Bill Tracker

Sales and Use Tax Simplification Task Force. Under current
law, the executive director of the department of revenue is authorized to
permit taxpayers whose monthly tax collected is less than $300 to make
returns and pay taxes at quarterly intervals. The bill increases that
threshold to $600 for returns that must be filed on and after January 1,
2025.
The bill also imposes thresholds that home rule cities, towns, and
city and counties that collect their own sales and use taxes and do not use
the electronic sales and use tax simplification system administered by the
department of revenue (SUTS) must adhere to in allowing taxpayers to
make returns and pay sales and use taxes. On and after January 1, 2025,
a taxpayer must be permitted to make returns and pay sales and use taxes
as follows:
  • Once a year if the taxpayer annually collects less than
$2,000;
  • Quarterly if the taxpayer annually collects between $2,000
and $25,000; and
  • Monthly if the taxpayer annually collects more than
$25,000.
Additionally, the bill requires all local taxing jurisdictions to begin
using SUTS by July 1, 2025. Local taxing jurisdictions that do not begin
using SUTS by July 1, 2025, will be precluded from participating in the
streamlined process for collecting sales and use tax from retailers that
have a state standard retail license and either do not have a physical
presence within the local taxing jurisdiction or have only incidental
presence.

The bill prohibits a person from advertising a price for a product,
good, or service that does not include all mandatory or nondiscretionary
fees or charges. A violation of this prohibition is a deceptive trade
practice enforceable by the attorney general or a district attorney.

Under current law, a special event permit allows the service of
alcohol beverages during special events. The bill authorizes a special
event permit to be issued to a chamber of commerce and chamber of
commerce members to participate in a special event. Certain types of
business are excluded from participating in the special event. The holder
of a retail establishment permit may serve complimentary alcohol
beverages during the event but must make snacks and sandwiches
available during the event.

The bill prohibits an employer from requiring an employee to
attend meetings, listen to speech, or view communications concerning
religious or political matters.
The bill also prohibits an employer from threatening an employee,
subjecting an employee to discipline, or discharging an employee on
account of the employee's refusal to attend or participate in an
employer-sponsored meeting where the employer communicates religious
or political matters or opinions.
Certain employer communications are exempt from the
prohibition, including communications required by law or that are
necessary for an employee to perform the employee's job duties.
The bill creates a private right of action in district court for
aggrieved persons who prevail in court seeking payment of front pay, lost
wages and compensation, costs, and attorney fees.
Each employer is required to post a notice of the employee rights
outlined in the bill at the employer's workplace.

The bill defines a short-term rental unit as a building that is
designed for use predominantly as a place of residency by a person, a
family, or families, is leased or available to be leased for short-term stays,
and includes the land upon which the building is located. A commercial
short-term rental unit is defined as a short-term rental unit that is not the
owner's primary or secondary residence.
A commercial short-term rental unit is classified as lodging
property, which is a subclass of nonresidential property for purposes of
valuation for assessment. A short-term rental unit that is the owner's
primary or secondary residence will continue to be classified as
residential property.
On or before November 15, 2024, and on or before November 15
of each year thereafter, an owner of a short-term rental unit shall submit
to the assessor of the county in which the property is located an affidavit
signed by the owner, under the penalty of perjury in the second degree,
identifying whether the property will continue to be used as a short-term
rental unit in the following property tax year commencing on January 1,
and if so, whether it will be the owner's primary or secondary residence.
Absent contrary information, the assessor shall use the information in the
affidavit to determine whether the property is a commercial short-term
rental unit. If a commercial short-term rental unit is sold, the new owner
shall submit an affidavit to the county assessor if the property will no
longer be a commercial short-term rental unit for the classification of the
property to change for the subsequent property tax year.

Sections 1 and 2 of the bill eliminate the liquor-licensed drugstore
license, effective January 1, 2025. All active liquor-licensed drugstore
licenses will convert to a fermented malt beverage and wine retailer
license on that date; except that a licensee with a single location may
choose to convert the liquor-licensed drugstore license to a retail liquor
store license. Sections 18 through 29 make conforming amendments to
account for the removal of the liquor-licensed drugstore license.
Sections 3 and 4 require fermented malt beverage and wine
retailers to display alcohol beverages for sale in a single location on the
licensed premises and prohibit fermented malt beverage and wine
retailers from selling alcohol beverages with greater than 14% alcohol by
volume.
Sections 5 and 6 expand on a wholesaler's duty not to discriminate
when selling products to retailers and allows the state licensing authority
to recover the cost of enforcing the anti-discrimination laws from a
person found in violation of the anti-discrimination laws.
Current law limits the amount of alcohol beverages certain
retailers can purchase from retail liquor stores, liquor-licensed drugstores,
and fermented malt beverage and wine retailers. Sections 7 through 17
remove the cap as it applies to retail liquor stores.
For the delivery of alcohol beverages:
  • Section 4 prohibits fermented malt beverage and wine
retailers from delivering alcohol beverages to another
person licensed to sell alcohol beverages; and
  • Section 24 removes the prohibition on a retail liquor store
delivering alcohol beverages to another retail liquor store.
Section 18 allows automated teller machine (ATM) cards
associated with public assistance programs to be used at ATMs in grocery
stores.

Current law authorizes certain businesses licensed to sell alcohol
beverages at retail by the drink to deliver these beverages or to allow the
customer to take these beverages from the licensed premises. This
authorization is scheduled to repeal on July 1, 2025. The bill removes this
repeal, thereby continuing indefinitely the authorization for alcohol
beverage delivery and takeout by specified licensees.

Legislative Oversight Committee Concerning Tax Policy. The
bill establishes that, for property tax years commencing on or after
January 1, 2026, a short-term rental unit, which is an improvement that
is designated and used as a place of residency by a person, family, or
families, but that is also leased for overnight lodging for less than 30
consecutive days in exchange for a monetary payment (short-term stay)
and is not a primary residence, and the land upon which the improvement
is located, may be classified as either residential real property or lodging
property. If, during the previous property tax year, a short-term rental unit
was leased for short-term stays for more than 90 days, then it is classified
as lodging property. Otherwise, it is classified as residential real property.
Actual value for a short-term rental unit that is classified as lodging
property is to be determined solely by application of the market approach
to appraisal.
The bill also specifies, with an exception for a property that
qualifies as a bed and breakfast, that a building designed for use
predominantly as a place of residency by a person, a family, or families
but that is actually used, or available for use, to provide short-term stays
only is a hotel and motel.
For purposes of applying the classification of either residential or
lodging to a short-term rental unit, annually, the assessor is required to
send notice to owners of short-term rental units of the number of days
during the prior property tax year that the assessor has determined the
property was leased for short-term stays. An owner must sign and return
the notice and, if the owner disputes the number of days the property was
leased for short-term stays, the owner must provide evidence
demonstrating a different number of days the property was leased for
short-term stays.
Additionally, the property tax administrator is required to establish
and administer a pilot program to develop a statewide database and
uniform reporting system to track short-term rental units.

Opioid and Other Substance Use Disorders Study Committee.
Section 1 of the bill implements a voluntary designation process for
recovery-friendly workplaces.
Section 2 allows a school district to include in the annual pupil
count a student who has transferred to a recovery high school before the
pupil count date.
Section 3 allows a recovery community organization that receives
a grant through the recovery support services grant program to use the
money to provide guidance to individuals on the many pathways for
recovery.
Section 4 declares that recovery residences, sober living facilities,
and sober homes are a residential use of land for zoning purposes.
Sections 5 and 6 place restrictions on where liquor-licensed
drugstores and fermented malt beverage and wine retailers may display
alcohol beverages on the stores' licensed premises.

The bill creates the agricultural workforce mental health and
suicide prevention program (program) in the department of agriculture
(department). The purpose of the program is to address the challenges
facing agricultural workers and to provide agricultural workers mental
health support, suicide prevention services, and crisis management
services.
As part of the program, the department shall:
  • Create a public awareness campaign to promote suicide
prevention among agricultural workers;
  • Contract with a nationally recognized nonprofit
organization to offer a free and confidential crisis support
hotline for agricultural workers;
  • Develop a mental wellness plan for agricultural workers
who are affected by a natural disaster and its financial and
industry-related repercussions;
  • Coordinate suicide prevention and crisis management
services with state agencies, including the department of
human services and the behavioral health administration;
  • Collaborate with the behavioral health administration to
ensure callers to the 988 crisis hotline and callers to the
crisis support hotline are served; and
  • Collect data on the program and recommend legislative
changes as necessary.
The bill requires the department to submit a report summarizing
the data collected on the program and recommendations on or before
September 1, 2025, and September 1 every other year thereafter, to the
house of representatives agriculture, water, and natural resources
committee and the senate agriculture and natural resources committee, or
their successor committees.

The bill creates a tax incentive program to be administered by the
department of agriculture and the department of revenue to encourage
local food and beverage retailers to purchase agricultural commodities
from local producers practicing regenerative agriculture. For income tax
years commencing on or after January 1, 2024, but before January 1,
2029, qualifying retailers that purchase produce and animal products from
qualifying local producers are allowed an income tax credit in an amount
equal to 25% of the total amount paid for all such purchases by the
qualifying retailer in the income tax year in accordance with the
requirements and limitations set forth in section 2 of the bill.
Section 3 makes a conforming amendment to allow the exchange
between the department of agriculture and the department of revenue of
otherwise confidential tax information pertinent to an income tax credit
claim allowed pursuant to section 2.

The bill creates the Colorado alcohol impact and recovery
enterprise (enterprise) in the department of revenue to:
  • Collect a fee from manufacturers and wholesalers that
distribute alcohol within Colorado; and
  • Use the fee for alcohol and related substance use disorder
prevention, early intervention, treatment, harm reduction,
and recovery services and programs in communities
throughout the state.
The bill exempts small manufacturers and wholesale distributors
of alcohol based on production and distribution level amounts for which
a manufacturer or distributor may pay reduced tax or claim an exemption
under federal law.
The bill also:
  • Creates the alcohol impact enterprise board and specifies
membership and duties of the board; and
  • Requires the state auditor to conduct an audit of the
enterprise in the 2030-31 state fiscal year and every fourth
state fiscal year thereafter.
The bill also exempts the enterprise from the prohibition on an
enterprise receiving more than $100,000,000 in revenue in fees in the
enterprise's first 5 fiscal years without first receiving voter approval.

In current law, both a lodging facility and an entertainment facility
are licensed as a lodging and entertainment facility licensee. Sections 1,
3, 6, 8, 17, 24, 27, 28, 29, 30, 31, 33, and 34 of the bill convert the
licenses of lodging facilities to lodging facility licenses, convert the
licenses of entertainment facilities to entertainment facility licenses, and
make necessary conforming amendments.
Sections 3, 9, and 30 allow a brewery, a limited winery, and a
distillery to manufacture alcohol beverages at up to 2 noncontiguous
locations and set an annual fee for such operations.
Current law limits the amount of alcohol beverages certain
retailers can purchase from retail liquor stores, liquor-licensed drugstores,
and fermented malt beverage and wine retailers to $2,000 each year.
Sections 15 through 23, 26, and 27 increase the cap to $7,000 and allow
for an annual inflation adjustment of the cap.
Section 2 requires the state licensing authority to study the
feasibility of adopting an online application and renewal system.
Section 3:
  • Gives a local licensing authority the ability to delegate
licensing authority to the state licensing authority when a
retail business is located on state-owned property;
  • Allows an off-premises retailer to conduct tastings;
  • Allows tastings for all authorized retailers to begin at 10
a.m. instead of 11 a.m.; and
  • Allows retail liquor stores to hold educational classes.
Under current law, liquor licenses are valid for a one-year period.
Sections 4 and 32 will allow certain qualifying licensees to apply for a
2-year license.
Section 5 updates gendered language, changing husband and
wife to spouses or partners in a civil union.
Section 7 removes the requirement that a local licensing authority
schedule a public hearing on an application for a new retail liquor license.
Section 9 allows a distiller that operates a sales room to purchase
and use common alcohol modifiers to mix with its spirituous liquors to
produce cocktails.
Section 10 changes the notice requirement for a festival permittee
to hold multiple festivals from 30 business days to 30 calendar days
before each festival.
Sections 11 and 12 allow wholesalers of vinous or spirituous
liquors to obtain an importer's license. Section 12 also allows wholesalers
to hold trade show events.
Section 13 allows a retail liquor store going out of business to sell
its inventory to another retail liquor store.
Section 14 specifies that a liquor-licensed drugstore's use of an
electronic funds transfer is not an extension of credit.
Section 21 allows an arts licensee to place limited advertising of
the availability of alcohol beverages for sale on the licensed premises
while an artistic or cultural production or performance is taking place.
Section 25 increases the time to process a retail establishment
permit from 15 to 30 days.
Section 29 creates an alcohol beverage shipper license and permit
for wine direct shipping deliveries.
Section 29 establishes a catering license to allow a catering
company to sell alcohol beverages at a location that is not otherwise
licensed to sell or serve alcohol beverages.
Section 30 allows the state licensing authority to charge an
investigative fee to recover the cost of certain investigations.
Section 33:
  • Allows alcohol beverage sales on Christmas; and
  • Prohibits the sale of controlled substances on premises
licensed to sell alcohol beverages.