First Regular Session | 75th General Assembly
Colorado General AssemblyThis memorandum presents the impact of Senate Bill 17-267 on special districts that previously assessed sales taxes on retail marijuana transactions.
Final Report to the Colorado General Assembly by Police Officers' and Firefighters' Pension Reform Commission
Colorado's Adult Protective Services (APS) system, first established in 1983, protects at-risk adults who, because of mental or physical ability, are unable to obtain services or otherwise protect their own health, safety, and welfare. In response to greater awareness of at-risk populations,...
Urban renewal provides a set of tools available to local governments to combat slum and blight conditions. This issue brief highlights urban renewal laws and financing in Colorado.
Colorado’s Enterprise Zone Program was created by the General Assembly in 1986. The program provides state income tax credits to business and individuals for investing in economically distressed areas of the state in an effort to encourage economic development. This issue brief describes the...
Tiny houses are increasing in popularity as a housing option across the country. This issue brief provides a general overview of the various legal obstacles sometimes faced by individuals who want to own and live in a tiny house in Colorado. It also provides several examples of local and state...
Table 1 shows the availability of the historic property preservation income tax credit and the cleanroom machinery sales and use tax exemption, each of which is available only when the Legislative Council Staff forecast indicates that General Fund revenue will be sufficient to allow General Fund...
Focus Colorado presents forecasts for the economy and state government revenue through FY 2018-19. Implications of the forecast for the state's General Fund budget and spending limit are described in the report's highlights and executive summary sections. The report is based on current law,...
Economic Outlook for the U.S. and Colorado
The ongoing expansion in the U.S. economy is fueld by consumer contributions.
Senate Bill 16-197, signed into law on June 10, 2016, makes significant changes to laws regulating the retail sale of fermented malt beverages (3.2 percent alcohol by weight beer, commonly known as 3.2 beer), full-strength beer, wine, and spirits for off-premises consumption. This issue brief...
Colorado levies a 2.9 percent sales tax on purchases of most goods and some services. A complementary use tax is levied when sales tax is due but was not collected. This issue brief provides information on the state use tax and its collection.