h_lg_2017a_2017-03-08t13:31:15z1 Hearing Summary

Date: 03/08/2017

Location: HCR 0107

01:34 PM -- HB17-1203



Representative Lebsock explained that the Colorado Court of Appeals has held that current law does not authorize counties to levy and collect a sales tax on retail marijuana and retail marijuana products in addition to any sales tax imposed by the state and the standard sales tax imposed by the county (special sales tax). Current law is also silent regarding the authority of a statutory municipality to collect a special sales tax on retail marijuana and retail marijuana products. The bill authorizes counties and municipalities to levy, collect, and enforce a special sales tax on retail marijuana and retail marijuana products; except that a county may levy, collect, and enforce a special sales on retail marijuana and retail marijuana product only under certain circumstances.



Representative Lebsock explained that the bill authorizes counties and statutory cities to collect voter-approved special sales taxes on retail marijuana. The bill specifies that a county tax applies to retail marijuana sales in municipalities within the county if there are no municipal special sales taxes on retail marijuana. If municipalities within the county impose a special sales tax, then the county special sales tax only applies to sales in a municipality if the county and the municipality enter into an intergovernmental agreement regarding the county tax. The bill provides statutory authority to the existing voter approved special sales taxes if they comply with provisions in the bill.



01:49 PM -- Kevin Bommer, representing the Colorado Municipal League, testified in favor of the bill and distributed a position paper (Attachment A). He answered questions from the committee regarding double taxation and specialized taxes on a limited product.



17HouseLocal0308AttachA.pdf



01:56 PM -- Jason Hopfer, representing Pueblo County, spoke in favor of the measure. He answered questions from the committee.



02:04 PM -- Commissioner Sal Pace, representing Pueblo County, spoke in favor of the bill. He answered questions from the committee.



02:14 PM -- Kyle Mullica, representing the city of Northglenn, spoke in favor of the bill. He answered questions from the committee regarding licensing and taxation and clarified that the bill will help define the authority of counties.



02:17 PM -- Michael Hyman, representing the city of Aurora, spoke in favor of the measure. He emphasized that the bill is a good solution to a jurisdictional problem and answered questions from the committee.



02:24 PM -- Porter Bennett, representing himself as a student at the University of Colorado, spoke in opposition to the measure. He presented an economic analysis and answered questions from the committee.



02:35 PM -- Eric Bergman, representing Colorado Counties Inc. (CCI), offered a neutral position on the bill. He explained that CCI has not had the opportunity to meet and agree upon an official position.



02:40 PM -- Erin Goff, representing Commerce City, spoke in support of the measure.



02:43 PM -- Peg Ackerman, representing County Sherriffs of Colorado, testified in support of the measure.



02:45 PM -- Shawn Coleman, representing Terrapin Care Station, spoke in favor of the bill.



02:52 PM -- Corey Hoffman, representing the city of Northglenn, spoke in support of the bill.





02:59 PM



Representative Lebsock distributed amendment L.001 (Attachment B).



17HouseLocal0308AttachB.pdf

03:06 PM



Representative Lebsock made closing remarks and answered further questions from the committee.

03:15 PM



The meeting adjourned.