Date: 03/02/2010

Final
BILL SUMMARY for SB10-142

HOUSE COMMITTEE ON LOCAL GOVERNMENT

Votes: View--> Action Taken:
Moved to refer Senate Bill 10-142 to the CommitteePASS



01:34 PM

The committee chair, Representative Peniston, called the meeting to order.


01:35 PM -- Senate Bill 10-142

Representative Gerou, prime sponsor, presented Senate Bill 10-142, concerning the process of resolving disputes related to sales and use tax paid to a local government. Representative Gerou explained that current law requires a local government to issue a deficiency notice to a taxpayer when sales or use taxes are due. The bill requires any protest to the deficiency notice to be filed with the local government within 30 days after the notice is received. She explained that limiting the protest period to 30 days should resolve sales tax payment disputes in a more timely manner. The Department of Revenue is responsible for holding hearings for deficiency disputes between taxpayers and local governments.


01:36 PM

Larry Hudson, Colorado Association of Commerce and Industry (CACI), testified in support of the bill and talked about current law regarding when a local government determines that a taxpayer owes sales or use taxes and the requirement that the government mail a deficiency notice to the taxpayer by certified mail. Mr. Hudson explained the need to conform the protest period to 30 days for all municipalities to resolve sales tax payment disputes in a consistent time period.


01:39 PM

Geoff Wilson, Colorado Municipal League, testified in support of the bill and explained that bill originated from the CACI tax council during the 2009 interim. Mr. Wilson addressed questions from the committee concerning the current practices used by municipalities to resolve tax payment disputes.
BILL:SB10-142
TIME: 01:42:04 PM
MOVED:Liston
MOTION:Moved to refer Senate Bill 10-142 to the Committee of the Whole. The motion passed on an 11-0 roll call vote.
SECONDED:Acree
VOTE
Acree
Yes
Apuan
Yes
Bradford
Yes
Liston
Yes
Massey
Yes
McKinley
Yes
Priola
Yes
Schafer S.
Yes
Vigil
Yes
Soper
Yes
Peniston
Yes
Final YES: 11 NO: 0 EXC: 0 ABS: 0 FINAL ACTION: PASS



01:43 PM

The committee stood in a brief recess.