Rep. Hugh McKean

Current law includes an income tax credit for new business facility employees in enterprise zones for income tax years commencing prior to January 1, 2014. That statute, found in section 39-30-105, repealed on December 31, 2019. The income tax credit was replaced in 2013 with a modified income tax credit found in section 39-30-105.1, for tax years commencing on or after January 1, 2014. When the modified income tax credit was enacted, certain conforming amendments for the eventual repeal of section 39-30-105, were not made. (Note: This summary applies to this bill as enacted.)

The act: Makes corrections to the penalty for a taxpayer's failure to pay the correct amount of sales taxes due or for a taxpayer's failure to account for sales taxes correctly so that the statute reads the way the department of revenue applies the law; Changes the penalty section for use tax collections so that it is the same as for sales tax collections; legislative history makes clear that the legislature has intended these sections to be the same, but over the years bills revising these sections did not successfully align the 2 sections; and Repeals a temporary partial sales tax rate reduction for a new or used commercial truck, truck tractor, tractor, semitrailer, or vehicle used in combination therewith that has a gross vehicle weight rating in excess of 26,000 pounds. While the rate reduction could still be used, it is preempted by a full rate reduction for low-emitting vehicles in another statutory section. Any vehicle that could qualify for the temporary partial rate reduction in a TABOR refund year already qualifies for the full exemption from sales or use tax under the other section, so the partial rate reduction is not used.(Note: This summary applies to this bill as enacted.)

Under the act, no later than the effective date of the disconnection of a particular tract of land from a municipality, any vested property rights affecting the land that have been established by law prior to the date that are possessed by the owner of the tract are expired or relinquished. The act makes any tract of land that has been disconnected from a municipality, whether by means of an ordinance or a court decree, subject to the applicable county's zoning resolution and map and other land development regulations within 90 days after the effective date of the disconnection. The act specifies that any provision of the county's zoning resolution, zoning map, or zoning plan automatically applying a uniform zoning classification to all land that may be disconnected in the future is void and of no effect as to any particular tract of land. The county may institute the procedure specified in the Colorado Revised Statutes in its zoning resolution or zoning plan, or in its other land development regulations to allow the particular tract of land to obtain the necessary land entitlements at any time after the county receives the notice from the municipality regarding enactment of an ordinance disconnecting the tract from the municipality; except that the act prohibits any such zoning resolution, zoning plan, or other land development action from being enacted and made effective until the tract of land has been disconnected from the municipality. During the 90-day period, or such lesser time as is required to satisfy such requirement, the county may elect not to issue any building or occupancy permit for all or any portion of the land area that is the subject of the disconnection application. The act permits a county to commence the procedure specified in its own subdivision regulations to subdivide the tract of land that is the subject of the disconnection application at any time after the disconnection has been completed and the ordinance has been filed with the county clerk and recorder; except that the act prohibits the county from making a final decision approving the subdivision until zoning affecting the particular tract of land has been enacted. In connection with the disconnection process by court decree for statutory cities and statutory towns, respectively, the act requires any disconnected land to be made subject to the applicable county's zoning resolution and map and other land development regulations within 90 days after the effective date of the disconnection. (Note: This summary applies to this bill as enacted.)

Under current law, the fuel tax exemption for nonprofit transit agencies exempts nonprofit transit agencies from the fuel excise tax on liquefied petroleum gas and natural gas used in vehicles for transit purposes. The act repeals this tax exemption. (Note: This summary applies to this bill as enacted.)

Current law authorizes the formation of marijuana financial services cooperatives under the regulation of the state commissioner of financial services. The act implements the recommendations of the department of regulatory agencies' sunset review of marijuana financial services cooperatives by repealing the authorizing law. (Note: This summary applies to this bill as enacted.)

The act: Addresses an inconsistency in statute regarding section 39-21-113 (4), which prohibits the disclosure by the executive director of the department of revenue and his or her agents, clerks, and employees of information obtained during the course of investigations conducted by the department or disclosed in any document, report, or return filed in connection with the collection and payment of tax; various provisions of the section allow for exceptions to the prohibition, but not all of them are listed together and therefore the bill updates the section to reflect all the exceptions to the prohibition; Adds some missed mandatory electronic filing and payment requirements that didn't make it into the correct section of House Bill 19-1256, concerning electronic filing of certain taxes, which broadly authorized the department of revenue to promulgate rules requiring mandatory electronic filing and payment; and Fixes a conflict with regard to the tax threshold above which a taxpayer must remit estimated payments between 2 statutes that jointly impose payment requirements for severance tax on corporations.(Note: This summary applies to this bill as enacted.)

Current law allows a board of county commissioners to transfer money from the county general fund to the county road and bridge fund if the governor declares a disaster emergency in the applicable county. The transfers are allowed for 8 years following the date of the governor's declaration of a disaster in the county. The act clarifies that the 8 years begins the day after the date of the governor's final declaration of an emergency for the disaster, including all extensions to the declaration. (Note: This summary applies to this bill as enacted.)

In 2019, Senate Bill 19-242, concerning the creation of an emergency medical service provider license, was enacted to authorize a certified emergency medical service (EMS) provider to seek licensure if the provider demonstrates to the department of public health and environment that the provider has sufficient educational credentials for licensure. Numerous conforming amendments added references to licensed EMS providers where certified EMS providers were referenced in statute. Also in 2019, Senate Bill 19-065, concerning the creation of a peer health assistance program for emergency medical service providers, was enacted to establish a peer health assistance program for EMS providers. The act amends the statute created in Senate Bill 19-065 by adding references to licensed EMS providers and licensees to align Senate Bill 19-065 with Senate Bill 19-242. (Note: This summary applies to this bill as enacted.)

House Bill 19-1279, concerning the use of perfluoroalkyl and polyfluoroalkyl substances, requires manufacturers of class B firefighting foam that contains intentionally added polyfluoroalkyl substances to notify, in writing, sellers of their products about the state's new regulations of these products "no less than one year prior to the effective date of section 25-5-1303", which is impossible because the notice requirements did not exist prior to the bill's effective date on August 2, 2019. The act addresses this error by modifying the effective date of the required notice to prior to August 2, 2020. (Note: This summary applies to this bill as enacted.)

Under preexisting law, the executive director of the department of revenue was required to notify by first-class mail an alcohol beverage licensee of the license expiration date. The act authorizes the executive director to use any reasonable method to notify a licensee of a license expiration date, but the executive director must promulgate rules governing the notice. The act also authorizes the executive director to set and collect a fee for applications for license or permit renewals for all types of alcohol beverages, including fermented malt beverages. (Note: This summary applies to this bill as enacted.)