The act eliminates the advisory committee that advised the state department of human services on the licensing of child care facilities prior to the creation of the early childhood leadership commission.(Note: This summary applies to this bill as enacted.)
The state controller is required to prescribe a unified system of accounts and prepare financial statements based on systems set forth by the governmental accounting standards board (GASB). Statement number 87 by GASB, which affects state and local government fiscal years after June 15, 2021, requires that a contract that transfers ownership of an asset be accounted for and reported as a financed purchase or sale of an asset, regardless of whether the contract is labeled by the parties as a lease.Effective July 1, 2021, the act replaces the term "lease-purchase agreement", and, as necessary to effectuate the purpose of the act, substantially similar terms, with "financed purchase of an asset or certificate of participation agreement", and, as necessary to effectuate the intent of the act, substantially similar terms, throughout the Colorado Revised Statutes to clarify that, in accordance with GASB requirements, any such state or local public contract is to be accounted for and reported by the state controller as a financed purchase or sale of the underlying asset rather than as a lease.(Note: This summary applies to this bill as enacted.)
The act corrects citations in the marijuana code and grammatical and wording issues.(Note: This summary applies to this bill as enacted.)
Under current law, a producer or purchaser is required to withhold an amount from each disbursement made to an interest owner in any oil and gas produced in the state and pay this amount to the department of revenue. The act fixes defects related to this law by:For purposes of electronic payments, replacing a cross-reference to a repealed subsection with a reference to the current statutory requirement; Expanding the defined term "producer" to be "producer or purchaser" to eliminate a redundancy in the law; and Repealing extraneous references to "oil shale" from the definition. The act also repeals obsolete filing requirements that applied prior to July 1, 2007.(Note: This summary applies to this bill as enacted.)
Section 1 of the act changes the cross references to certain definitions related to bingo that were relocated as a result of Senate Bill 17-232. The statutory references were not correctly changed for purposes of the bingo equipment sales and use tax exemption. This section addresses that defect.Section 2 removes the words "low-emitting" from the description of a sales tax exemption because the exemption is no longer conditioned on the motor vehicle being "low-emitting".Section 3 corrects a missed conforming amendment. House Bill 20-1023 provided for the conditional repeal of section 39-26-105.3 to be effectively replaced with section 39-26-105.2. Section 39-26-204.5, a use tax statute, makes reference to section 39-26-105.2 but a conforming amendment to that section was not included in House Bill 20-1023. Section 3 adds the same conditional repeal to the use tax statute and provides the same hold harmless for retailers as is provided in section 39-26-105.2.Section 4 addresses an anachronism in the sales tax statutes by repealing section 39-26-110. That statute specifies that a retailer doing business in 2 or more locations in Colorado may file one return that will cover all business locations. This statute was added as part of the "Emergency Retail Sales Tax Act of 1935" and has not been amended since, only moved around. With the advent of home rule taxing jurisdictions that can collect and administer their own sales and use tax, it is no longer possible that retailers doing business in more than one location in Colorado can file only one return to report all sales and use taxes collected because the department of revenue no longer administers all sales and use taxes in the state.Section 5 addresses a defect in the sales tax statute by updating the statutory reference for the definition of "food" for purposes of a sales tax exemption for certain types of food. The definition of food is no longer located in 7 U.S.C. sec. 2012 (g). It is better to include a more general cross reference to all of 7 U.S.C. sec. 2012 instead of the specific subsection (g), which is now incorrect. A more general reference allows for later amendments to that section.(Note: This summary applies to this bill as enacted.)
In 2020, the general assembly repealed the requirement in the mental health practice act that a professional must be licensed, registered, or certified as a mental health professional in order to practice auricular acudetox. The act makes a conforming amendment to clarify that it is not an unlawful act for a professional who is trained to perform auricular acudetox to perform the practice without a license, registration, or certification as a mental health professional.(Note: This summary applies to this bill as enacted.)
The concurrent resolution authorizes the governor to declare a state of disaster emergency that continues for up to 30 days. At the end of 30 days, if the governor has not previously terminated the state of disaster emergency, it automatically terminates unless extended by the general assembly. To extend a state of disaster emergency, the general assembly, prior to the date of automatic termination, must adopt a joint resolution passed by a two-thirds majority of each house. The joint resolution must specify the length of time for which the state of disaster emergency is extended and does not require approval by the governor. If the general assembly has not extended the state of disaster emergency before the date of termination and is not in session as of the date of termination, the governor may call the general assembly into special session to extend the state of disaster emergency. The governor may terminate the state of disaster emergency before the date to which it is extended, and the general assembly may adopt subsequent joint resolutions to further extend the state of disaster emergency if not previously terminated by the governor.(Note: This summary applies to this concurrent resolution as introduced.)
The bill requires the state auditor to conduct an annual audit of the statewide voter registration system. The audit must include at least 20% of the active registered electors in each county, unduplicated over 5 consecutive years. The auditor is required to determine whether the data in the statewide voter registration list can be validated against other official records including death records, property records, and tax records. The secretary of state must reimburse the state for the full cost of the audit from the department of state cash fund.(Note: This summary applies to this bill as introduced.)
The bill requires a road usage equalization fee (equalization fee) to be imposed at the time of annual registration on each plug-in electric motor vehicle that is required to be registered in the state. The fee is set in an amount that is estimated to achieve parity between the aggregate amount of motor vehicle registration fees and motor fuel excise taxes paid per vehicle by owners of plug-in electric motor vehicles and vehicles fueled by gasoline, diesel, or other special fuels and is annually adjusted for inflation. The executive directors of the department of transportation and the department of revenue are required to form a joint working group to develop recommendations as to whether and to what extent the equalization fee should be adjusted to achieve the goal of maintaining parity between plug-in electric motor vehicle owners and owners of motor vehicles that use motor fuel for propulsion with respect to the aggregate amount in motor vehicle registration fees and motor fuel taxes paid. The recommendations must include recommendations as to whether the road equalization fee needs to be adjusted to account for changes to motor fuel excise tax rates or the imposition of other government charges that are calculated on the basis of motor fuel consumption, whether the amount of the fee should be different for personal and commercial vehicles, or whether the amount of the fee should vary based on specified factors. After the joint working group reports to the executive directors, the executive directors or their designees must prepare a written report regarding the recommendations for presentation to the transportation legislation review committee during the 2022 legislative interim. Revenue generated by the fee: Must be credited to the highway users tax fund (HUTF) and distributed pursuant to the existing "second stream" HUTF allocation formula as follows: 60% to the state highway fund; 22% to counties; and 18% to municipalities; and Must be used only for maintenance of existing highways, streets, and roads.(Note: This summary applies to this bill as introduced.)
