BY REPRESENTATIVES Leyba and S. Williams;
also SENATOR Matsunaka.
CONCERNING THE CONSISTENCY OF THE DEFINITION OF THE
TERM "EMPLOYER" UNDER THE "COLORADO EMPLOYMENT
SECURITY ACT" WITH SUCH TERM UNDER THE "FEDERAL UNEMPLOYMENT
TAX ACT".
Be it enacted by the General Assembly of the State
of Colorado:
SECTION 1. 870113
(1) (a), Colorado Revised Statutes, is amended to read:
870113. Employer
definition. (1) "Employer"
means:
(a) (I) Any employing unit which
THAT, after December 31, 1985, AND PRIOR TO JANUARY 1, 1999, had
in employment at least one individual performing services at any
time; except that this paragraph (a) shall not apply to employing
units for which service in employment, as defined in sections
870118 to 870121, is performed.
(II) ANY EMPLOYING UNIT THAT, AFTER DECEMBER
31, 1998:
(A) PAID WAGES OF ONE THOUSAND FIVE HUNDRED
DOLLARS OR MORE DURING ANY CALENDAR QUARTER IN THE CALENDAR YEAR
OR THE PRECEDING CALENDAR YEAR; OR
(B) EMPLOYED AT LEAST ONE INDIVIDUAL IN
EMPLOYMENT FOR SOME PORTION OF THE DAY ON EACH OF TWENTY DAYS
DURING THE CALENDAR YEAR OR DURING THE PRECEDING CALENDAR YEAR,
EACH DAY BEING IN A DIFFERENT CALENDAR WEEK.
(III) AFTER DECEMBER 31, 1998, THIS PARAGRAPH
(a) SHALL NOT APPLY TO EMPLOYING UNITS FOR WHICH SERVICE IN EMPLOYMENT,
AS DEFINED IN SECTIONS 870118 TO 870121,
IS PERFORMED.
(II) (IV) For
purposes of this paragraph (a), employment shall include service
which
THAT would constitute employment but for the fact that such service
is deemed to be performed entirely within another state pursuant
to an arrangement entered into in accordance with section 872110
(3) by the division and an agency charged with the administration
of any other state or federal unemployment compensation law.
(III) (V) For
the purposes of this paragraph (a), if any calendar week includes
both December 31 and January 1, the days of that week up to January
1 shall be deemed one calendar week and the days beginning January
1 another such week.
SECTION 2. Effective date. This act shall take effect at 12:01 a.m. on the day following the expiration of the ninetyday period after final adjournment of the general assembly that is allowed for submitting a referendum petition pursuant to article V, section 1 (3) of the state constitution; except that, if a referendum petition is filed against this act or an item, section, or part of this act within such period, then the act, item, section, or part, if approved by the people, shall take effect on the date of the official declaration of the vote thereon by proclamation of the governor.
____________________________ ____________________________
Charles E. Berry Tom Norton
SPEAKER OF THE HOUSE PRESIDENT OF
OF REPRESENTATIVES THE SENATE
____________________________ ____________________________
Judith M. Rodrigue Patricia K. Dicks
CHIEF CLERK OF THE HOUSE ASSISTANT SECRETARY OF
OF REPRESENTATIVES THE SENATE
APPROVED________________________________________
_________________________________________
Roy Romer
GOVERNOR OF THE STATE
OF COLORADO