Amendments for SB23-049
Senate Journal, February 1
After consideration on the merits, the Committee recommends that SB23-049 be amended
as follows, and as so amended, be referred to the Committee on Appropriations with
favorable recommendation.
Amend printed bill, page 2, line 3, strike "(16)(g)(I)(A)" and substitute
"(16)(g)(I)(A),(16)(g)(III) and (25)(a)(I); and add (16)(g)(V)".
Page 2, after line 12, insert:
"(16) (g) (III) An item of special mobile machinery that is owned by a
person to whom the department has issued a registration exempt certificate is
not required to be registered, and the department shall not require the owner of
THE special mobile machinery to obtain license plates, annual validating tabs,
or identifying decals for the item of special mobile machinery. Notwithstanding
the exemptions from registration and licensing requirements for any such item
of special mobile machinery, at the time during each calendar year in which
specific ownership tax is first paid for the item as required by subsection
(16)(c)(II) of this section, the owner of the item shall also pay directly to the
department all fees and surcharges that would otherwise be paid at the time of
registration PURSUANT TO SUBSECTION (16)(g)(V) OF THIS SECTION; except that
the owner shall not pay any fee imposed pursuant to section 42-3-301 for the
purpose of covering the direct costs of license plates, decals, or validating tabs
or any fee that would otherwise be retained by an authorized agent for the
purpose of defraying the direct costs incurred by the authorized agent in
registering or issuing license plates, decals, or validating tabs for the item. The
department shall transmit all additional registration fees imposed pursuant to
section 42-3-310 that it receives from owners of special mobile machinery to
whom the department has issued a registration exempt certificate to the county
treasurer of each county of the state in proportion to the total amount of vehicle
registrations statewide represented by vehicle registrations within the county,
and each county treasurer shall apportion the fees within the county in the
manner specified in section 42-3-310.
(V) AN OWNER ISSUED A REGISTRATION EXEMPT CERTIFICATE
PURSUANT TO THIS SUBSECTION (16)(g) SHALL PAY ALL FEES AND SURCHARGES
THAT WOULD OTHERWISE BE PAID AT THE TIME OF REGISTRATION FOR THE
SPECIAL MOBILE MACHINERY NO LATER THAN THE TWENTIETH DAY AFTER THE
CERTIFICATE EXPIRES FOR ALL NEW SPECIAL MOBILE MACHINERY DELIVERED
INTO THE STATE DURING THE PERIOD OF THE CERTIFICATE. THE OWNER MAY
TAKE CREDIT FOR SURCHARGES AND REGISTRATION FEES ON SPECIAL MOBILE
MACHINERY THAT THE OWNER DISPOSED OF OR REMOVED FROM THE STATE
DURING THE PRECEDING YEAR. TOGETHER WITH PAYMENT FOR THE FEES AND
SURCHARGES DUE, THE OWNER SHALL SUBMIT A REPORT TO THE DEPARTMENT
IDENTIFYING ALL EQUIPMENT THAT WAS NEW, DISPOSED OF, OR REMOVED
DURING THE PRECEDING YEAR, USING A FORM FURNISHED BY THE DEPARTMENT.
(25) (a) (I) Except as provided in subsection (25)(b) of this section, the
department shall allow a credit for taxes, surcharges, and registration fees paid
on any item of Class A, Class B, Class C, Class D, or Class F personal property,
other than Class F personal property for which the department has issued a
registration exempt certificate in accordance with subsection (16)(g) of this
section, if the owner disposes of the vehicle during the registration period or if
the owner converts the vehicle from any class of personal property to Class F
property. The credit may apply to payments of taxes, surcharges, and
registration fees on a subsequent application by the owner for registration of an
item of Class A, Class B, Class C, Class D, or Class F personal property made
during the registration period, or the credit may be assigned by the owner to the
transferee of the property for which taxes, surcharges, or registration fees were
paid; except that, when the transferee is a dealer in new or used vehicles, the
transferee shall account to the owner for any assignment of the credit.".
Senate Journal, March 10
After consideration on the merits, the Committee recommends that SB23-049 be amended
as follows, and as so amended, be referred to the Committee of the Whole with favorable
recommendation and with a recommendation that it be placed on the Consent Calendar.
Amend printed bill, page 2, line 11, strike "ONE ITEM" and substitute "TWO
HUNDRED FIFTY ITEMS".
Page 2, before line 13 insert:
"SECTION 2. Appropriation. (1) For the 2023-24 state fiscal year,
$122,165 is appropriated to the department of revenue for use by the division
of motor vehicles. This appropriation is from Colorado DRIVES vehicle
services account in the highway users tax fund created in section 42-1-211 (2),
C.R.S. To implement this act, the division may use this appropriation as
follows:
(a) $56,990 for personal services related to vehicle services, which
amount is based on an assumption that the division will require an additional
0.9 FTE;
(b) $21,975 for operating expenses related to vehicle services; and
(c) $43,200 for DRIVES maintenance and support.".
Renumber succeeding section accordingly.
Page 1, line 106, strike "MACHINERY." and substitute "MACHINERY AND
MAKING AN APPROPRIATION.".
Appro-
priations
House Journal, April 19
12 Amend reengrossed bill, page 4, line 19, strike "$122,165" and substitute
13 "$113,476".
14
15 Page 4, line 24, strike "$56,990" and substitute "$47,492".
16
17 Page 4, line 26, strike "0.9 FTE;" and substitute "0.8 FTE;".
18
19 Page 4, line 27, strike "$21,975" and substitute "$12,962".
20
21 Page 5, line 1, strike "$43,200" and substitute "$53,022".
House Journal, April 21
41 Amendment No. 1, Appropriations Report, dated April 18, 2023, and
42 placed in member's bill file; Report also printed in House Journal,
43 April 18, 2023.
44
45 Amendment No. 2, by Representative Snyder:
46
47 Amend reengrossed bill, page 2, line 2, after "amend" insert
48 "(16)(d)(III),".
49
50 Page 2, line 3, after "(16)(g)(I)(A)," insert "(16)(g)(I)(C), (16)(g)(I)(D),
51 AND".
52
53 Page 2, line 3, strike "(16)(g)(III) and (25)(a)(I);" and substitute
54 "(16)(g)(III);".
55
56 Page 2, line 3, after "add" insert "(16)(g)(I)(E) and".
1 Page 2, line 6, strike "(16) (g) (I) An owner of special mobile".
2
3 Page 2, strike lines 7 through 9 and substitute "(16) (d) (III) The
4 department shall allow the owner to file the report electronically with the
5 department of revenue either by electronic transmission or by
6 electronically readable media as determined by rule. If the filing is made
7 under this subparagraph (III) SUBSECTION (16)(d)(III), the owner need not
8 DOES NOT NEED TO file with the authorized agent. The department shall
9 make the information in the report available to the authorized agents in
10 the counties where the equipment is rented or used. EXCEPT AS PROVIDED
11 IN SUBSECTION (16)(g)(II) OF THIS SECTION, this subparagraph (III)
12 SUBSECTION (16)(d)(III) does not relieve the owner of the requirement to
13 remit payment of the tax to the county in accordance with subparagraph
14 (II) of paragraph (c) of this subsection (16) SUBSECTION (16)(c)(II) OF
15 THIS SECTION.
16 (16) (g) (I) An owner of special mobile machinery who pays
17 specific ownership taxes in accordance with this subsection (16) may
18 apply to the department for a registration exempt certificate, which the
19 department shall issue to the owner if:".
20
21 Page 2, after line 12 insert:
22
23 "(C) Each item of such special mobile machinery bears a visible
24 and readily identifiable unique identification number assigned by the
25 owner; and
26 (D) Each item of such special mobile machinery bears a visible
27 toll-free telephone number for the owner that can be used for verification
28 of ownership; AND
29 (E) THE OWNER OF THE SPECIAL MOBILE MACHINERY HAS PAID ALL
30 FEES AND SURCHARGES REFERENCED IN THIS SECTION.".
31
32 Page 2, line 21, after "section," insert "UPON THE APPLICATION, RENEWAL,
33 OR EXPIRATION OF A REGISTRATION EXEMPT CERTIFICATE,".
34
35 Page 3, line 1, strike "surcharges" and substitute "surcharges
36 SURCHARGES, AS INDICATED IN SUBSECTION (16)(g)(V) OF THIS SECTION,".
37
38 Page 3, strike lines 16 through 27.
39
40 Page 4, strike line 1 and substitute:
41
42 "(V) AN OWNER OF AN ITEM OF SPECIAL MOBILE MACHINERY THAT
43 IS ISSUED A REGISTRATION EXEMPT CERTIFICATE PURSUANT TO THIS
44 SUBSECTION (16)(g) SHALL PAY, FOR EACH ITEM OF SPECIAL MOBILE
45 MACHINERY, ALL FEES AND SURCHARGES THAT WOULD OTHERWISE BE
46 PAID AT THE TIME OF REGISTRATION AND ANY OTHER FEES AND
47 SURCHARGES DUE.
48 (A) UPON APPLICATION FOR A REGISTRATION EXEMPT CERTIFICATE
49 FOR AN ITEM OF SPECIAL MOBILE MACHINERY, THE OWNER SHALL SUBMIT
50 A REPORT TO THE DEPARTMENT THAT IDENTIFIES ALL OF THE OWNER'S
51 SPECIAL MOBILE MACHINERY LOCATED IN THE STATE AT THE TIME OF
52 SUBMITTAL OF THE REPORT. THE REPORT MUST BE ON A FORM FURNISHED
53 BY THE DEPARTMENT. WHEN A REGISTRATION EXEMPT CERTIFICATE
54 APPLICATION IS APPROVED, AN OWNER SHALL MAKE PAYMENT DIRECTLY
55 TO THE DEPARTMENT FOR ANY ITEM OF SPECIAL MOBILE MACHINERY THAT
56 IS CURRENTLY IN THE STATE, AS IDENTIFIED IN THE REPORT. AN OWNER
1 SHALL PAY FOR EACH ITEM OF SPECIAL MOBILE MACHINERY AN AMOUNT
2 BASED ON THE PERIOD COVERED BY THE ISSUED REGISTRATION EXEMPT
3 CERTIFICATE.
4 (B) UPON A REQUEST FOR RENEWAL OF A REGISTRATION EXEMPT
5 CERTIFICATE FOR AN ITEM OF SPECIAL MOBILE MACHINERY, THE OWNER
6 SHALL SUBMIT A REPORT TO THE DEPARTMENT THAT IDENTIFIES ALL OF
7 THE OWNER'S SPECIAL MOBILE MACHINERY LOCATED IN THE STATE AT THE
8 TIME OF SUBMITTAL OF THE REPORT AND THAT IDENTIFIES EACH ITEM OF
9 THE OWNER'S SPECIAL MOBILE MACHINERY THAT IS NEW OR WAS
10 DELIVERED OR OPERATED IN THE STATE DURING THE PERIOD COVERED BY
11 THE EXPIRING REGISTRATION EXEMPT CERTIFICATE. THE REPORT MUST BE
12 ON A FORM FURNISHED BY THE DEPARTMENT. UPON APPROVAL BY THE
13 DEPARTMENT OF A REQUEST FOR RENEWAL OF A REGISTRATION EXEMPT
14 CERTIFICATE, AN OWNER SHALL PAY THE DEPARTMENT FOR EACH ITEM OF
15 SPECIAL MOBILE MACHINERY LOCATED IN THE STATE AT THE TIME OF
16 SUBMITTAL OF THE REPORT AND FOR EACH ITEM OF SPECIAL MOBILE
17 MACHINERY THAT IS NEW OR WAS DELIVERED OR OPERATED IN THE STATE
18 DURING THE PERIOD COVERED BY THE PRECEDING REGISTRATION EXEMPT
19 CERTIFICATE, AS INDICATED IN THE REPORT. FOR EACH ITEM OF SPECIAL
20 MOBILE MACHINERY THAT IS NEW OR WAS DELIVERED OR OPERATED IN THE
21 STATE DURING THE TERM OF THE EXPIRING REGISTRATION EXEMPT
22 CERTIFICATE, THE OWNER SHALL PAY THE DEPARTMENT FOR EACH ITEM
23 BASED ON A PERIOD BEGINNING IN THE MONTH WHEN A NEW, DELIVERED,
24 OR OPERATED ITEM OF SPECIAL MOBILE MACHINERY WAS ADDED AND
25 ENDING ON THE EXPIRATION DATE OF THE EXPIRING REGISTRATION
26 EXEMPT CERTIFICATE.
27 (C) WITHIN TWENTY DAYS AFTER THE EXPIRATION OF A
28 REGISTRATION EXEMPT CERTIFICATE WHICH HAS NOT BEEN RENEWED, AN
29 OWNER SHALL SUBMIT A REPORT TO THE DEPARTMENT THAT IDENTIFIES
30 EACH ITEM OF SPECIAL MOBILE MACHINERY THAT IS NEW, WAS DELIVERED,
31 OR WAS OPERATED DURING THE TERM OF THE PREVIOUS REGISTRATION
32 EXEMPT CERTIFICATE. THE REPORT MUST BE ON A FORM FURNISHED BY
33 THE DEPARTMENT. FOR EACH ITEM OF SPECIAL MOBILE MACHINERY THAT
34 IS NEW, WAS DELIVERED, OR WAS OPERATED DURING THE TERM OF THE
35 PREVIOUS REGISTRATION EXEMPT CERTIFICATE, THE OWNER SHALL PAY
36 THE DEPARTMENT BASED ON THE PERIOD BEGINNING IN THE MONTH WHEN
37 THE NEW, DELIVERED, OR OPERATED MACHINERY WAS ADDED AND ENDING
38 ON THE EXPIRATION DATE OF THE EXPIRING REGISTRATION EXEMPT
39 CERTIFICATE.
40
41 Page 4, strike lines 2 through 17.".
42
43 As amended, ordered revised and placed on the Calendar for Third
44 Reading and Final Passage.
45