS".
42
43 Page 8, line 15, strike "and (3.2)".
44
45 Page 9, line 2, strike "19-____," and substitute "19-1245,".
46
47 Page 9, line 20, strike "WHICH" and substitute "MINUS ONE MILLION TWO
48 HUNDRED TWENTY THOUSAND DOLLARS FOR THE STATE FISCAL YEAR
49 2019-20 AND MINUS ONE MILLION FIVE HUNDRED FORTY THOUSAND
50 DOLLARS FOR THE STATE FISCAL YEAR 2020-21 AND EACH STATE FISCAL
51 YEAR THEREAFTER, WHICH AMOUNT".
52
53 Page 9, strike lines 23 through 27.
54
55 Page 10, strike line 1 and insert:
56 "SECTION 7. In Colorado Revised Statutes, 39-26-703, amend
1 (2)(c) and (2)(c.5) as follows:
2 39-26-703. Disputes and refunds. (2) (c) A refund shall be made
3 or a credit allowed by the executive director of the department of revenue
4 to any person entitled to an exemption where the person establishes: That
5 a tax was paid by another on a purchase made on behalf of such person
6 or that a tax was paid by an independent contractor on or before July 1,
7 1979, on tangible personal property incorporated into realty for the sole
8 use, benefit, and ownership of any person entitled to an exemption; that
9 a refund has not been granted to the person making the purchase; and that
10 the person entitled to exemption paid or reimbursed the purchaser for
11 such tax. No such refund shall be made or credit allowed in an amount
12 greater than the tax paid. less the expense allowance on the purchase
13 retained by the vendor pursuant to section 39-26-105 (1).
14 (c.5) The executive director of the department of revenue shall
15 make a refund or allow a credit to any person who establishes that he or
16 she has overpaid the tax due pursuant to this article ARTICLE 26. No such
17 refund shall be made or credit allowed in an amount greater than the tax
18 paid. less the expense allowance on the purchase retained by the vendor
19 pursuant to section 39-26-105 (1).".
20
21 Renumber succeeding sections accordingly.
22
23
House Journal, April 16
41 HB19-1245 be amended as follows, and as so amended, be referred to
42 the Committee of the Whole with favorable
43 recommendation:
44
45 Amend the Finance Committee Report, dated April, 1, 2019, page 1, after
46 line 12 insert "Page 7 of the bill, line 21, strike "MONTH." and substitute
47 "FILING PERIOD.".".
48
49 Page 1 of the report, lines 15 and 16, strike "ONE MILLION TWO HUNDRED
50 TWENTY" and substitute "THREE HUNDRED FORTY".
51
52 Page 1 of the report, line 17, strike "ONE MILLION FIVE HUNDRED FORTY"
53 and substitute "SIX HUNDRED FORTY-FIVE".
54
55 Page 2 of the report, after line 25 insert:
56
1 "Page 10 of the printed bill, strike lines 2 through 6 and substitute:
2
3 "SECTION 8. Appropriation. (1) For the 2019-20 state fiscal
4 year, $42,798 is appropriated to the department of local affairs for use by
5 the division of housing. This appropriation is from the general fund. To
6 implement this act, the division may use this appropriation for affordable
7 housing program costs.
8 (2) For the 2019-20 state fiscal year, $286,408 is appropriated to
9 the department of revenue. This appropriation is from the general fund.
10 To implement this act, the department may use this appropriation as
11 follows:
12 (a) $186,436 for use by the taxpayer services division for personal
13 services, which amount is based on an assumption that the division will
14 require an additional 0.4 FTE;
15 (b) $5,368 for use by the taxpayer services division for operating
16 expenses; and
17 (c) $94,604 for the tax administration IT system (GenTax)
18 support.".".
19
20
Senate Journal, April 27
After consideration on the merits, the Committee recommends that HB19-1245 be
amended as follows, and as so amended, be referred to the Committee on Appropriations
with favorable recommendation.
Amend reengrossed bill, page 8, after line 21 insert:
"SECTION 6. In Colorado Revised Statutes, 39-26-105, amend
(1)(c)(III) and (5)(c); amend as amended by House Bill 19-1240
(1)(c)(I) and (1)(c)(II); and add (1)(d) as follows:
39-26-105. Vendor liable for tax - repeal. (1) (c) (I) Every
retailer shall remit, along with the return required in subsection (1)(b) of
this section, an amount equivalent to the percentage on sales as specified
in subsection (1)(a)(I) of this section to the executive director of the
department of revenue, less an amount as set forth in subsection (1)(c)(II)
SUBSECTION (1)(c)(II) OR (1)(d) of this section to cover the retailer's
expense in the collection and remittance of said tax.
(II) FOR SALES MADE PRIOR TO JANUARY 1, 2020, the amount
retained by a retailer to cover the retailer's expense in collecting and
remitting tax pursuant to this section is three and one-third percent of all
sales tax reported.
(III) If any retailer is delinquent in remitting said tax, other than
in unusual circumstances shown to the satisfaction of the executive
director of the department of revenue, the retailer shall not be allowed to
retain any amounts UNDER THIS SUBSECTION (1)(c) OR SUBSECTION (1)(d)
OF THIS SECTION to cover such retailer's expense in collecting and
remitting said tax, and an amount equivalent to the said percentage, plus
the amount of any local vendor expense that may be allowed by the local
government to the vendor, shall be remitted to the executive director by
any such delinquent vendor. Any local vendor expense remitted to the
executive director shall be deposited to the state general fund.
(d) (I) FOR SALES MADE ON OR AFTER JANUARY 1, 2020, THE
AMOUNT RETAINED BY A RETAILER TO COVER THE RETAILER'S EXPENSE IN
COLLECTING AND REMITTING TAX IN ACCORDANCE WITH THIS SECTION IS
FOUR PERCENT OF THE TAX REPORTED; EXCEPT THAT A RETAILER SHALL
NOT RETAIN MORE THAN ONE THOUSAND DOLLARS IN ANY FILING PERIOD.
(II) A RETAILER WITH MULTIPLE LOCATIONS IS TREATED AS A
SINGLE RETAILER FOR PURPOSES OF THIS SUBSECTION (1)(d) AND IS
REQUIRED TO REGISTER ALL LOCATIONS UNDER ONE ACCOUNT WITH THE
DEPARTMENT OF REVENUE.
(III) IF A RETAILER IS PERMITTED TO RETAIN AN AMOUNT TO
COVER THE RETAILER'S EXPENSE IN COLLECTING AND REMITTING LOCAL
SALES TAX THAT IS THE SAME AMOUNT AS PERMITTED BY THE STATE
UNDER THIS SECTION, THEN SUCH AMOUNT IS THE AMOUNT THAT WAS
PERMITTED AS OF DECEMBER 31, 2019.
(5) (c) From the amount of the tax required to be remitted
pursuant to paragraph (a) of this subsection (5) SUBSECTION (5)(a) OF
THIS SECTION, a qualified purchaser shall be entitled to retain the amount
specified in subparagraph (II) of paragraph (c) of subsection (1)
SUBSECTION (1)(c)(II) OR (1)(d) of this section that a retailer would
otherwise be entitled to retain to cover the retailer's expense in collecting
and remitting the tax imposed by this article ARTICLE 26 if the qualified
purchaser had not provided a direct payment permit number to the
retailer.".
Renumber succeeding sections accordingly.
Page 9, line 27, strike "(b) AN" and substitute: "(b) (I) EXCEPT AS SET
FORTH IN SUBSECTION (3)(b)(II) OF THIS SECTION, AN".
Page 10, strike lines 1 through 5 and substitute "REVENUE ATTRIBUTABLE
TO THE VENDOR FEE CHANGES, WHICH AMOUNT THE STATE TREASURER
SHALL CREDIT TO".
Page 10, after line 7 insert:
"(II) THE AMOUNT CREDITED TO THE HOUSING DEVELOPMENT
GRANT FUND CREATED IN SECTION 24-32-721 (1) UNDER SUBSECTION
(1)(b)(I) OF THIS SECTION IS REDUCED BY THE FOLLOWING AMOUNTS:
(A) FIFTEEN MILLION THREE HUNDRED THIRTY-FIVE THOUSAND
SEVEN HUNDRED EIGHTY-ONE DOLLARS FOR THE STATE FISCAL YEAR
2019-20;
(B) FORTY MILLION THREE HUNDRED TWENTY-THREE THOUSAND
ONE HUNDRED FIFTY-EIGHT DOLLARS FOR THE STATE FISCAL YEAR
2020-21; AND
(C) NINE HUNDRED EIGHTY-FIVE THOUSAND THREE HUNDRED
THIRTY-FIVE DOLLARS FOR THE STATE FISCAL YEAR 2021-22 AND EACH
STATE FISCAL YEAR THEREAFTER.".
Page 11, line 18, strike "This" and insert "(1) Except as set forth in
subsection (2) of this section, this".
Page 11, after line 27 insert:
"(2) (a) Section 5 of this act takes effect only if House Bill
19-1240 does not become law.
(b) Section 6 of this act takes effect only if House Bill 19-1240
becomes law, in which case section 6 of this act takes effect on the
effective date of this act or House Bill 19-1240, whichever is later.".
Finance
Senate Journal, April 29
After consideration on the merits, the Committee recommends that HB19-1245 be
amended as follows, and as so amended, be referred to the Committee of the Whole with
favorable recommendation.
Amend reengrossed bill, page 11, line 3, strike "$42,798" and substitute
"$3,398".
Appro-
priations