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. SENATE BILL 15-161 BY SENATOR(S) Lambert, Grantham, Steadman, Baumgardner, Crowder, Guzman, Jones, Kefalas, Lundberg, Marble, Martinez Humenik, Neville T., Scheffel, Ulibarri, Woods, Cadman; also REPRESENTATIVE(S) Hamner, Young, Rankin, Arndt, Buckner, Court, Duran, Esgar, Fields, Foote, Kagan, Lontine, Melton, Mitsch Bush, Moreno, Pabon, Pettersen, Rosenthal, Ryden, Salazar, Tyler, Vigil, Williams, Winter, Hullinghorst, Becker K., Ginal. 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, 2014. In Session Laws of Colorado 2014, section 2 of chapter 420, (HB 14-1336), amend Part XIX as follows: Section 2. Appropriation. PART XIX DEPARTMENT OF REVENUE (1) EXECUTIVE DIRECTOR'S OFFICE Personal Services 8,494,537 3,845,760 406,745 a 4,242,032 b 9,038,059 4,389,282 (112.6 FTE) (117.3 FTE) Health, Life, and Dental 8,924,637 3,212,467 5,403,539 a 308,631 b Short-term Disability 153,779 57,926 89,498 a 6,355 b S.B. 04-257 Amortization Equalization Disbursement 2,817,337 1,060,378 1,641,420 a 115,539 b S.B. 06-235 Supplemental Amortization Equalization Disbursement 2,641,254 994,105 1,538,832 a 108,317 b Salary Survey 1,882,386 984,502 897,884 a Merit Pay 640,667 253,483 387,184 a Shift Differential 123,439 3,988 119,451 a Workers' Compensation 932,407 356,425 575,982 a Operating Expenses 2,202,621 1,523,851 678,770 a 2,313,562 1,630,152 683,410 a Postage 2,995,393 2,657,783 337,610 a Legal Services for 39,987 42,687 hours 3,959,113 2,471,288 1,487,825 a 4,226,440 2,560,397 1,666,043 a Administrative Law Judge Services 9,924 9,924 a 10,246 10,246 a Payment to Risk Management and Property Funds 250,807 97,131 153,676 a Vehicle Lease Payments 595,416 158,376 437,040 a 601,119 442,743 a Leased Space 3,776,641 663,360 3,113,281 a Capitol Complex Leased Space 1,666,699 1,100,014 566,685 a Payments to OIT 15,972,332 8,307,043 7,665,289 a 15,995,188 8,329,899 COFRS Modernization 313,372 80,654 232,718 a 340,291 151,912 188,379 a Utilities 143,703 143,703 a 58,496,464 59,474,054 a Of these amounts, $66,271shall be from the Tax Amnesty Cash Fund created in Section 39-21-202 (1), C.R.S., $38,424 shall be from the Highway Users Tax Fund created in Section 43-4-201 (1) (a), C.R.S., and appropriated pursuant to Section 43-4-201 (3) (a) (V), and $25,782,361 $25,926,905 shall be from various sources of cash funds. b Of these amounts, $4,098,827 shall be from departmental indirect cost recoveries or the Indirect Cost Excess Recovery Fund created in Section 24-75-1401 (2), C.R.S., and $682,047 shall be from statewide indirect cost recoveries or the Indirect Cost Excess Recovery Fund created in Section 24-75-1401 (2), C.R.S. (2) INFORMATION TECHNOLOGY DIVISION (A) Systems Support Personal Services 648,376 641,226 7,150 a Operating Expenses 1,365,816 1,290,257 75,559 a 2,014,192 a These amounts 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. 5,682,645 (3) TAXATION BUSINESS GROUP (A) Administration Personal Services 509,645 507,914 1,731 a (5.0 FTE) Operating Expenses 13,100 13,100 CITA Annual Maintenance and Support 5,495,000 3,645,000 1,850,000 b 6,017,745 a This amount shall be transferred from the Taxpayer Service Division, Fuel Tracking System. b This amount shall be from the Marijuana Cash Fund created in Section 12-43.3-501 (1) (a), C.R.S. (B) Taxation and Compliance Division Personal Services 16,808,861 15,620,169 1,034,607 a 154,085 b (236.8 FTE) Operating Expenses 1,064,498 1,038,357 26,141 a Joint Audit Program 131,244 131,244 Mineral Audit Program 890,388 66,000 c 824,388 (I)d (10.2 FTE) 18,894,991 a Of these amounts, $998,192 shall be from the Marijuana Cash Fund created in Section 12-43.3-501 (1) (a), C.R.S., and $62,556 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 6,273,875 6,029,404 244,471 a 6,299,548 6,055,077 (103.1 FTE) (103.6 FTE) Operating Expenses 454,974 451,244 3,730 b 465,045 461,315 Seasonal Tax Processing 296,391 296,391 Document Management 1,917,354 1,877,849 39,505 c 2,947,388 2,907,883 Fuel Tracking System 489,161 489,161 d (1.5 FTE) Indirect Cost Assessment 8,120 8,120 d 9,439,875 10,505,653 a Of this amount, $145,886 shall be from the Marijuana Cash Fund created in Section 12-43.3-501 (1) (a), C.R.S., $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 Fee Administration Cash Fund created in Section 25-17-202 (3) (c), C.R.S. b Of this amount, $3,230 shall be from the Marijuana Cash Fund created in Section 12-43.3-501 (1) (a), C.R.S., and $500 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 various sources of cash funds. d These amounts shall be from the Highway Users Tax Fund 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. (D) Tax Conferee Personal Services 2,663,329 2,663,329 (12.2 FTE) Operating Expenses 61,174 61,174 2,724,503 (E) Special Purpose Cigarette Tax Rebate 8,800,000 8,800,000 (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 6,900,000 6,900,000 (I)c Commercial Vehicle Enterprise Sales Tax Refund 120,524 120,524 d Retail Marijuana Sales Tax Distribution to Local Governments 9,191,790 9,191,790 (I)e 26,327,214 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. 63,404,328 64,470,106 (4) DIVISION OF MOTOR VEHICLES (A) Administration Personal Services 1,453,280 29,761 1,423,519 a 1,500,342 47,062 b (16.9 FTE) (17.8 FTE) Operating Expenses 80,034 1,670 78,364 a 83,424 3,390 b 1,533,314 1,583,766 a Of these amounts, $1,217,865 shall be from the Licensing Services Cash Fund created in Section 42-2-114.5 (1), C.R.S., $102,649 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., $101,089 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., $53,008 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., $14,042 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., and $13,230 shall be from administrative processing fees associated with outstanding judgments and warrants collected pursuant to Section 42-2-118 (3) (c), C.R.S. b These amounts shall be from appropriations in the Department of Corrections. (B) Driver Services Personal Services Services1a 21,190,090 8,831,260 12,211,752 a 147,078 b 21,138,307 12,207,031 a 100,016 b (163.0 FTE) (225.8 FTE) (3.7 FTE) (226.5 FTE) (2.5 FTE) Operating Expenses 3,456,533 1,804,967 1,544,384 a 107,182 b 3,443,440 1,534,681 a 103,792 b Drivers License Documents 4,467,378 4,467,378 c Ignition Interlock Program 1,151,930 1,151,930 d 1,228,705 1,228,705 d (5.0 FTE) (6.9 FTE) Indirect Cost Assessment 1,829,996 1,829,996 e 32,095,927 32,107,826 a Of these amounts, $10,889,715 $10,952,066 shall be from the Licensing Services Cash Fund created in Section 42-2-114.5 (1), C.R.S., $2,401,641 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., $224,083 shall be from administrative processing fees associated with outstanding judgments and warrants collected pursuant to Section 42-2-118 (3) (c), C.R.S., $84,821 shall be from the penalty assessments collected and retained for administrative purposes pursuant to Section 42-1-217 (2), C.R.S., $76,775 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., $73,145 shall be from the Defensive Driving School Fund created in Section 42-1-223 (1), 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 These amounts shall be from appropriations in the Department of Corrections. c Of this amount, $3,684,892 This amount shall be from the Licensing Services Cash Fund created in Section 42-2-114.5 (1), C.R.S. and $782,486 shall be from the Identification Security Fund created in Section 42-1-220 (1), C.R.S. d This amount 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. e Of this amount, $1,777,896 shall be from the Licensing Services Cash Fund created in Section 42-2-114.5 (1), C.R.S., and $52,100 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. (C) Vehicle Services Personal Services 2,501,034 427,157 2,073,877 a (8.0 FTE) (41.2 FTE) Operating Expenses 454,034 27,169 426,865 a License Plate Ordering 5,380,012 5,380,012 b Motorist Insurance Identification Database Program 331,618 331,618 c (1.0 FTE) Emissions Program 1,201,334 1,201,334 d (15.0 FTE) Indirect Cost Assessment 633,529 633,529 e 10,501,561 a Of these amounts, $2,496,768 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., and $3,974 shall be from the Disabled Parking Education and Enforcement Fund created in Section 42-1-226 C.R.S. b This amount shall be from the License Plate Cash Fund created in Section 42-3-301 (1) (b), C.R.S. c This amount shall be from the Motorist Insurance Identification Account Colorado State Titling and Registration Account, a subaccount in the Highway Users Tax Fund, created in Section 42-3-304 (18) (d) (I) Section 42-1-211 (2), C.R.S. d This amount 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. e Of this amount, $442,727 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., $152,913 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., and $37,889 shall be from administrative processing fees associated with outstanding judgments and warrants collected pursuant to Section 42-2-118 (3) (c), C.R.S. 44,130,802 44,193,153 (5) ENFORCEMENT BUSINESS GROUP (A) Administration Personal Services 688,023 19,864 394,013 a 274,146 b (8.0 FTE) Operating Expenses 12,780 369 7,319 a 5,092 b 700,803 a Of these amounts, $214,476 shall be from the Marijuana Cash Fund created in Section 12-43.3-501 (1) (a), C.R.S., $78,129 shall be from the Auto Dealers License Fund created in Section 12-6-123 (1), C.R.S., $72,441 shall be from the Liquor Enforcement Division and State Licensing Authority Cash Fund created in Section 24-35-401, C.R.S., and $36,286 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 shall be transferred from the Limited Gaming Division. (B) Limited Gaming Division Personal Services 6,842,620 6,842,620 (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 417,408 417,408 (I)a 36,234,258 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 2,270,917 141,312 2,129,605 a (26.5 FTE) Operating Expenses 97,919 7,201 90,718 a Indirect Cost Assessment 145,821 145,821 a 2,514,657 a Of these amounts, $1,987,498 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 889,171 889,171 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 72,911 72,911 a 2,583,709 a These amounts shall be from the Racing Cash Fund created in Section 12-60-205 (1), C.R.S. b 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 2,265,482 178,955 2,086,527 a (29.6 FTE) Operating Expenses 101,408 2,470 98,938 a Indirect Cost Assessment 468,889 468,889 a 2,835,779 a Of these amounts, $2,466,883 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., $179,895 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) (b) (II) (A), C.R.S., $6,039 shall be from the Auto Dealers License Fund created in Section 12-6-123 (1), C.R.S., $801 shall be from the Racing Cash Fund created in Section 12-60-205 (1), C.R.S., and $736 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 1,914,521 1,914,521 a (27.2 FTE) Operating Expenses 309,684 309,684 a Indirect Cost Assessment 157,976 157,976 a 2,382,181 a These amounts shall be from the Auto Dealers License Fund created in Section 12-6-123 (1), C.R.S. (G) Marijuana Enforcement Marijuana Enforcement 6,345,951 6,345,951 a 6,622,272 6,622,272 a (55.2 FTE) (58.5 FTE) Indirect Cost Assessment 459,446 459,446 a 6,805,397 7,081,718 a These amounts shall be from the Marijuana Cash Fund created in Section 12-43.3-501 (1) (a), C.R.S. 54,056,784 54,333,105 (6) STATE LOTTERY DIVISION Personal Services 9,085,964 9,085,964 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 586,778 586,778 a 97,747,093 a These amounts shall be from the Lottery Fund created in Section 24-35-210 (1), C.R.S. TOTALS PART XIX (REVENUE)1 $323,518,116 $98,459,137 a $218,700,134 b $5,534,457 $824,388 c $325,900,156 $100,357,961 a $219,183,350 b a Of this amount, $24,891,790 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 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, $36,234,258 contains an (I) notation and $535,705 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 amount contains an (I) notation. FOOTNOTES -- The following statement is referenced to the numbered footnotes throughout Section 2. 1 All Departments except Department of Corrections, Department of Human Services, and Department of Public Safety, Totals -- It is the intent of the General Assembly that when each department applies the 2.5 percent salary survey increase reflected in the salary survey line item appropriations, each employee shall receive a base-building increase up to the range maximum, and that salary survey increase amounts over the range maximum shall not be base-building. 1a Department of Revenue, Division of Motor Vehicles, Driver Services, Personal Services -- The initial fiscal note estimated a total of 66,000 individuals would request an appointment for a S.B. 13-251 document. Continued operations for this program at more than one office are premised on the need to handle the initial surge of applicants. It is the intent of the General Assembly that once the annual appointments made available for individuals who are not lawfully present in the United States falls below 5,000 per year or the total appointments served reaches 60,000, the Division will reduce the offices that provide the service to one location. 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. ____________________________ ____________________________ Bill L. Cadman Dickey Lee Hullinghorst 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