This issue brief provides a summary of the three pieces of federal legislation that were passed in March 2020 in response to the COVID-19, coronavirus, public health emergency.
In Colorado, sales taxes are imposed by the state government, counties, municipalities, and special districts. Overlapping boundaries create 754 unique tax jurisdictions, many with different tax bases, rates, and administrators. This issue brief summarizes information on how local government sales and use taxes are assessed and administered.
In 2013, Colorado eliminated precinct polling places and established voter service and polling centers (VSPCs). This issue brief outlines the services provided at VSPCs, location factors, VSPC hours, and staffing requirements for VSPCs.
This issue brief provides an overview of early literacy education and assessment programs, specifically the provisions of the Colorado Reading to Ensure Academic Development (READ) Act, the assessment of reading skills, and the oversight of local education providers as it pertains to literacy education.
This issue brief provides an overview of Colorado laws related to the retail sale of alcohol, including beer, wine, and spirits, in original sealed containers for off-premises consumption.
This issue brief provides an overview of geothermal energy resources and policies in the United States and Colorado. It concludes with information on recent legislation enacted to promote the use of geothermal energy resources in Colorado.
This issue brief outlines the types of projects and expenses related to IT, the role of the Joint Technology Committee (JTC) in overseeing the approval and implementation of IT budget requests, and recent major IT projects.
This issue brief provides an overview of minors' rights to deny others access to medical records under the Health Portability and Accountability Act of 1996 (HIPAA) and Colorado state law. It also discusses state law pertaining to the ability of minors to consent to medical care.
This issue brief provides an overview of Colorado laws related to the retail sale of alcohol, including beer, wine, and spirits, in original sealed containers for off-premises consumption.
This issue brief provides background on mobile homes and an overview of the Mobile Home Park Act, including recent changes to the law regarding purchasing mobile home parks, evictions, and leases.
This issue brief provides an overview of state and local laws regulating the landlord-tenant relationship, discusses the state and federal agencies that enforce fair housing laws, and lists several resources for landlords and tenants in dispute.
This issue brief provides an overview of state and local laws regulating the landlord-tenant relationship, discusses the state and federal agencies that enforce fair housing laws, and lists several resources for landlords and tenants in dispute.
Three state taxes apply to marijuana, but medical and retail marijuana are taxed differently. Both medical and retail marijuana are subject to the 2.9 percent state sales tax, which is applied to most purchases in the state. Tax revenue collected from the sale of marijuana is deposited in two different funds: the Building Excellent Schools Today (BEST) Fund and the Marijuana Tax Cash Fund (MCTF)
