NOTE: The governor signed this measure on 5/11/2013.
      
      
      HOUSE BILL 13-1153
      
      
      BY REPRESENTATIVE(S) Tyler, Fischer, Priola, Scott, Young, Fields,
      Ginal, Hullinghorst, Lee, Melton, Williams, Mitsch Bush, Schafer;
      also SENATOR(S) Hudak, Newell.
      
      
      Concerning the authorization of owners of rental special mobile
           machinery to pay specific ownership tax through an
           electronic reporting process, and, in connection therewith,
           making an appropriation.
       
      
      Be it enacted by the General Assembly of the State of Colorado:
      
           SECTION 1.  In Colorado Revised Statutes, 42-3-107, amend (16)
      (c) and (16) (d) as follows:
      
           42-3-107.  Taxable value of classes of property - rate of tax -
      when and where payable - department duties - apportionment of tax
      collections - definitions - rules. (16) (c) (I)  Upon receiving authorization
      under paragraph (b) of this subsection (16), the owner shall collect from the
      user the specific ownership tax in the amount equivalent to two percent of
      the amount of the rental or lease payment.
      
           (II)  No later than the twentieth day of each month, the owner shall
      submit a report, using forms furnished by the department, to the authorized
      agent in each county where the equipment is used, together with the
      remittance of the taxes collected for the use in the county for the preceding
      month. The owner shall simultaneously submit a copy of each report
      shall be submitted simultaneously by the owner to the department. This
      subparagraph (II) does not apply when modified by subparagraph
      (III) of paragraph (d) of this subsection (16).
      
           (d) (I)  Such reports shall be made Except as modified by
      subparagraph (III) of this paragraph (d), the owner shall make the
      report monthly to the department and to the authorized agent in the county
      where the equipment is located with a user, even if no specific ownership
      taxes were collected by the owner in the previous month.
      
           (II)  Failure to make such reports report in a period of sixty days
      shall be is grounds for the termination of such the owner's right to pay the
      specific ownership taxes on the owner's Class F personal property in the
      manner provided under this subsection (16). If the owner fails to remit
      specific ownership taxes received from a renter or lessee during such
      sixty-day period, the authorized agent may proceed to collect such the
      delinquent taxes in the manner authorized in subsection (21) of this section.
      
           (III)  The department shall allow the owner to file the
      report electronically with the department of revenue either by
      electronic transmission or by electronically readable media as
      determined by rule. If the filing is made under this subparagraph
      (III), the owner need not file with the authorized agent. The
      department shall make the information in the report available to
      the authorized agents in the counties where the equipment is
      rented or used. This subparagraph (III) does not relieve the owner
      of the requirement to remit payment of the tax to the county in
      accordance with subparagraph (II) of paragraph (c) of this
      subsection (16).
      
           SECTION 2.  Appropriation. In addition to any other
      appropriation, there is hereby appropriated, out of any moneys in the
      general fund not otherwise appropriated, to the department of revenue, for
      the fiscal year beginning July 1, 2013, the sum of $98,411 and 0.4 FTE, or
      so much thereof as may be necessary, for allocation to the taxation business
      group for personal services and contract programming services related to
      the implementation of this act.
      
           SECTION 3.  Act subject to petition - effective date -
      applicability. (1)  This act takes effect at 12:01 a.m. on the day following
      the expiration of the ninety-day period after final adjournment of the
      general assembly (August 7, 2013, if adjournment sine die is on May 8,
      2013); except that, if a referendum petition is filed pursuant to section 1 (3)
      of article V of the state constitution against this act or an item, section, or
      part of this act within such period, then the act, item, section, or part will
      not take effect unless approved by the people at the general election to be
      held in November 2014 and, in such case, will take effect on the date of the
      official declaration of the vote thereon by the governor.
      
           (2)  This act applies to reports filed on or after January 1, 2014.
      
      
      
      
      ________________________________________________________
      Mark Ferrandino                         John P. Morse
      SPEAKER OF THE HOUSE                     PRESIDENT OF
      OF REPRESENTATIVES                         THE SENATE
      
      
      
      
      
      
      ____________________________  ____________________________
      Marilyn Eddins                      Cindi L. Markwell
      CHIEF CLERK OF THE HOUSE                 SECRETARY OF
      OF REPRESENTATIVES                         THE SENATE
      
      
      
      
                  APPROVED________________________________________
      
      
      
      
      
                                    _________________________________________
                                    John W. Hickenlooper
                                    GOVERNOR OF THE STATE OF COLORADO