Amendments for SB24-025
Senate Journal, February 16
After consideration on the merits, the Committee recommends that SB24-025 be amended
as follows, and as so amended, be referred to the Committee of the Whole with favorable
recommendation.
Amend printed bill, page 5, line 1, strike "29-2-209, 29-2-210, AND 29-2-212,"
and substitute "29-2-209 AND 29-2-211,".
Page 5, line 18, after "PROVIDED," insert "AND EXCEPT FOR A HOME RULE
JURISDICTION'S PARTICIPATION IN RESOLVING DISPUTES AS DESCRIBED IN
SECTION 29-2-208 (2) AND (3),"
Page 5, line 20, strike "ANY" and substitute "THEIR".
Page 6, line 27, strike "JURISDICTION" and substitute "JURISDICTION,
REGARDLESS OF WHETHER THE PROVISIONS OF THE SALES TAX ORDINANCE OF
THE REQUESTING HOME RULE JURISDICTION APPLIES THE SALES TAX TO THE
EXEMPTIONS LISTED IN SECTION 29-2-105 (1)(d)(I),".
Page 7, line 6, after "GOVERNMENTS;" add "AND".
Page 7, line 8, strike "39-26-208; C.R.S. and" and substitute "39-26-208. C.R.S.
and".
Page 7, strike lines 9 and 10 and substitute:
"(c) Whether or not the ordinance applies the sales tax to the
exemptions listed in section 29-2-105 (1)(d)(I).".
Page 9, strike line 7.
Page 9, line 9, strike "BALLOT." and substitute "BALLOT, NO LATER THAN
FOURTEEN DAYS AFTER THE ADOPTION OF THE ORDINANCE OR RESOLUTION.".
Page 10, line 7, before "AFTER" insert "THAT IS AT LEAST FORTY-FIVE DAYS".
Page 10, line 13, strike "GOVERNMENT," and substitute "GOVERNMENT OR
REQUESTING HOME RULE JURISDICTION,".
Page 13, strike line 4 and substitute "of 29-2-106 (3)(a)] The".
Page 13, line 5, strike "at no charge," and substitute "at no charge,".
Page 14, strike lines 10 through 27.
Page 15, strike lines 1 through 6 and substitute:
"(2) (a) IF, IN THE COURSE OF A CASE OR CLAIM ARISING UNDER THIS
PART 2, OR UNDER ARTICLE 21 OF TITLE 39, A TAXPAYER OR THE EXECUTIVE
DIRECTOR ASSERTS THAT ALL OR PART OF A SALES OR USE TAX ASSESSMENT OR
REFUND CLAIM HAS BEEN ERRONEOUSLY PAID TO THE STATE OR TO ANOTHER
STATUTORY LOCAL GOVERNMENT, SPECIAL DISTRICT, OR HOME RULE
JURISDICTION, THEN, SUBJECT TO THE REQUIREMENTS SET FORTH IN SUBSECTION
(2)(b) OF THIS SECTION:
(I) NEITHER THE TAXPAYER NOR THE EXECUTIVE DIRECTOR NEEDS TO
FILE A CLAIM FOR REFUND WITH THE JURISDICTION THAT ERRONEOUSLY
RECEIVED THE SALES OR USE TAX;
(II) THE EXECUTIVE DIRECTOR MAY ORDER PAYMENT FROM THE
JURISDICTION THAT ERRONEOUSLY RECEIVED THE SALES OR USE TAX IN THE
AMOUNT ERRONEOUSLY PAID, WITH INTEREST, IF APPLICABLE, PURSUANT TO
SECTION 39-21-110, TO THE CORRECT JURISDICTION, OR TO THE TAXPAYER, AS
THE CASE MAY BE;
(III) NOTWITHSTANDING SECTION 29-2-209, THE PERIODS OPEN OR
CLOSED TO ASSESSMENT OR REFUND UNDER THE ORDINANCE OR RESOLUTION OF
ANY STATUTORY LOCAL GOVERNMENT, SPECIAL DISTRICT, OR HOME RULE
JURISDICTION; UNDER SECTIONS 39-21-107 (1), 36-26-125, 39-26-210, AND
39-26-703; OR UNDER AN INTERGOVERNMENTAL TRANSFER AGREEMENT MAY
NOT BAR ANY OF THE REMEDIES SET FORTH IN THIS SUBSECTION (2)(a);
(IV) THE TAXPAYER SHALL RECEIVE A CREDIT AGAINST ANY ASSESSED
SALES OR USE TAX DUE UP TO THE AMOUNT ORDERED TO BE PAID BY THE
JURISDICTION THAT ERRONEOUSLY RECEIVED THE SALES OR USE TAX; AND
(V) THE EXECUTIVE DIRECTOR MAY WAIVE, FOR GOOD CAUSE SHOWN,
ANY PENALTIES ASSESSED THEREON, OR ANY INTEREST ASSESSED IN EXCESS OF
THE AMOUNT PAID, IF ANY, BY THE JURISDICTION THAT ERRONEOUSLY RECEIVED
THE SALES OR USE TAX PURSUANT TO SUBSECTION (2)(a)(II) OF THIS SECTION.".
Page 15, line 17, strike "DEPARTMENT" and substitute "STATE".
Page 15, line 20, strike "FUNDS, LESS".
Page 15, strike line 21.
Page 15, line 22, strike "SECTION 39-21-108," and substitute "FUNDS".
Page 16, strike lines 8 through 16 and substitute "VENDOR MAY USE THE GIS
DATABASE AND BE HELD HARMLESS AS DESCRIBED IN SECTION 39-26-105.2
WHEN COLLECTING AND REMITTING SALES OR USE TAX TO THE DEPARTMENT
PURSUANT TO THIS PART 2.".
Page 27, line 19, strike "If" and substitute "EXCEPT AS PROVIDED IN SUBSECTION
(5)(d) OF THIS SECTION, if".
Page 28, strike lines 3 through 8 and substitute "ENTITLED TO THE AUTOMATIC
ABATEMENT OF INTEREST AND PENALTIES DESCRIBED IN THIS SUBSECTION (5)(a)
FOR AN ERROR THAT WOULD NOT HAVE OCCURRED IF THE TAXPAYER HAD USED
THE GIS DATABASE DESCRIBED IN SECTION 39-26-105.2 TO DETERMINE THE TAX
RATE AND THE JURISDICTIONS TO WHICH THE SALES OR USE TAX IS DUE.
NOTHING IN THIS SUBSECTION (5)(a) PROHIBITS A LOCAL GOVERNMENT FROM
WAIVING INTEREST OR PENALTIES FOR GOOD CAUSE SHOWN.".
Page 29, after line 13 insert:
"(d) IF ALL PARTIES TO A HEARING DESCRIBED IN THIS SUBSECTION (5)
ARRIVE AT SETTLEMENT PRIOR TO THE HEARING, THE PARTIES MAY AGREE IN
WRITING TO CANCEL THE HEARING. A LOCAL GOVERNMENT TO WHICH THE
TAXPAYER ASSERTS IT PAID THE SALES OR USE TAX IN ERROR MAY PARTICIPATE
IN A SETTLEMENT CONFERENCE AND AGREEMENT DESCRIBED IN THIS
SUBSECTION (5)(d). AFTER CANCELING THE HEARING, NO PARTY HAS A FURTHER
RIGHT TO A HEARING BEFORE THE EXECUTIVE DIRECTOR AND NEITHER PARTY
MAY APPEAL THE DECISION IN THE MANNER PROVIDED IN SECTION 39-21-105.".
Page 61, line 14, strike "Beginning July 1, 2024, any" and substitute "Beginning
July 1, 2014, Any".
Page 63, line 19, strike "shall" and substitute "shall:".
Page 63, strike lines 20 through 25 and substitute:
"(I) Any district formed prior to or on July 1, 1993, pay in any given
fiscal year commencing on or after July 1, 1994, more than an amount equal to
the amount paid by the district in the 1993-94 fiscal year; as adjusted in
accordance with changes in the consumer price index for the Denver-Boulder
consolidated statistical area DEPARTMENT OF LABOR, BUREAU OF LABOR
STATISTICS CONSUMER PRICE INDEX FOR DENVER-AURORA-LAKEWOOD FOR ALL
ITEMS AND ALL URBAN CONSUMERS, OR ITS APPLICABLE PREDECESSOR OR
SUCCESSOR INDEX;
(II) Any district formed after July 1, 1993, pay in any given fiscal".
Page 66, line 14, strike "levied and collected" and substitute "levied and
collected, ADMINISTERED, AND ENFORCED BY THE EXECUTIVE DIRECTOR OF THE
DEPARTMENT OF REVENUE".
Page 67, strike lines 2 through 5 and substitute "monthly distribution of sales
tax collections to the district PURSUANT TO PART 2 OF ARTICLE 2 OF TITLE 29.
The district shall pay the net incremental cost incurred by the department in the
administration and collection of the sales tax.".
Page 69, line 15, strike "in the" and substitute "in the".
Page 69, strike lines 16 through 22 and substitute: "same manner as that for the
collection, administration, and enforcement of the state sales and use tax
imposed under article 26 of title 39, C.R.S., including, without limitation, the
retention by a vendor of the percentage of the amount remitted to cover the
vendor's expense in the collection and remittance of said tax as provided in
section 39-26-105, C.R.S. The executive director shall make monthly
distributions of such sales and use tax collections to the district PURSUANT TO
PART 2 OF ARTICLE 2 OF TITLE 29. The district shall pay the net incremental".
Page 71, strike line 15 and substitute "(1) and (2) as follows:".
Page 71, strike lines 26 and 27.
Page 72, strike lines 1 through 5 and substitute: "director of the department of
revenue in the same manner as that for the collection, administration, and
enforcement of the state sales tax imposed under article 26 of title 39, C.R.S.,
including, without limitation, the retention by a vendor of the percentage of the
amount remitted to cover the vendor's expense in the collection and remittance
of said tax as provided in section 39-26-105, C.R.S. The executive director shall
make monthly distributions of such sales tax collections to the district.
PURSUANT TO PART 2 OF ARTICLE 2 OF TITLE 29. The".
Page 73, strike lines 3 through 10.
Page 73, line 16, strike "revenue." and substitute "revenue".
Page 73, line 22, strike "district." And substitute "district PURSUANT TO PART
2 OF ARTICLE 2 OF TITLE 29.".
Page 74, line 24, strike "revenue." and substitute "revenue".
Page 75, line 3, strike "district." And substitute "district PURSUANT TO PART 2
OF ARTICLE 2 OF TITLE 29.".
Page 75, line 25, strike "section." and substitute "section".
Page 76, line 2, strike "The" and substitute "The".
Page 76, strike lines 3 and 4 and substitute "executive director shall distribute
sales tax collections to the district monthly PURSUANT TO PART 2 OF ARTICLE 2
OF TITLE 29. The district shall pay the net incremental cost incurred by the".
Page 77, line 7, strike "levied and collected" and substitute "levied and
collected, ADMINISTERED, AND ENFORCED BY THE EXECUTIVE DIRECTOR OF THE
DEPARTMENT OF REVENUE".
Page 77, line 14, strike "revenue." and substitute "revenue".
Page 77, strike lines 19 and 20 and substitute "39-26-105, C.R.S. The executive
director shall make monthly distributions of sales tax collections to the district
PURSUANT TO PART 2 OF ARTICLE 2 OF TITLE 29. The district shall pay".
Page 78, line 16, strike "revenue." And substitute "revenue".
Page 78, strike lines 21 and 22 and substitute "tax as provided in section
39-26-105. The executive director shall make monthly distributions of sales and
use tax collections to the district PURSUANT TO PART 2 OF ARTICLE 2 OF TITLE
29. The".
Page 81, strike lines 10 and 11 and substitute "a station area improvement
district, making improvements, assessing the costs of improvements made
against property, and levying a sales tax".
Page 81, line 15, strike "THE METHOD OF".
Page 81, strike lines 16 and 17 and substitute "ANY SALES TAX ADOPTED
PURSUANT TO THIS SECTION SHALL BE LEVIED IN THE SAME MANNER AS SET
FORTH IN SECTION 30-20-604.5 (1) AND SHALL BE COLLECTED, ADMINISTERED,
AND ENFORCED BY THE EXECUTIVE DIRECTOR OF THE DEPARTMENT OF REVENUE
PURSUANT TO PART 2 OF ARTICLE 2 OF TITLE 29.".
Page 82, line 3, strike "revenue." and substitute "revenue".
Page 82, strike lines 8 and 9 and substitute "provided in section 39-26-105,
C.R.S. The executive director shall make monthly distributions of sales tax
collections to the district PURSUANT TO PART 2 OF ARTICLE 2 OF TITLE 29. The
district".
Page 83, line 11, strike "SECTION 29-2-208 (5)(b)," and substitute "SECTION
29-2-208 (2)(a)(III), AND SECTION 29-2-302 (5)(b),".
Page 84, line 14, strike "amend" and substitute "repeal".
Page 84, strike lines 17 through 21 and substitute "(1) (d) (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.".
Page 87, line 12, strike "SECTION 29-2-208 (5)(b);" and substitute "SECTIONS
29-2-208 (2)(a)(III) AND 29-2-302 (5)(b);".
Page 88, line 5, strike "SECTION" and substitute "SECTIONS 29-2-208 (2)(a)(III)
AND".
Page 88, line 27, strike "SECTIONS 39-26-734 (4)(d) AND 29-2-208 (5)(b)," and
substitute "SECTIONS 39-26-734 (4)(d), 29-2-208 (2)(a)(III), AND 29-2-302
(5)(b),".
Page 89, lines 6 and 7, strike "SECTION 29-2-208 (5)(b)," and substitute
"SECTIONS 29-2-208 (2)(a)(III) AND 29-2-302 (5)(b),".
Page 90, line 26, strike "(1)(j)(I)" and substitute "(1)(j)(I)(C)".
Page 91, strike lines 4 through 10 and substitute:
"(i.5) (V) Upon the request of the authority, The executive director of
the department of revenue shall administer and collect, ADMINISTER, AND
ENFORCE the visitor benefit tax authorized by subparagraph (I) of this paragraph
(i.5). If the authority requests that the executive director administer and collect
the tax, the executive director shall make monthly distributions of the tax
collections to the authority. SUBSECTION (1)(i.5)(I) OF THIS SECTION PURSUANT
TO PART 2 OF ARTICLE 2 OF TITLE 29. The".
Page 91, strike lines 24 through 27.
Page 92, strike lines 1 and 2.
Page 94, line 1, strike "29-2-208" and substitute "29-2-207".