This issue brief provides an overview of the financial assistance available to families needing child care and describes the state's licensing and regulation of child care.
Colorado has a complex framework of laws regulating the manufacture, distribution, sale, and consumption of alcohol in the state. This issue brief outlines Colorado liquor laws; the regulatory structure; government revenue streams; and the role of state and local governments in licensing and enforcement.
In lieu of issuing bonds, or using another form of long-term debt, the state often uses a form of lease-purchase agreement called certificates of participation (COPs) to finance the construction of its new facilities. A certificate refers to an investor's proportionate interest in the state's lease payments. COPs give the state the flexibility to build capital facilities even when funds are not available to pay for projects on a pay-as-you-go basis.
Vaccinations offer protection from common infectious diseases. Colorado law requires every child who is attending school in the state to present an up-to-date certificate of immunization. State law also allows for a student to be exempt from the immunization requirements for medical reasons, religious beliefs, or personal beliefs.
This issue brief provides information on mechanisms used to refund revenue in excess of the state's constitutional spending limit. The legislature determines how the excess revenue is refunded. Over the course of TABOR's history, there have been 21 different refund mechanisms.