Impacts of Senate Bill 17-267 on Special Districts
This memorandum presents the impact of Senate Bill 17-267 on special districts that previously assessed sales taxes on retail marijuana transactions.
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.
The individual income tax is the largest source of General Fund revenue, accounting for 60 percent of General Fund collections in FY 2013-14. This issue brief provides a brief history of Colorado income tax rates, discusses the general process for determining Colorado’s individual income tax,...
In response to natural disasters that have hit Colorado in recent years, the General Assembly has enacted a number of tax breaks aimed at mitigating or relieving the impact of these disasters on taxpayers. Tax breaks can take a number of different forms, such as an income tax deduction,...
In 2000, voters approved Amendment 20, allowing the possession and use of medical marijuana in Colorado. In 2012, voters approved Amendment 64, legalizing marijuana for use by adults aged 21 and older. Sales of retail marijuana for adult use began on January 1, 2014.
This issue brief examines Colorado's fireworks law, including the ability of cities and counties to regulate fireworks.
This issue brief provides information on the relative size of state and local governments, compared with the total state economy. Government expenditures are represented as a percentage of the state's gross domestic product (GDP). In Colorado, stategovernmentexpendituresarebelowthenational...
This document provides a summary of major local government legislation considered by the General Assembly during the 2014 legislative session.
This document provides a summary of major marijuana legislation considered by the General Assembly during the 2014 legislative session.
The attached document provides a summary of major legislation considered by the General Assembly pertaining to taxes and fiscal policy.
This document provides a summary of major legislation pertaining to property and housing considered by the General Assembly during the 2014 legislative session.
This memorandum provides information on intergovernmental transfers of revenue from the state government to Colorado's 64 counties. Data from 2010 show that of $5.0 billion in total county revenue, about $1.3 billion or 25.8 percent came from intergovernmental transfers. The state portion made...
The effective date for bills enacted without a safety clause is August 6, 2025, if the General Assembly adjourns sine die on May 7, 2025 (unless otherwise specified). Details
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