NOTE: This bill has been prepared for the signatures 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. HOUSE BILL 14-1246 BY REPRESENTATIVE(S) Duran, May, Gerou, Fields, Labuda, Rosenthal; also SENATOR(S) Steadman, Hodge, Lambert. Concerning a supplemental appropriation to the department of revenue. Be it enacted by the General Assembly of the State of Colorado: SECTION 1. Appropriation to the department of revenue for the fiscal year beginning July 1, 2013. In Session Laws of Colorado 2013, section 2 of chapter 441, (SB 13-230), amend Part XIX as follows: Section 2. Appropriation. PART XIX DEPARTMENT OF REVENUE (1) EXECUTIVE DIRECTOR'S OFFICE Personal Services 5,486,917 1,677,249 66,271 a 3,743,397 b (63.9 FTE) Health, Life, and Dental 8,697,950 3,196,136 5,290,380 c 211,434 b Short-term Disability 124,678 49,027 71,747 c 3,904 b S.B. 04-257 Amortization Equalization Disbursement 2,371,750 925,665 1,371,622 c 74,463 b S.B. 06-235 Supplemental Amortization Equalization Disbursement 2,137,964 832,729 1,238,270 c 66,965 b Salary Survey 1,579,832 593,035 986,797 c Merit Pay 913,775 371,263 542,512 c Shift Differential 35,690 3,743 31,947 c Workers' Compensation 792,798 321,756 471,042 c Operating Expenses 1,166,094 527,569 638,525 c 1,170,094 642,525 c Legal Services for 38,842 hours 3,537,729 2,374,091 1,163,638 c Administrative Law Judge Services 16,777 16,777 c Purchase of Services from Computer Center 13,372,039 8,285,427 5,086,612 c Colorado State Network 3,791,850 539,476 3,252,374 c Management and Administration of OIT 605,439 120,546 484,893 c Payment to Risk Management and Property Funds 217,867 82,739 135,128 c Vehicle Lease Payments 567,407 138,954 428,453 c Leased Space 3,577,145 676,560 2,900,585 c Capitol Complex Leased Space 2,150,284 1,375,688 774,596 c Communication Services Payments 82,173 14,066 68,107 c COFRS Modernization 313,372 80,654 232,718 c Information Technology Security 151,186 71,081 80,105 c Utilities 143,703 143,703 c 51,834,419 51,838,419 a This amount shall be from the Tax Amnesty Cash Fund created in Section 39-21-202 (1), C.R.S. b Of these amounts, $3,616,381 shall be from departmental indirect cost recoveries and $483,782 shall be from statewide indirect cost recoveries. c Of these amounts, $32,915 shall be from the Highway Users Tax Fund exempt created in Section 43-4-201 (1) (a), C.R.S. and appropriated pursuant to Section 43-4-201 (3) (a) (V), C.R.S., $4,000 shall be from the Gambling Payment Intercept Cash Fund created in Section 24-35-605.5 (1), C.R.S, and $25,377,616 shall be from various sources of cash funds. (2) CENTRAL DEPARTMENT OPERATIONS DIVISION Personal Services 4,235,808 3,677,946 89,013 a 468,849 b (80.6 FTE) Seasonal Tax Processing 296,391 296,391 Operating Expenses 1,214,005 1,065,869 148,136 c Postage 2,995,393 2,657,783 337,610 c Document Management 2,051,808 2,012,303 39,505 c 10,793,405 a This amount shall be from the Prepaid Wireless Trust Cash Fund created in Section 29-11-102.5 (3) (e) (I), C.R.S. b Of this amount, $342,151 shall be from departmental indirect cost recoveries and $126,698 shall be from statewide indirect cost recoveries. c Of these amounts, $1,026 shall be from the Highway Users Tax Fund exempt created in Section 43-4-201 (1) (a), C.R.S. and appropriated pursuant to Section 43-4-201 (3) (a) (V), C.R.S., and $524,225 shall be shall be from various sources of cash funds. (3) INFORMATION TECHNOLOGY DIVISION (A) Systems Support Personal Services 147,506 147,506 Operating Expenses 1,444,125 1,368,566 75,559 a 1,591,631 a This amount shall be from various sources of cash funds. (B) Colorado State Titling and Registration System Personal Services 442,688 442,688 a Operating Expenses 2,617,535 2,617,535 a County Office Asset Maintenance 568,230 568,230 a County Office Improvements 40,000 40,000 a 3,668,453 a These amounts shall be from the Colorado State Titling and Registration Account, a subaccount in the Highway Users Tax Fund, created in Section 42-1-211 (2), C.R.S. 5,260,084 (4) TAXATION BUSINESS GROUP (A) Administration Personal Services 493,090 491,419 1,671 a (5.0 FTE) Operating Expenses 13,100 13,100 CITA Annual Maintenance and Support 1,500,000 1,500,000 2,006,190 a This amount shall be for the purpose of division indirect cost recoveries transferred from the Taxpayer Service Division, Fuel Tracking System. (B) Taxation and Compliance Division Personal Services 15,356,819 15,150,644 52,090 a 154,085 b (219.1 FTE) Operating Expenses 1,042,628 1,032,162 10,466 a Joint Audit Program 131,244 131,244 Mineral Audit Program 890,388 66,000 c 824,388 (I)d (10.2 FTE) 17,421,079 a These amounts shall be from the Tobacco Tax Enforcement Cash Fund created in Section 39-28-107 (1) (b), C.R.S. b This amount shall be from the Mineral Audit Program for programmatic indirect cost recoveries. c Of this amount, $65,500 shall be from the State Board of Land Commissioners in the Department of Natural Resources, pursuant to Section 36-1-145 (2) (b), C.R.S., and $500 shall be from the Oil and Gas Conservation Commission in the Department of Natural Resources. d This amount includes $154,085 of programmatic indirect cost recoveries and $670,303 is for direct expenses. This amount is provided for informational purposes only. (C) Taxpayer Service Division Personal Services 4,634,115 4,535,530 98,585 a (75.2 FTE) Operating Expenses 402,510 402,010 500 b Fuel Tracking System 486,594 486,594 c (1.5 FTE) Indirect Cost Assessment 6,626 6,626 d 5,529,845 a Of this amount, $68,993 shall be from the Private Letter Ruling Fund created in Section 24-35-103.5 (6), C.R.S., $21,838 shall be from the Aviation Fund created in Section 43-10-109 (1), C.R.S., and $7,754 shall be from the Waste Tire Administration Cash Fund created in Section 25-17-202 (3) (c), 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 These amounts shall be from the Highway Users Tax Fund, created in Section 43-4-201 (1) (a), C.R.S., appropriated pursuant to Section 43-4-201 (3) (a) (V), C.R.S. d This amount shall be from the Highway Users Tax Fund, created in Section 43-4-201 (1) (a), C.R.S., appropriated pursuant to Section 43-4-201 (3) (a) (V), C.R.S., and shall be for the purpose of indirect cost recoveries. (D) Tax Conferee Personal Services 2,627,732 2,627,732 (12.2 FTE) Operating Expenses 61,174 61,174 2,688,906 (E) Special Purpose Cigarette Tax Rebate 9,300,000 9,300,000 (I)a Amendment 35 Distribution to Local Governments 1,314,900 1,314,900 b Old Age Heat and Fuel and Property Tax Assistance Grant 7,100,000 7,100,000 (I)c Commercial Vehicle Enterprise Sales Tax Refund 120,524 120,524 d Retail Marijuana Sales Tax Distribution to Local Governments 2,909,431 2,909,431 (I)e 17,835,424 20,744,855 a Pursuant to Section 39-22-623 (1) (a) (II) (B), C.R.S., this amount is included in the General Appropriation Bill for informational purposes and shall not be deemed to be an appropriation subject to the limitations of Section 24-75-201.1, C.R.S., or with the limitation on state fiscal year spending imposed by Section 20 of Article X of the State Constitution. b This amount shall be from the Tobacco Tax Cash Fund created in Section 24-22-117 (1) (a), C.R.S., which consists of revenues from additional state cigarette and tobacco taxes imposed pursuant to Section 21 of Article X of the State Constitution. This amount is thus not subject to the limitation on state fiscal year spending imposed by Section 20 of Article X of the State Constitution. c Pursuant to Section 39-31-102 (1), C.R.S., this amount shall be included in the General Appropriation Bill for informational purposes and shall not be deemed to be an appropriation subject to the limitations of Section 24-75-201.1, C.R.S., or with the limitation on state fiscal year spending imposed by Section 20 of Article X of the State Constitution. d This amount shall be from the Commercial Vehicle Enterprise Tax Fund created in Section 42-1-225 (1), C.R.S. e Pursuant to Section 39-28.8-203 (1) (a) (V), C.R.S., this amount is included in the General Appropriation Bill for informational purposes and shall not be deemed to be an appropriation subject to the limitations of Section 24-75-201.1, C.R.S., or with the limitations on state fiscal year spending imposed by Section 20 of Article X of the State Constitution. 45,481,444 48,390,875 (5) DIVISION OF MOTOR VEHICLES (A) Administration Personal Services 900,749 27,216 873,533 a (9.5 FTE) Operating Expenses 52,350 1,582 50,768 a 953,099 a These amounts shall be from the following funds for the purposes of divisional indirect cost recoveries: $596,197 shall be from the Licensing Services Cash Fund created in Section 42-2-114.5 (1), C.R.S., $141,511 shall be from the Driver's License Administrative Revocation Account, a subaccount in the Highway Users Tax Fund, created in Section 42-2-132 (4) (b) (I) (A), C.R.S., $110,769 shall be from the Colorado State Titling and Registration Account, a subaccount in the Highway Users Tax Fund, created in Section 42-1-211 (2), C.R.S., $52,503 shall be from the Department of Revenue Subaccount of the AIR Account in the Highway Users Tax Fund created in Section 42-3-304 (18) (c), C.R.S., $13,036 shall be from administrative processing fees associated with outstanding judgments and warrants collected pursuant to Section 42-2-118 (3) (c), C.R.S., $10,285 shall be from the First Time Drunk Driving Offender Account in the Highway Users Tax Fund created in Section 42-2-132 (4) (b) (II) (A), C.R.S. (B) Driver and Vehicle Services Personal Services 16,398,655 593,398 15,805,257 a (10.0 FTE) (342.7 FTE) Operating Expenses 1,694,660 38,045 1,656,615 a Drivers License Documents 4,314,318 4,314,318 b License Plate Ordering 5,330,116 5,330,116 c Indirect Cost Assessment 2,522,246 2,522,246 d 30,259,995 a These amounts reflect direct program costs from the following sources: $14,222,418 shall be from the Licensing Services Cash Fund created in Section 42-2-114.5 (1), C.R.S., $2,327,668 shall be from the Driver's License Administrative Revocation Account, a subaccount in the Highway Users Tax Fund created in Section 42-2-132 (4) (b) (I) (A), C.R.S., $354,826 shall be from the Colorado State Titling and Registration Account, a subaccount in the Highway Users Tax Fund created in Section 42-1-211 (2), C.R.S., $233,708 shall be from the Defensive Driving School Fund created in Section 42-1-223 (1), C.R.S., $217,183 shall be from administrative processing fees associated with outstanding judgments and warrants collected pursuant to Section 42-2-118 (3) (c), C.R.S., $82,187 shall be from the penalty assessments collected and retained for administrative purposes pursuant to Section 42-1-217 (2), C.R.S., $17,926 shall be from the Disabled Parking Education and Enforcement Fund created in Section 42-1-226 C.R.S., $3,956 shall be from the Auto Dealers License Fund created in Section 12-6-123 (1), C.R.S., and $2,000 shall be from the Persistent Drunk Driver Cash Fund created in Section 42-3-303 (1), C.R.S. b Of this amount, $3,561,141 shall be from the Licensing Services Cash Fund created in Section 42-2-114.5 (1), C.R.S. and $753,177 shall be from the Identification Security Fund created in Section 42-1-220 (1), C.R.S. c This amount shall be from the License Plate Cash Fund created in Section 42-3-301 (1) (b), C.R.S. d This amount reflects indirect costs from the following sources: $1,803,135 shall be from the Licensing Services Cash Fund created in Section 42-2-114.5 (1), C.R.S., $497,155 shall be from the Driver's License Administrative Revocation Account, a subaccount in the Highway Users Tax Fund created in Section 42-2-132 (4) (b) (I) (A), C.R.S., $175,803 shall be from administrative processing fees associated with outstanding judgments and warrants collected pursuant to Section 42-2-118 (3) (c), C.R.S., and $46,153 shall be from the Colorado State Titling and Registration Account created in Section 42-1-211 (2), C.R.S. (C) Vehicle Emissions Personal Services 1,081,868 1,081,868 a (15.0 FTE) Operating Expenses 86,825 86,825 a Indirect Cost Assessment 138,121 138,121 a 1,306,814 a These amounts shall be from the Department of Revenue Subaccount in the AIR Account, a subaccount in the Highway Users Tax Fund created in Section 42-3-304 (18) (c), C.R.S. (D) Titles Personal Services 1,638,996 1,638,996 a (32.2 FTE) Operating Expenses 305,574 305,574 a Indirect Cost Assessment 283,623 283,623 a 2,228,193 a These amounts shall be from the Colorado State Titling and Registration Account, a subaccount in the Highway Users Tax Fund, created in Section 42-1-211 (2), C.R.S. (E) Motorist Insurance Identification Database Program Motorist Insurance Identification Database Program 330,517 330,517 a (1.0 FTE) 330,517 a This amount shall be from the Motorist Insurance Identification Account, a subaccount in the Highway Users Tax Fund, created in Section 42-3-304 (18) (d) (I), C.R.S. (F) Ignition Interlock Program Personal Services 211,931 211,931 a (5.0 FTE) Operating Expenses 934,842 934,842 a Indirect Cost Assessment 27,110 27,110 a 1,173,883 a These amounts shall be from the First Time Drunk Driving Offender Account in the Highway Users Tax Fund created in Section 42-2-132 (4) (b) (II) (A), C.R.S. 36,252,501 (6) ENFORCEMENT BUSINESS GROUP (A) Administration Personal Services 649,536 20,299 355,016 a 274,221 b (8.0 FTE) Operating Expenses 12,780 400 6,985 a 5,395 b 662,316 a These amounts shall be from the following funds for the purpose of divisional indirect cost recoveries: $170,597 shall be from the Medical Marijuana License Cash Fund created in Section 12-43.3-501 (1), C.R.S., $74,912 shall be from the Auto Dealers License Fund created in Section 12-6-123 (1), C.R.S., $69,245 shall be from the Liquor Enforcement Division and State Licensing Authority Cash Fund created in Section 24-35-401, C.R.S., and $47,247 shall be from the Racing Cash Fund created in Section 12-60-205 (1), C.R.S. b These amounts shall be from the Limited Gaming Fund created in Section 12-47.1-701 (1), C.R.S. and transferred from the Limited Gaming Division for the purpose of divisional indirect cost recoveries. (B) Limited Gaming Division62 Personal Services 6,652,800 6,652,800 (I)a (84.4 FTE) Operating Expenses 1,331,739 1,331,739 (I)a Payments to Other State Agencies 3,853,589 3,853,589 (I)a Distribution to Gaming Cities and Counties 23,788,902 23,788,902 (I)a Indirect Cost Assessment 387,245 387,245 (I)a 36,014,275 a These amounts shall be from the Limited Gaming Fund created in Section 12-47.1-701 (1), C.R.S. These moneys are included for informational purposes pursuant to Section 9 (5) (b) (I) of Article XVIII of the State Constitution and Section 12-47.1-701 (1) (b) (I), C.R.S. that specify that the State Treasurer is authorized to pay all ongoing expenses of the Limited Gaming Commission related to the administration of Limited Gaming, and that such payments shall not be conditioned on any appropriation by the General Assembly. (C) Liquor and Tobacco Enforcement Division Personal Services 2,217,909 138,013 2,079,896 a (26.5 FTE) Operating Expenses 97,919 7,201 90,718 a Indirect Cost Assessment 134,412 134,412 a 2,450,240 a Of these amounts, $1,926,380 shall be from the Liquor Enforcement Division and State Licensing Authority Cash Fund created in Section 24-35-401, C.R.S., $350,000 shall be from the Tobacco Education Programs Fund created in Section 24-22-117 (2) (c) (I), C.R.S., which consists of revenues from additional state cigarette and tobacco taxes imposed pursuant to Section 21 of Article X of the State Constitution and thus is not subject to the limitation on state fiscal year spending imposed by Article X, Section 20 of the State Constitution pursuant to Section 21 (4) of Article X of the State Constitution, and $28,646 shall be from the Reduced Cigarette Ignition Propensity Standards and Firefighter Protection Act Enforcement Fund created in Section 24-33.5-1214 (3) (f), C.R.S. (D) Division of Racing Events Personal Services 874,728 874,728 a (7.7 FTE) Operating Expenses 221,627 221,627 a Purses and Breeders Awards 1,400,000 1,400,000 b Indirect Cost Assessment 90,658 90,658 a 2,587,013 a These amounts shall be from the Racing Cash Fund created in Section 12-60-205 (1), C.R.S. c This amount shall be from racing tax revenues deposited into the Horse Breeders' and Owners' Awards and Supplemental Purse Fund created in Section 12-60-704 (1), C.R.S. (E) Hearings Division Personal Services 2,182,046 178,955 2,003,091 a (29.4 FTE) Operating Expenses 101,408 2,470 98,938 a 2,283,454 a Of these amounts, $1,968,908 shall be from the Driver's License Administrative Revocation Account, a subaccount in the Highway Users Tax Fund, created in Section 42-2-132 (4) (b) (I) (A), C.R.S., $127,782 shall be from the First Time Drunk Driving Offender Account, a subaccount in the Highway Users Tax Fund created in Section 42-2-132 (4) (a) (II) (A), C.R.S., $4,593 shall be from the Auto Dealers License Fund created in Section 12-6-123 (1), C.R.S., and $746 shall be from the Liquor Enforcement Division and State Licensing Authority Cash Fund created in Section 24-35-401, C.R.S. (F) Motor Vehicle Dealer Licensing Board Personal Services 1,782,358 1,782,358 a (26.2 FTE) Operating Expenses 119,023 119,023 a Indirect Cost Assessment 151,872 151,872 a 2,053,253 a These amounts shall be from the Auto Dealers License Fund created in Section 12-6-123 (1), C.R.S. (G) Medical Marijuana Enforcement Medical Marijuana Enforcement 5,653,838 5,653,838 a (55.2 FTE) Indirect Cost Assessment 326,839 326,839 a 5,980,677 a This amount shall be from the Medical Marijuana License Cash Fund created in Section 12-43.3-501 (1), C.R.S. 52,031,228 (7) STATE LOTTERY DIVISION Personal Services 8,830,202 8,830,202 a (117.1 FTE) Operating Expenses 1,203,156 1,203,156 a Payments to Other State Agencies 239,410 239,410 a Travel 113,498 113,498 a Marketing and Communications 14,700,000 14,700,000 a Multi-State Lottery Fees 177,433 177,433 a Vendor Fees 12,571,504 12,571,504 a Retailer Compensation 52,241,350 52,241,350 a Ticket Costs 6,578,000 6,578,000 a Research 250,000 250,000 a Indirect Cost Assessment 500,260 500,260 a 97,404,813 a These amounts shall be from the Lottery Fund created in Section 24-35-210 (1), C.R.S. TOTALS PART XIX (REVENUE) $299,057,894 $76,836,412 a $216,328,381 b $5,068,713 $824,388 c $301,971,325 $79,745,843 a $216,332,381 b a Of this amount, $16,400,000 $19,309,431 contains an (I) notation and is included as information for the purpose of complying with the limitation on state fiscal year spending imposed by Section 20 (2) (d) of Article X of the State Constitution. These amounts are continuously appropriated by a permanent statute, 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, $36,014,275 contains an (I) notation and $528,832 is from the Highway Users Tax Fund created in Section 43-4-201 (1) (a), C.R.S. appropriated pursuant to Section 43-4-201 (3) (a) (V), C.R.S. c This amounts contains an (I) notation. FOOTNOTES -- The following statement is referenced to the numbered footnotes throughout Section 2. 62 Department of Revenue, Enforcement Business Group, Limited Gaming Division -- It is the intent of the General Assembly that the Department of Revenue shall not spend more than 5.0 percent of Amendment 50 revenues for administrative expenses of the Limited Gaming Division. SECTION 2. 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. ________________________________________________________ Mark Ferrandino Morgan Carroll 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