Date: 04/28/2015

Final
BILL SUMMARY for SB15-279

SENATE COMMITTEE ON LOCAL GOVERNMENT

Votes: View--> Action Taken:
Refer Senate Bill 15-279 to the Committee of the WPASS



04:23 PM -- SB 15-279

The committee returned from recess. Senator Neville and Senator Jahn, co-prime sponsors, described the provisions of Senate Bill 15-279 concerning the surety requirement for appealing tax bills. Senator Neville also distributed a fact sheet on the bill (Attachment B). The bill specifies that only within a specified number of days after a district court ruling that is adverse to the taxpayer in part or in whole, as opposed to within a specified number of days after the filing of the notice of appeal, may a taxpayer be required by the state or a local government to set aside money as described in current law. Until that time, the bill allows the taxpayer to decide when to set aside money claimed to be owed by the state or a local government.

150428 AttachB.pdf150428 AttachB.pdf

The following persons testified on the bill:

04:30 PM -- John Vecchiarelli, Colorado Department of Revenue, spoke in opposition to the bill and expressed concern that the bill would enable asset exhaustion during tax appeals. He also discussed current law concerning the surety requirement for appealing tax bills.

04:34 PM -- Geoff Wilson, Colorado Municipal League, spoke in opposition to the bill and discussed the importance of sales tax revenue to municipalities. He also expressed concern about the process that developed the legislation.

04:39 PM -- Bruce Fowler, Fairfield and Woods P.C., spoke in support of the bill. He discussed clients he has represented in litigation concerning unpaid taxes and identified financial impacts related to such litigation. He also identified ambiguities in current law concerning sales taxes collection and the tax appeal process.

04:48 PM -- Edward Rothschild, Coalition to Simplify Colorado Sales Tax Collection System, spoke in support of the bill and discussed the challenge of appealing tax bills under current law. He also discussed the objectives of the coalition and identified its members.

04:55 PM -- Judy Vorndran, Certified Public Accountants Association, spoke in support of the bill. She also discussed clients she has represented in tax audits and the cost of appealing disputed tax bills.

05:00 PM -- Cindy Churchill, representing herself, spoke in support of the bill and explained that Mr. Fowler represented her in litigation concerning sales taxes owed by her company. She also discussed sales tax policies in Colorado and other states. Ms. Churchill responded to questions from the committee about her business and her sales tax appeal.

05:10 PM -- Steve Nilson, representing himself, spoke in support of the bill and discussed a sales tax audit of his company and the cost of appealing the tax bill related to the audit.

05:13 PM -- RJ Hicks, GreenCO, Colorado Motor Carriers Association, spoke in support of the bill.

05:20 PM

The chair closed testimony on the bill.

BILL:SB15-279
TIME: 05:22:20 PM
MOVED:Ulibarri
MOTION:Refer Senate Bill 15-279 to the Committee of the Whole. The motion passed on a vote of 6-0.
SECONDED:
VOTE
Crowder
Yes
Donovan
Yes
Kefalas
Yes
Martinez Humenik
Yes
Ulibarri
Yes
Balmer
Excused
Marble
Yes
Final YES: 6 NO: 0 EXC: 1 ABS: 0 FINAL ACTION: PASS




05:22 PM

Senator Marble laid over the remainder of the calendar and explained that the committee will hear these bills at 7:30 AM on Wednesday, April 29.

05:24 PM

The committee adjourned.