For income tax years commencing on and after January 1, 2019, the bill generally replaces the method for sourcing of sales for purposes of apportioning the income of a taxpayer that has income from the sale of services or from the sale, lease, license, or rental of intangible property in both Colorado and other states from the cost-of-performance test in the case of services and the commercial domicile test in the case of intangible property to a market-based sourcing system. Under this new system, receipts for the sale of services or from the sale, lease, license, or rental of intangible property are apportioned to Colorado based not on where the service is performed, but where the service is delivered. (Note: This summary applies to the reengrossed version of this bill as introduced in the second house.) , Read More
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The bill requires motor vehicle manufacturers to fulfill warranty obligations. A manufacturer must compensate each of its motor vehicle dealers in accordance with a set of standards designed to reflect the current market rate for labor and the profit margin on parts the dealer can expect to obtain. Dealers must submit certain repair orders to the manufacturer as required by the bill to establish compensation rates. The manufacturer may contest the rates charged by the dealer. If the manufacturer does not contest the rates within 15 days, the amounts take effect. If the manufacturer timely contests the rates and the manufacturer and dealer cannot agree on the amount charged, the dealer may obtain a determination by a court. The manufacturer has the burden of proving the rates are inaccurate. The dealer may request a modification of rates from a manufacturer only semiannually. A manufacturer is: Prohibited from lowering the retail labor rate below the rate the manufacturer was paying before the bill takes effect; Prohibited from eliminating flat-rate times for labor or establishing unreasonable flat-rate times for labor; Required to establish reasonable flat-rate times for labor for new models; Required to calculate the retail parts markup percentage from the dealer's wholesale cost for the part; Prohibited from reducing the suggested retail or list price to provide the dealer lower compensation; Prohibited from establishing different part numbers for warranty repairs to pay the dealer lower compensation; Prohibited from attempting to recover the costs of paying the dealer from the dealer using other methods; Prohibited from taking action against the dealer for asserting the dealer's rights under the bill; Prohibited from forcing the dealer to change prices for nonwarranty repairs; Prohibited from requiring a dealer to use any method that is unduly burdensome or time-consuming to account for the retail prices set under the bill; Required to reduce the motor vehicle dealer's cost for a part by the same percentage that the manufacturer reduces the retail cost of a part.(Note: This summary applies to this bill as introduced.) , Read More
The bill creates the law enforcement officers' and firefighters' continuation of benefits board (board) in the department of the treasury. The board is required to review submissions from counties or municipalities offering law enforcement or fire protection service or any special district or county improvement district in the state offering fire protection service (employers) for the continuation of medical and dental benefits for the dependants of any employee who dies in a work-related death and to oversee the payment of such benefits. The board is composed of the state treasurer, the executive director of the department of public safety, and the executive director of the fire and police pension association, or their designees. The bill specifies that any employer may enter into an agreement with the board to make quarterly contributions to the law enforcement officers' and firefighters' continuation of benefits fund (fund), which is created in the bill, on behalf of each person it employs whose duties are directly involved with the provision of law enforcement or fire protection. Only employers that make contributions to the fund are eligible to have the continuation of benefits for the dependants of an employee who died in a work-related death paid from the fund. The board shall determine the amount of the contribution required by each employer and shall determine the method by which each employer shall pay the quarterly contribution to the fund. The bill does not prohibit an employer that chooses not to make contributions to the fund from independently paying for the continuation of benefits for the dependents of any person it employs and who dies in a work-related death. The bill specifies that the dependents of an employee who dies in a work-related death are automatically qualified for the continuation of medical and dental benefits through the employer's medical and dental benefit coverage for 12 months from the end of the month in which the work-related death occurred, so long as the dependents had medical or dental benefits through the employer at the time of the employee's work-related death. The board will pay the cost of providing medical or dental benefits on behalf of the employee's dependents from the fund only if the employer has an agreement with the board to make contributions to the fund. At any time, if an employee dies from a work-related death and the money in the fund is insufficient to cover the costs of continuation of benefits for the dependents of the employee, the bill directs the state treasurer to advance sufficient money from the state treasury to cover such costs and to be repaid by the board on a schedule to be set by the board. (Note: This summary applies to the reengrossed version of this bill as introduced in the second house.) , Read More
The bill makes it unlawful under the 'Mortuary Science Code' for a person to own more than a 10% indirect interest in a funeral establishment or crematory while simultaneously owning interest in a nontransplant tissue bank. The bill requires nontransplant tissue banks to: Register with the director of the division of professions and occupations in the department of regulatory agencies; and Make disclosures, keep records and make them available to interested parties and the director, and maintain a standard of practice. The registration of nontransplant tissue banks sunsets on September 1, 2024. (Note: This summary applies to the reengrossed version of this bill as introduced in the second house.) , Read More
The bill extends the advanced industries export acceleration program that is currently managed by the office of economic development. (Note: This summary applies to the reengrossed version of this bill as introduced in the second house.) Read More
With limited exceptions, current law prohibits a licensing authority from receiving or acting upon a license application under the 'Colorado Liquor Code' for the retail sale of alcohol beverages if the building in which the alcohol beverages will be sold is located within 500 feet of a public or parochial school or a college, university, or seminary. A local government may eliminate or reduce the distance restrictions. The bill applies the same distance restrictions, with the same limited exceptions and authority of a local government to reduce or eliminate the restrictions, to any fermented malt beverage retailer licensed on or after the effective date of the bill under the 'Colorado Beer Code' to sell fermented malt beverages at retail or any fermented malt beverage retailer that applies on or after the effective date of the bill to relocate its licensed premises. (Note: This summary applies to the reengrossed version of this bill as introduced in the second house.) , Read More
Current law requires independent operators of commercial vehicles to have workers' compensation or a private insurance policy that provides similar coverage. The bill changes 'private insurance policy' to 'occupational accident coverage insurance policy' and specifies the requirements for when such a policy may be considered as providing similar coverage. The bill requires the commissioner of insurance to promulgate rules establishing the minimum coverages for benefits under an occupational accident coverage insurance policy. (Note: This summary applies to the reengrossed version of this bill as introduced in the second house.) , Read More
The bill requires each state agency to conduct an analysis of noncompliance with its rules to identify rules with the greatest frequency of noncompliance, rules that generate the greatest amount of fines, how many first-time offenders were given the opportunity to cure a minor violation, and what factors contribute to noncompliance by regulated businesses. The analysis will guide each department on how to improve its education and outreach to regulated businesses on compliance with the department's rules. Each state agency is required to forward that analysis to the department of regulatory agencies, which shall compile and summarize those analyses into one combined analysis of noncompliance to be presented at the department of regulatory agencies' 'State Measurement for Accountable, Responsive, and Transparent (SMART) Government Act' hearing. (Note: This summary applies to the reengrossed version of this bill as introduced in the second house.) , Read More
The bill establishes an exemption from the 'Workers' Compensation Act of Colorado' for an out-of-state employer whose employees are working in Colorado on a temporary basis as long as: The out-of-state employer furnishes coverage under the workers' compensation laws of the state in which the employee is regularly employed, which coverage applies to the employee while working temporarily in Colorado; and The out-of-state employer's home state is contiguous to Colorado, recognizes the exemption, and provides a reciprocal exemption for Colorado employees temporarily working in that state. The home state's workers' compensation laws are the sole remedy for an out-of-state worker who is injured while working temporarily in Colorado. The division of workers' compensation in the department of labor and employment is authorized to enter into an agreement with a contiguous state to carry out the extraterritorial application of the workers' compensation or similar law of the other state. (Note: This summary applies to the reengrossed version of this bill as introduced in the second house.) , Read More