NOTE:  This bill has been prepared for the signature of the appropriate legislative
officers and the Governor.  To determine whether the Governor has signed the bill
or taken other action on it, please consult the legislative status sheet, the legislative
      history, or the Session Laws.
      
      
      SENATE BILL 11-223
      
      
      BY SENATOR(S) Hodge, Steadman, Lambert;
      also REPRESENTATIVE(S) Gerou, Acree, Balmer, Barker, Becker,
      Beezley, Bradford, Coram, DelGrosso, Ferrandino, Gardner B., Holbert,
      Joshi, Kerr J., Liston, Looper, Murray, Nikkel, Priola, Ramirez, Scott,
      Sonnenberg, Stephens, Summers, Waller, McNulty.
      
      
      Concerning state sales tax revenues retained by a vendor as
           compensation for expenses incurred by the vendor in the
           collection and remittance of such tax revenues to the
           state, and making an appropriation therefor.
      
      
      Be it enacted by the General Assembly of the State of Colorado:
      
           SECTION 1.  39-26-105 (1), Colorado Revised Statutes, is amended
      BY THE ADDITION OF A NEW PARAGRAPH to read:
      
           39-26-105.  Vendor liable for tax - repeal.
      (1) (g) (I)  Notwithstanding any other provision of this section, the
      amount retained by a vendor to cover the vendor's expense in
      collecting and remitting tax pursuant to this section shall not
      exceed an amount equal to two and twenty-two one-hundredths
      percent of all sales tax reported on any return made on or after
      July 1, 2011, but prior to July 1, 2014.
      
           (II)  This paragraph (g) is repealed, effective December 31,
      2016.
      
           SECTION 2.  The appropriation to the department of revenue for
      the fiscal year beginning July 1, 2010, as enacted in Part XIX (2), (4) (C),
      and the affected totals of section 2 of chapter 453, Session Laws of
      Colorado 2010 (HB 10-1376), as amended by section 1 of Senate Bill
      11-152, are amended to read:
      
           Section 2.  Appropriation.
PART XIX


DEPARTMENT OF REVENUE


















(2) CENTRAL DEPARTMENT OPERATIONS DIVISION











Personal Services
5,165,192


4,766,781



315,606
a
82,805
b





(102.0 FTE)














Seasonal Tax Processing
397,545


397,545











Operating Expenses
1,191,888


1,055,001



136,887
c






Postage
2,902,699


2,639,800



262,899
d







2,972,082


2,709,183











Pueblo Data Entry Center
Payments
1,879,728


1,875,719



4,009
e






Document Imaging and
Storage
394,290


394,290













11,931,342















12,000,725





























a This amount shall be from the following funds for the purpose of indirect cost recoveries: $97,786 shall be from the Highway Users Tax Fund pursuant to Section 43-4-201 (3) (a) (III)
(C), C.R.S.,  $62,970 shall be from the Colorado State Titling and Registration Account, a subaccount of the Highway Users Tax Fund, created in Section 42-1-211 (2), C.R.S., $46,161
shall be from the Licensing Services Cash Fund created in Section 42-2-114.5 (1), C.R.S., $29,873 shall be from the Driver's License Administrative Revocation Account, a subaccount
of the Highway Users Tax Fund, created in Section 42-2-132 (4) (b) (I) (A), C.R.S., $24,648 shall be from the Auto Dealers License Fund created in Section 12-6-123 (1), C.R.S., $18,290
shall be from the Liquor Enforcement Division and State Licensing Authority Cash Fund created in Section 24-35-401, C.R.S., $13,500 shall be from the Department of Revenue
Subaccount of the Automobile Inspection and Readjustment Account of the Highway Users Tax Fund created in Section 42-3-304 (18) (c), C.R.S., $10,190 shall be from the Racing
Cash Fund created in Section 12-60-205 (1), C.R.S., $4,702 shall be from the First Time Drunk Driving Offender Account of the Highway Users Tax Fund created in Section 42-2-132
(4) (b) (II) (A), C.R.S., $3,571 shall be from the Outstanding Judgments and Warrants Account as administered under the provisions of Section 42-2-118 (3) (c), C.R.S., $1,307 shall
be from the Highway Users Tax Fund exempt from the statutory limit pursuant to Section 43-4-201 (3) (a) (V), C.R.S.,  $1,220 shall be from the Penalty Assessment Account as
administered under the provisions of Section 42-1-217 (2), C.R.S., $871 shall be from the Motorist Insurance Identification Account, a subaccount of the Highway Users Tax Fund, created
in Section 42-3-304 (18) (d) (I), C.R.S., $412 shall be from the Aviation Fund created in Section 43-10-109 (1), C.R.S., and $105 shall be from the Waste Tire Recycling Development
Cash Fund created in Section 25-17-202 (3) (a), C.R.S.


b This amount shall be from the Limited Gaming Fund created in Section 12-47.1-701 (1), C.R.S.


c Of this amount, $86,945 shall be from the Identification Security Fund, a subaccount of the Highway Users Tax Fund, created in Section 42-1-220 (1), C.R.S., and $49,942 shall be
from the Outstanding Judgments and Warrants Account as administered under the provisions of Section 42-2-118 (3) (c), C.R.S.


d Of this amount, $13,909 shall be from the Highway Users Tax Fund pursuant to Section 43-4-201 (3) (a) (III) (C), C.R.S., and $248,990 shall be from various sources of cash funds.


e This amount shall be from various sources of cash funds.


















(4) TAXATION BUSINESS GROUP











(C) Taxpayer Service Division













Personal Services
4,638,705


4,548,101



90,604
a






 
(80.4 FTE)














Operating Expenses
402,035


401,535



500
b







461,348


460,848











Fuel Tracking System
485,386






485,386
c














(1.5 FTE)








5,526,126















5,585,439






























a Of this amount,  $70,399 shall be from the Private Letter Ruling Fund created in Section 24-35-103.5 (6), C.R.S., and $20,205 shall be from the Aviation Fund created in Section
43-10-109 (1), C.R.S.


b This amount shall be from the Private Letter Ruling Fund created in Section 24-35-103.5 (6), C.R.S.


c This amount shall be from the Highway Users Tax Fund exempt from the statutory limit pursuant to Section 43-4-201 (3) (a) (V), C.R.S.


















TOTALS PART XIX















(REVENUE)

$716,432,437

$90,145,719
a


$623,308,693
b
$1,494,825

$1,483,200





$716,561,133

$90,274,415
a


























a Of this amount, $19,500,000 is included as information for the purpose of complying with the limitation on state fiscal year spending imposed by Article X, Section 20 of the State
Constitution. These amounts are continuously appropriated by a permanent statute or constitutional provision, and shall not be deemed to be an appropriation subject to the limitations
of Section 24-75-201.1, C.R.S.


b Of this amount, $10,815,405 is from the Highway Users Tax Fund pursuant to Section 43-4-201 (3) (a) (III) (C), C.R.S., and $495,330 is from the Highway Users Tax Fund exempt
from the statutory limit pursuant to Section 43-4-201 (3) (a) (V), C.R.S.

       
            SECTION 3.  Safety clause.  The general assembly hereby finds,
       determines, and declares that this act is necessary for the immediate
       preservation of the public peace, health, and safety.
       
       
       
       
       ____________________________  ____________________________
       Brandon C. Shaffer                     Frank McNulty
       PRESIDENT OF                    SPEAKER OF THE HOUSE
       THE SENATE                        OF REPRESENTATIVES
       
       
       
       
       
       
       ____________________________  ____________________________
       Cindi L. Markwell                     Marilyn Eddins
       SECRETARY OF                CHIEF CLERK OF THE HOUSE
       THE SENATE                        OF REPRESENTATIVES
       
       
       
       
                   APPROVED________________________________________
       
       
       
       
       
                                     _________________________________________
                                     John W. Hickenlooper
                                     GOVERNOR OF THE STATE OF COLORADO