Bill 3 - 10-0194_02
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- Words: 2,554
- Pages: 9
Second Regular Session Sixty-seventh General Assembly
DRAFT 10.15.09
STATE OF COLORADO
BILL 3 INTERIM COMMITTEE BILL
LLS NO. 10-0194.02 Esther van Mourik
Transportation Legislation Review Committee
.@House1 Committees
@House2 Committees
SHORT TITLE: "Local Sales Tax Due Before Veh Regis"
A BILL FOR AN ACT 101
C ONCERNING THE REGISTRATION AND TITLING OF A VEHICLE WHEN
102
LOCAL SALES OR USE TAX DUE ON THE SALE OF THE VEHICLE
103
HAS NOT BEEN PAID .
Bill Summary (Note: This summary applies to this bill as introduced and does not necessarily reflect any amendments that may be subsequently adopted.) Transportation Legislation Review Committee. Current law specifies that a motor or other vehicle may not be registered or have a certificate of title issued for the vehicle by the department of revenue (department) or its authorized agent until all sales or use tax is paid. The bill would permit a vehicle to be registered and titled if there is still local sales or use tax due in an amount equal to or less than $25. The bill Shading denotes HOUSE amendment. Double underlining denotes SENATE amendment. Capital letters indicate new material to be added to existing statute. Dashes through the words indicate deletions from existing statute.
DRAFT 10.15.09 grants the department or its authorized agent discretion in collecting such local sales or use tax. The bill also requires a licensed auto dealer to notify the purchaser in its sale documents that the department or its authorized agent shall collect any state sales or use tax due and any local sales or use tax due in excess of $25, and may collect any local sales or use tax due in an amount equal to or less than $25, at the time of application for registration and certificate of title. Section 1 of the bill makes these described changes to the sales tax collection laws, and section 2 of the bill makes these described changes to the use tax collection laws.
1 2 3
Be it enacted by the General Assembly of the State of Colorado: SECTION 1. 39-26-113 (1) and (2), Colorado Revised Statutes, are amended to read:
4
39-26-113. Collection of sales tax - motor vehicles - exemption.
5
(1) (a) No registration shall be made of a motor or other vehicle for
6
which registration is required and No certificate of title shall be issued for
7
such vehicle or for a mobile home by the department of revenue or its
8
authorized agent until any SALES tax due on the sale and purchase of such
9
vehicle MOBILE HOME pursuant to section 29-2-106, C.R.S., or section
10
39-26-106 or imposed by AN ordinance, RESOLUTION, OR PROPOSAL of
11
any home rule city MUNICIPALITY, CITY AND COUNTY, OR COUNTY has
12
been paid.
13
(b) (I) (A) N O REGISTRATION SHALL BE MADE OF A MOTOR OR
14
OTHER VEHICLE FOR WHICH REGISTRATION IS REQUIRED AND NO
15
CERTIFICATE OF TITLE SHALL BE ISSUED FOR SUCH VEHICLE BY THE
16
DEPARTMENT OF REVENUE OR ITS AUTHORIZED AGENT UNTIL ANY STATE
17
SALES TAX DUE ON THE SALE AND PURCHASE OF SUCH VEHICLE PURSUANT
18
TO SECTION 39-26-106 HAS BEEN PAID AND UNTIL THE AGGREGATE OF ANY
19
LOCAL SALES TAX DUE IN EXCESS OF TWENTY- FIVE DOLLARS ON THE SALE
20
AND PURCHASE OF SUCH VEHICLE IMPOSED PURSUANT TO SECTION
-2-
DRAFT
DRAFT 10.15.09 1
29-2-106, C.R.S., OR BY AN ORDINANCE, RESOLUTION, OR PROPOSAL OF
2
ANY HOME RULE MUNICIPALITY, CITY AND COUNTY, OR COUNTY HAS BEEN
3
PAID.
4
COLLECT ANY STATE SALES TAX DUE ON THE SALE AND PURCHASE OF SUCH
5
VEHICLE PURSUANT TO SECTION 39-26-106 AND THE AGGREGATE OF ANY
6
LOCAL SALES TAX DUE IN EXCESS OF TWENTY- FIVE DOLLARS ON THE SALE
7
AND PURCHASE OF SUCH VEHICLE PURSUANT TO SECTION 29-2-106, C.R.S.,
8
OR IMPOSED BY AN ORDINANCE, RESOLUTION, OR PROPOSAL OF ANY HOME
9
RULE MUNICIPALITY, CITY AND COUNTY, OR COUNTY AS SPECIFIED IN
10 11
T HE DEPARTMENT OF REVENUE OR ITS AUTHORIZED AGENT SHALL
PARAGRAPH (b) OF SUBSECTION (2) OF THIS SECTION.
(B)
R EGISTRATION SHALL BE MADE OF A MOTOR OR OTHER
12
VEHICLE FOR WHICH REGISTRATION IS REQUIRED AND A CERTIFICATE OF
13
TITLE SHALL BE ISSUED FOR SUCH VEHICLE BY THE DEPARTMENT OF
14
REVENUE OR ITS AUTHORIZED AGENT WHEN ANY STATE SALES TAX DUE ON
15
THE SALE AND PURCHASE OF SUCH VEHICLE PURSUANT TO SECTION
16
39-26-106 HAS BEEN PAID OR COLLECTED AS SPECIFIED IN PARAGRAPH (b)
17
OF SUBSECTION (2) OF THIS SECTION AND WHEN THE AGGREGATE OF ANY
18
LOCAL SALES TAX DUE ON THE SALE AND PURCHASE OF SUCH VEHICLE
19
PURSUANT TO SECTION 29-2-106, C.R.S., OR IMPOSED BY AN ORDINANCE,
20
RESOLUTION, OR PROPOSAL OF ANY HOME RULE MUNICIPALITY, CITY AND
21
COUNTY , OR COUNTY IS AN AMOUNT EQUAL TO OR LESS THAN
22
TWENTY- FIVE DOLLARS.
23
AUTHORIZED AGENT SHALL HAVE THE DISCRETION TO COLLECT THE
24
AGGREGATE OF ANY APPLICABLE LOCAL SALES TAX DUE ON THE SALE AND
25
PURCHASE OF A VEHICLE PURSUANT TO SECTION
26
IMPOSED BY AN ORDINANCE, RESOLUTION, OR PROPOSAL OF ANY HOME
27
RULE MUNICIPALITY, CITY AND COUNTY, OR COUNTY IN AN AMOUNT
T HE DEPARTMENT OF REVENUE OR ITS
-3-
29-2-106, C.R.S., OR
DRAFT
DRAFT 10.15.09 1
EQUAL TO OR LESS THAN TWENTY- FIVE DOLLARS FROM THE APPLICANT
2
FOR REGISTRATION AND CERTIFICATE OF TITLE .
3
(II) A LICENSED MOTOR VEHICLE DEALER THAT COLLECTS AND
4
REMITS SALES TAX TO THE DEPARTMENT OF REVENUE FOR ANY SALE OF A
5
MOTOR OR OTHER VEHICLE SHALL NOTIFY THE PURCHASER IN ITS SALE
6
DOCUMENTS THAT THE DEPARTMENT OF REVENUE OR ITS AUTHORIZED
7
AGENT:
8 9 10
(A) S HALL COLLECT ANY STATE SALES TAX DUE ON THE SALE AND PURCHASE OF SUCH VEHICLE PURSUANT TO SECTION
39-26-106 AT THE
TIME OF APPLICATION FOR REGISTRATION AND CERTIFICATE OF TITLE ;
11
(B) S HALL COLLECT THE AGGREGATE OF ANY LOCAL SALES TAX
12
DUE IN EXCESS OF TWENTY-FIVE DOLLARS ON THE SALE AND PURCHASE OF
13
SUCH VEHICLE PURSUANT TO SECTION
14
AN ORDINANCE, RESOLUTION, OR PROPOSAL OF ANY HOME RULE
15
MUNICIPALITY, CITY AND COUNTY, OR COUNTY, AT THE TIME OF
16
APPLICATION FOR REGISTRATION AND CERTIFICATE OF TITLE ; AND
29-2-106, C.R.S., OR IMPOSED BY
17
(C) M AY COLLECT THE AGGREGATE OF ANY LOCAL SALES TAX DUE
18
IN AN AMOUNT EQUAL TO OR LESS THAN TWENTY- FIVE DOLLARS ON THE
19
SALE AND PURCHASE OF SUCH VEHICLE PURSUANT TO SECTION 29-2-106,
20
C.R.S., OR IMPOSED BY AN ORDINANCE, RESOLUTION, OR PROPOSAL OF
21
ANY HOME RULE MUNICIPALITY, CITY AND COUNTY, OR COUNTY, AT THE
22
TIME OF APPLICATION FOR REGISTRATION AND CERTIFICATE OF TITLE .
23
(2) (a) If an applicant for registration and certificate of title for
24
any motor or other vehicle or for a certificate of title for a mobile home
25
fails to show payment of the sales taxes TAX applicable to the sale and
26
purchase thereof by means of proper receipts therefor, the department of
27
revenue or its authorized agent shall collect all such applicable taxes at
-4-
DRAFT
DRAFT 10.15.09 1
the time such application is made.
2
(b) (I) IF AN APPLICANT FOR REGISTRATION AND CERTIFICATE OF
3
TITLE FOR ANY MOTOR OR OTHER VEHICLE FAILS TO SHOW PAYMENT OF
4
ANY STATE SALES TAX DUE PURSUANT TO SECTION 39-26-106 APPLICABLE
5
TO THE SALE AND PURCHASE THEREOF BY MEANS OF PROPER RECEIPTS
6
THEREFOR, THE DEPARTMENT OF REVENUE OR ITS AUTHORIZED AGENT
7
SHALL COLLECT ALL SUCH APPLICABLE TAXES AT THE TIME SUCH
8
APPLICATION IS MADE.
9
(II) IF AN APPLICANT FOR REGISTRATION AND CERTIFICATE OF
10
TITLE FOR ANY MOTOR OR OTHER VEHICLE FAILS TO SHOW PAYMENT OF
11
THE AGGREGATE OF ANY LOCAL SALES TAX DUE PURSUANT SECTION
12
29-2-106, C.R.S., OR IMPOSED BY AN ORDINANCE, RESOLUTION, OR
13
PROPOSAL OF ANY HOME RULE MUNICIPALITY, CITY AND COUNTY , OR
14
COUNTY IN EXCESS OF TWENTY- FIVE DOLLARS APPLICABLE TO THE SALE
15
AND PURCHASE THEREOF BY MEANS OF PROPER RECEIPTS THEREFOR, THE
16
DEPARTMENT OF REVENUE OR ITS AUTHORIZED AGENT SHALL COLLECT ALL
17
SUCH APPLICABLE TAXES IN EXCESS OF TWENTY- FIVE DOLLARS AND MAY
18
COLLECT ANY SUCH APPLICABLE TAXES IN AN AMOUNT LESS THAN OR
19
EQUAL TO TWENTY- FIVE DOLLARS.
20 21
SECTION 2. 39-26-208 (1) and (2), Colorado Revised Statutes, are amended to read:
22
39-26-208. Collection of use tax - motor vehicles. (1) (a) No
23
registration shall be made of a motor or other vehicle for which
24
registration is required and No certificate of title shall be issued for such
25
vehicle or for a mobile home by the department of revenue or its
26
authorized agent until any USE tax due upon ON the storage, use, or
27
consumption thereof pursuant to section 39-26-202 OR 29-2-109, C.R.S.,
-5-
DRAFT
DRAFT 10.15.09 1
or imposed by AN ordinance, RESOLUTION, OR PROPOSAL of any HOME
2
RULE
3
been paid.
municipality, CITY AND COUNTY, or resolution of any county has
4
(b) (I) (A) N O REGISTRATION SHALL BE MADE OF A MOTOR OR
5
OTHER VEHICLE FOR WHICH REGISTRATION IS REQUIRED AND NO
6
CERTIFICATE OF TITLE SHALL BE ISSUED FOR SUCH VEHICLE BY THE
7
DEPARTMENT OF REVENUE OR ITS AUTHORIZED AGENT UNTIL ANY STATE
8
USE TAX DUE ON THE STORAGE, USE, OR CONSUMPTION OF SUCH VEHICLE
9
PURSUANT TO SECTION 39-26-202 HAS BEEN PAID AND THE AGGREGATE OF
10
ANY LOCAL USE TAX DUE IN EXCESS OF TWENTY- FIVE DOLLARS ON THE
11
STORAGE, USE, OR CONSUMPTION OF SUCH VEHICLE IMPOSED PURSUANT TO
12
SECTION
13
PROPOSAL OF ANY HOME RULE MUNICIPALITY, CITY AND COUNTY , OR
14
COUNTY HAS BEEN PAID.
15
AUTHORIZED AGENT SHALL COLLECT ANY STATE USE TAX DUE ON THE
16
STORAGE, USE, OR CONSUMPTION OF A MOTOR OR OTHER VEHICLE
17
PURSUANT TO SECTION
18
USE TAX DUE IN EXCESS OF TWENTY- FIVE DOLLARS ON THE STORAGE, USE,
19
OR CONSUMPTION OF A MOTOR OR OTHER VEHICLE IMPOSED PURSUANT TO
20
SECTION
21
PROPOSAL OF ANY HOME RULE MUNICIPALITY, CITY AND COUNTY, OR
22
COUNTY AS SPECIFIED IN PARAGRAPH
23
SECTION.
24
29-2-109, C.R.S., OR BY AN ORDINANCE, RESOLUTION, OR
T HE DEPARTMENT OF REVENUE OR ITS
39-26-202 AND THE AGGREGATE OF ANY LOCAL
29-2-109, C.R.S., OR BY AN ORDINANCE, RESOLUTION, OR
(B)
(b) OF SUBSECTION (2) OF THIS
R EGISTRATION SHALL BE MADE OF A MOTOR OR OTHER
25
VEHICLE FOR WHICH REGISTRATION IS REQUIRED AND A CERTIFICATE OF
26
TITLE SHALL BE ISSUED FOR SUCH VEHICLE BY THE DEPARTMENT OF
27
REVENUE OR ITS AUTHORIZED AGENT WHEN ANY STATE USE TAX DUE ON
-6-
DRAFT
DRAFT 10.15.09 1
THE STORAGE, USE, OR CONSUMPTION OF SUCH VEHICLE PURSUANT TO
2
SECTION
3
PARAGRAPH
4
AGGREGATE OF ANY LOCAL USE TAX DUE ON THE STORAGE, USE, OR
5
CONSUMPTION OF SUCH VEHICLE PURSUANT TO SECTION 29-2-109, C.R.S.,
6
OR IMPOSED BY AN ORDINANCE, RESOLUTION, OR PROPOSAL OF ANY HOME
7
RULE MUNICIPALITY, CITY AND COUNTY, OR COUNTY IS AN AMOUNT EQUAL
8
TO OR LESS THAN TWENTY- FIVE DOLLARS. T HE DEPARTMENT OF REVENUE
9
OR ITS AUTHORIZED AGENT SHALL HAVE THE DISCRETION TO COLLECT THE
10
AGGREGATE OF ANY APPLICABLE LOCAL USE TAX DUE ON THE STORAGE,
11
USE, OR CONSUMPTION OF SUCH VEHICLE PURSUANT TO SECTION 29-2-109,
12
C.R.S., OR IMPOSED BY AN ORDINANCE, RESOLUTION, OR PROPOSAL OF
13
ANY HOME RULE MUNICIPALITY, CITY AND COUNTY, OR COUNTY IN AN
14
AMOUNT EQUAL TO OR LESS THAN TWENTY-FIVE DOLLARS FROM THE
15
APPLICANT FOR REGISTRATION AND CERTIFICATE OF TITLE .
39-26-202 HAS BEEN PAID OR COLLECTED AS SPECIFIED IN (b) OF SUBSECTION (2) OF THIS SECTION AND WHEN THE
16
(II) A LICENSED MOTOR VEHICLE DEALER THAT COLLECTS AND
17
REMITS USE TAX TO THE DEPARTMENT OF REVENUE FOR THE STORAGE,
18
USE, OR CONSUMPTION OF A MOTOR OR OTHER VEHICLE SHALL NOTIFY THE
19
PURCHASER IN ITS SALE DOCUMENTS THAT THE DEPARTMENT OF REVENUE
20
OR ITS AUTHORIZED AGENT:
21
(A) S HALL COLLECT ANY STATE USE TAX DUE ON THE STORAGE,
22
USE, OR CONSUMPTION OF SUCH VEHICLE PURSUANT TO SECTION
23
39-26-202 AT THE TIME OF APPLICATION FOR REGISTRATION AND
24
CERTIFICATE OF TITLE ;
25
(B) S HALL COLLECT THE AGGREGATE OF ANY LOCAL USE TAX DUE
26
IN EXCESS OF TWENTY- FIVE DOLLARS ON THE STORAGE, USE, OR
27
CONSUMPTION OF SUCH VEHICLE PURSUANT TO SECTION 29-2-109, C.R.S.,
-7-
DRAFT
DRAFT 10.15.09 1
OR IMPOSED BY AN ORDINANCE, RESOLUTION, OR PROPOSAL OF ANY HOME
2
RULE MUNICIPALITY, CITY AND COUNTY, OR COUNTY, AT THE TIME OF
3
APPLICATION FOR REGISTRATION AND CERTIFICATE OF TITLE ; AND
4
(C) M AY COLLECT THE AGGREGATE OF ANY LOCAL USE TAX DUE
5
IN AN AMOUNT EQUAL TO OR LESS THAN TWENTY- FIVE DOLLARS ON THE
6
STORAGE, USE, OR CONSUMPTION OF SUCH VEHICLE PURSUANT TO SECTION
7
29-2-109, C.R.S., OR IMPOSED BY AN ORDINANCE, RESOLUTION, OR
8
PROPOSAL OF ANY HOME RULE MUNICIPALITY, CITY AND COUNTY, OR
9
COUNTY, AT THE TIME OF APPLICATION FOR REGISTRATION AND
10
CERTIFICATE OF TITLE .
11
(2) (a) If an applicant for registration and certificate of title for
12
any motor or other vehicle or for a certificate of title for a mobile home
13
fails to show payment of the taxes USE TAX applicable under this section
14
by means of proper receipts therefor, the department of revenue or its
15
authorized agent shall collect all such applicable taxes at the time such
16
application is made.
17
(b) (I) IF AN APPLICANT FOR REGISTRATION AND CERTIFICATE OF
18
TITLE FOR ANY MOTOR OR OTHER VEHICLE FAILS TO SHOW PAYMENT OF
19
ANY STATE USE TAX DUE ON THE STORAGE, USE, OR CONSUMPTION OF
20
SUCH VEHICLE PURSUANT TO SECTION
21
RECEIPTS THEREFOR, THE DEPARTMENT OF REVENUE OR ITS AUTHORIZED
22
AGENT SHALL COLLECT ALL SUCH APPLICABLE TAXES AT THE TIME SUCH
23
APPLICATION IS MADE.
39-26-202 BY MEANS OF PROPER
24
(II) IF AN APPLICANT FOR REGISTRATION AND CERTIFICATE OF
25
TITLE FOR ANY MOTOR OR OTHER VEHICLE FAILS TO SHOW PAYMENT OF
26
THE AGGREGATE OF ANY LOCAL USE TAX DUE IN EXCESS OF TWENTY- FIVE
27
DOLLARS ON THE STORAGE, USE , OR CONSUMPTION OF SUCH VEHICLE
-8-
DRAFT
DRAFT 10.15.09 1
PURSUANT TO SECTION 29-2-109, C.R.S., OR IMPOSED BY AN ORDINANCE,
2
RESOLUTION, OR PROPOSAL OF ANY HOME RULE MUNICIPALITY, CITY AND
3
COUNTY , OR COUNTY BY MEANS OF PROPER RECEIPTS THEREFOR, THE
4
DEPARTMENT OF REVENUE OR ITS AUTHORIZED AGENT SHALL COLLECT ALL
5
SUCH APPLICABLE TAXES IN EXCESS OF TWENTY- FIVE DOLLARS AND MAY
6
COLLECT ANY SUCH APPLICABLE TAXES IN AN AMOUNT LESS THAN OR
7
EQUAL TO TWENTY- FIVE DOLLARS.
8
SECTION 3. Effective date - applicability. This act shall take
9
effect June 1, 2010, and shall apply to applications for registration and
10
certificate of title of a motor or other vehicle filed on or after said date.
11
SECTION 4. Safety clause. The general assembly hereby finds,
12
determines, and declares that this act is necessary for the immediate
13
preservation of the public peace, health, and safety.
-9-
DRAFT
DRAFT 10.15.09
STATE OF COLORADO
BILL 3 INTERIM COMMITTEE BILL
LLS NO. 10-0194.02 Esther van Mourik
Transportation Legislation Review Committee
.@House1 Committees
@House2 Committees
SHORT TITLE: "Local Sales Tax Due Before Veh Regis"
A BILL FOR AN ACT 101
C ONCERNING THE REGISTRATION AND TITLING OF A VEHICLE WHEN
102
LOCAL SALES OR USE TAX DUE ON THE SALE OF THE VEHICLE
103
HAS NOT BEEN PAID .
Bill Summary (Note: This summary applies to this bill as introduced and does not necessarily reflect any amendments that may be subsequently adopted.) Transportation Legislation Review Committee. Current law specifies that a motor or other vehicle may not be registered or have a certificate of title issued for the vehicle by the department of revenue (department) or its authorized agent until all sales or use tax is paid. The bill would permit a vehicle to be registered and titled if there is still local sales or use tax due in an amount equal to or less than $25. The bill Shading denotes HOUSE amendment. Double underlining denotes SENATE amendment. Capital letters indicate new material to be added to existing statute. Dashes through the words indicate deletions from existing statute.
DRAFT 10.15.09 grants the department or its authorized agent discretion in collecting such local sales or use tax. The bill also requires a licensed auto dealer to notify the purchaser in its sale documents that the department or its authorized agent shall collect any state sales or use tax due and any local sales or use tax due in excess of $25, and may collect any local sales or use tax due in an amount equal to or less than $25, at the time of application for registration and certificate of title. Section 1 of the bill makes these described changes to the sales tax collection laws, and section 2 of the bill makes these described changes to the use tax collection laws.
1 2 3
Be it enacted by the General Assembly of the State of Colorado: SECTION 1. 39-26-113 (1) and (2), Colorado Revised Statutes, are amended to read:
4
39-26-113. Collection of sales tax - motor vehicles - exemption.
5
(1) (a) No registration shall be made of a motor or other vehicle for
6
which registration is required and No certificate of title shall be issued for
7
such vehicle or for a mobile home by the department of revenue or its
8
authorized agent until any SALES tax due on the sale and purchase of such
9
vehicle MOBILE HOME pursuant to section 29-2-106, C.R.S., or section
10
39-26-106 or imposed by AN ordinance, RESOLUTION, OR PROPOSAL of
11
any home rule city MUNICIPALITY, CITY AND COUNTY, OR COUNTY has
12
been paid.
13
(b) (I) (A) N O REGISTRATION SHALL BE MADE OF A MOTOR OR
14
OTHER VEHICLE FOR WHICH REGISTRATION IS REQUIRED AND NO
15
CERTIFICATE OF TITLE SHALL BE ISSUED FOR SUCH VEHICLE BY THE
16
DEPARTMENT OF REVENUE OR ITS AUTHORIZED AGENT UNTIL ANY STATE
17
SALES TAX DUE ON THE SALE AND PURCHASE OF SUCH VEHICLE PURSUANT
18
TO SECTION 39-26-106 HAS BEEN PAID AND UNTIL THE AGGREGATE OF ANY
19
LOCAL SALES TAX DUE IN EXCESS OF TWENTY- FIVE DOLLARS ON THE SALE
20
AND PURCHASE OF SUCH VEHICLE IMPOSED PURSUANT TO SECTION
-2-
DRAFT
DRAFT 10.15.09 1
29-2-106, C.R.S., OR BY AN ORDINANCE, RESOLUTION, OR PROPOSAL OF
2
ANY HOME RULE MUNICIPALITY, CITY AND COUNTY, OR COUNTY HAS BEEN
3
PAID.
4
COLLECT ANY STATE SALES TAX DUE ON THE SALE AND PURCHASE OF SUCH
5
VEHICLE PURSUANT TO SECTION 39-26-106 AND THE AGGREGATE OF ANY
6
LOCAL SALES TAX DUE IN EXCESS OF TWENTY- FIVE DOLLARS ON THE SALE
7
AND PURCHASE OF SUCH VEHICLE PURSUANT TO SECTION 29-2-106, C.R.S.,
8
OR IMPOSED BY AN ORDINANCE, RESOLUTION, OR PROPOSAL OF ANY HOME
9
RULE MUNICIPALITY, CITY AND COUNTY, OR COUNTY AS SPECIFIED IN
10 11
T HE DEPARTMENT OF REVENUE OR ITS AUTHORIZED AGENT SHALL
PARAGRAPH (b) OF SUBSECTION (2) OF THIS SECTION.
(B)
R EGISTRATION SHALL BE MADE OF A MOTOR OR OTHER
12
VEHICLE FOR WHICH REGISTRATION IS REQUIRED AND A CERTIFICATE OF
13
TITLE SHALL BE ISSUED FOR SUCH VEHICLE BY THE DEPARTMENT OF
14
REVENUE OR ITS AUTHORIZED AGENT WHEN ANY STATE SALES TAX DUE ON
15
THE SALE AND PURCHASE OF SUCH VEHICLE PURSUANT TO SECTION
16
39-26-106 HAS BEEN PAID OR COLLECTED AS SPECIFIED IN PARAGRAPH (b)
17
OF SUBSECTION (2) OF THIS SECTION AND WHEN THE AGGREGATE OF ANY
18
LOCAL SALES TAX DUE ON THE SALE AND PURCHASE OF SUCH VEHICLE
19
PURSUANT TO SECTION 29-2-106, C.R.S., OR IMPOSED BY AN ORDINANCE,
20
RESOLUTION, OR PROPOSAL OF ANY HOME RULE MUNICIPALITY, CITY AND
21
COUNTY , OR COUNTY IS AN AMOUNT EQUAL TO OR LESS THAN
22
TWENTY- FIVE DOLLARS.
23
AUTHORIZED AGENT SHALL HAVE THE DISCRETION TO COLLECT THE
24
AGGREGATE OF ANY APPLICABLE LOCAL SALES TAX DUE ON THE SALE AND
25
PURCHASE OF A VEHICLE PURSUANT TO SECTION
26
IMPOSED BY AN ORDINANCE, RESOLUTION, OR PROPOSAL OF ANY HOME
27
RULE MUNICIPALITY, CITY AND COUNTY, OR COUNTY IN AN AMOUNT
T HE DEPARTMENT OF REVENUE OR ITS
-3-
29-2-106, C.R.S., OR
DRAFT
DRAFT 10.15.09 1
EQUAL TO OR LESS THAN TWENTY- FIVE DOLLARS FROM THE APPLICANT
2
FOR REGISTRATION AND CERTIFICATE OF TITLE .
3
(II) A LICENSED MOTOR VEHICLE DEALER THAT COLLECTS AND
4
REMITS SALES TAX TO THE DEPARTMENT OF REVENUE FOR ANY SALE OF A
5
MOTOR OR OTHER VEHICLE SHALL NOTIFY THE PURCHASER IN ITS SALE
6
DOCUMENTS THAT THE DEPARTMENT OF REVENUE OR ITS AUTHORIZED
7
AGENT:
8 9 10
(A) S HALL COLLECT ANY STATE SALES TAX DUE ON THE SALE AND PURCHASE OF SUCH VEHICLE PURSUANT TO SECTION
39-26-106 AT THE
TIME OF APPLICATION FOR REGISTRATION AND CERTIFICATE OF TITLE ;
11
(B) S HALL COLLECT THE AGGREGATE OF ANY LOCAL SALES TAX
12
DUE IN EXCESS OF TWENTY-FIVE DOLLARS ON THE SALE AND PURCHASE OF
13
SUCH VEHICLE PURSUANT TO SECTION
14
AN ORDINANCE, RESOLUTION, OR PROPOSAL OF ANY HOME RULE
15
MUNICIPALITY, CITY AND COUNTY, OR COUNTY, AT THE TIME OF
16
APPLICATION FOR REGISTRATION AND CERTIFICATE OF TITLE ; AND
29-2-106, C.R.S., OR IMPOSED BY
17
(C) M AY COLLECT THE AGGREGATE OF ANY LOCAL SALES TAX DUE
18
IN AN AMOUNT EQUAL TO OR LESS THAN TWENTY- FIVE DOLLARS ON THE
19
SALE AND PURCHASE OF SUCH VEHICLE PURSUANT TO SECTION 29-2-106,
20
C.R.S., OR IMPOSED BY AN ORDINANCE, RESOLUTION, OR PROPOSAL OF
21
ANY HOME RULE MUNICIPALITY, CITY AND COUNTY, OR COUNTY, AT THE
22
TIME OF APPLICATION FOR REGISTRATION AND CERTIFICATE OF TITLE .
23
(2) (a) If an applicant for registration and certificate of title for
24
any motor or other vehicle or for a certificate of title for a mobile home
25
fails to show payment of the sales taxes TAX applicable to the sale and
26
purchase thereof by means of proper receipts therefor, the department of
27
revenue or its authorized agent shall collect all such applicable taxes at
-4-
DRAFT
DRAFT 10.15.09 1
the time such application is made.
2
(b) (I) IF AN APPLICANT FOR REGISTRATION AND CERTIFICATE OF
3
TITLE FOR ANY MOTOR OR OTHER VEHICLE FAILS TO SHOW PAYMENT OF
4
ANY STATE SALES TAX DUE PURSUANT TO SECTION 39-26-106 APPLICABLE
5
TO THE SALE AND PURCHASE THEREOF BY MEANS OF PROPER RECEIPTS
6
THEREFOR, THE DEPARTMENT OF REVENUE OR ITS AUTHORIZED AGENT
7
SHALL COLLECT ALL SUCH APPLICABLE TAXES AT THE TIME SUCH
8
APPLICATION IS MADE.
9
(II) IF AN APPLICANT FOR REGISTRATION AND CERTIFICATE OF
10
TITLE FOR ANY MOTOR OR OTHER VEHICLE FAILS TO SHOW PAYMENT OF
11
THE AGGREGATE OF ANY LOCAL SALES TAX DUE PURSUANT SECTION
12
29-2-106, C.R.S., OR IMPOSED BY AN ORDINANCE, RESOLUTION, OR
13
PROPOSAL OF ANY HOME RULE MUNICIPALITY, CITY AND COUNTY , OR
14
COUNTY IN EXCESS OF TWENTY- FIVE DOLLARS APPLICABLE TO THE SALE
15
AND PURCHASE THEREOF BY MEANS OF PROPER RECEIPTS THEREFOR, THE
16
DEPARTMENT OF REVENUE OR ITS AUTHORIZED AGENT SHALL COLLECT ALL
17
SUCH APPLICABLE TAXES IN EXCESS OF TWENTY- FIVE DOLLARS AND MAY
18
COLLECT ANY SUCH APPLICABLE TAXES IN AN AMOUNT LESS THAN OR
19
EQUAL TO TWENTY- FIVE DOLLARS.
20 21
SECTION 2. 39-26-208 (1) and (2), Colorado Revised Statutes, are amended to read:
22
39-26-208. Collection of use tax - motor vehicles. (1) (a) No
23
registration shall be made of a motor or other vehicle for which
24
registration is required and No certificate of title shall be issued for such
25
vehicle or for a mobile home by the department of revenue or its
26
authorized agent until any USE tax due upon ON the storage, use, or
27
consumption thereof pursuant to section 39-26-202 OR 29-2-109, C.R.S.,
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DRAFT 10.15.09 1
or imposed by AN ordinance, RESOLUTION, OR PROPOSAL of any HOME
2
RULE
3
been paid.
municipality, CITY AND COUNTY, or resolution of any county has
4
(b) (I) (A) N O REGISTRATION SHALL BE MADE OF A MOTOR OR
5
OTHER VEHICLE FOR WHICH REGISTRATION IS REQUIRED AND NO
6
CERTIFICATE OF TITLE SHALL BE ISSUED FOR SUCH VEHICLE BY THE
7
DEPARTMENT OF REVENUE OR ITS AUTHORIZED AGENT UNTIL ANY STATE
8
USE TAX DUE ON THE STORAGE, USE, OR CONSUMPTION OF SUCH VEHICLE
9
PURSUANT TO SECTION 39-26-202 HAS BEEN PAID AND THE AGGREGATE OF
10
ANY LOCAL USE TAX DUE IN EXCESS OF TWENTY- FIVE DOLLARS ON THE
11
STORAGE, USE, OR CONSUMPTION OF SUCH VEHICLE IMPOSED PURSUANT TO
12
SECTION
13
PROPOSAL OF ANY HOME RULE MUNICIPALITY, CITY AND COUNTY , OR
14
COUNTY HAS BEEN PAID.
15
AUTHORIZED AGENT SHALL COLLECT ANY STATE USE TAX DUE ON THE
16
STORAGE, USE, OR CONSUMPTION OF A MOTOR OR OTHER VEHICLE
17
PURSUANT TO SECTION
18
USE TAX DUE IN EXCESS OF TWENTY- FIVE DOLLARS ON THE STORAGE, USE,
19
OR CONSUMPTION OF A MOTOR OR OTHER VEHICLE IMPOSED PURSUANT TO
20
SECTION
21
PROPOSAL OF ANY HOME RULE MUNICIPALITY, CITY AND COUNTY, OR
22
COUNTY AS SPECIFIED IN PARAGRAPH
23
SECTION.
24
29-2-109, C.R.S., OR BY AN ORDINANCE, RESOLUTION, OR
T HE DEPARTMENT OF REVENUE OR ITS
39-26-202 AND THE AGGREGATE OF ANY LOCAL
29-2-109, C.R.S., OR BY AN ORDINANCE, RESOLUTION, OR
(B)
(b) OF SUBSECTION (2) OF THIS
R EGISTRATION SHALL BE MADE OF A MOTOR OR OTHER
25
VEHICLE FOR WHICH REGISTRATION IS REQUIRED AND A CERTIFICATE OF
26
TITLE SHALL BE ISSUED FOR SUCH VEHICLE BY THE DEPARTMENT OF
27
REVENUE OR ITS AUTHORIZED AGENT WHEN ANY STATE USE TAX DUE ON
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DRAFT 10.15.09 1
THE STORAGE, USE, OR CONSUMPTION OF SUCH VEHICLE PURSUANT TO
2
SECTION
3
PARAGRAPH
4
AGGREGATE OF ANY LOCAL USE TAX DUE ON THE STORAGE, USE, OR
5
CONSUMPTION OF SUCH VEHICLE PURSUANT TO SECTION 29-2-109, C.R.S.,
6
OR IMPOSED BY AN ORDINANCE, RESOLUTION, OR PROPOSAL OF ANY HOME
7
RULE MUNICIPALITY, CITY AND COUNTY, OR COUNTY IS AN AMOUNT EQUAL
8
TO OR LESS THAN TWENTY- FIVE DOLLARS. T HE DEPARTMENT OF REVENUE
9
OR ITS AUTHORIZED AGENT SHALL HAVE THE DISCRETION TO COLLECT THE
10
AGGREGATE OF ANY APPLICABLE LOCAL USE TAX DUE ON THE STORAGE,
11
USE, OR CONSUMPTION OF SUCH VEHICLE PURSUANT TO SECTION 29-2-109,
12
C.R.S., OR IMPOSED BY AN ORDINANCE, RESOLUTION, OR PROPOSAL OF
13
ANY HOME RULE MUNICIPALITY, CITY AND COUNTY, OR COUNTY IN AN
14
AMOUNT EQUAL TO OR LESS THAN TWENTY-FIVE DOLLARS FROM THE
15
APPLICANT FOR REGISTRATION AND CERTIFICATE OF TITLE .
39-26-202 HAS BEEN PAID OR COLLECTED AS SPECIFIED IN (b) OF SUBSECTION (2) OF THIS SECTION AND WHEN THE
16
(II) A LICENSED MOTOR VEHICLE DEALER THAT COLLECTS AND
17
REMITS USE TAX TO THE DEPARTMENT OF REVENUE FOR THE STORAGE,
18
USE, OR CONSUMPTION OF A MOTOR OR OTHER VEHICLE SHALL NOTIFY THE
19
PURCHASER IN ITS SALE DOCUMENTS THAT THE DEPARTMENT OF REVENUE
20
OR ITS AUTHORIZED AGENT:
21
(A) S HALL COLLECT ANY STATE USE TAX DUE ON THE STORAGE,
22
USE, OR CONSUMPTION OF SUCH VEHICLE PURSUANT TO SECTION
23
39-26-202 AT THE TIME OF APPLICATION FOR REGISTRATION AND
24
CERTIFICATE OF TITLE ;
25
(B) S HALL COLLECT THE AGGREGATE OF ANY LOCAL USE TAX DUE
26
IN EXCESS OF TWENTY- FIVE DOLLARS ON THE STORAGE, USE, OR
27
CONSUMPTION OF SUCH VEHICLE PURSUANT TO SECTION 29-2-109, C.R.S.,
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OR IMPOSED BY AN ORDINANCE, RESOLUTION, OR PROPOSAL OF ANY HOME
2
RULE MUNICIPALITY, CITY AND COUNTY, OR COUNTY, AT THE TIME OF
3
APPLICATION FOR REGISTRATION AND CERTIFICATE OF TITLE ; AND
4
(C) M AY COLLECT THE AGGREGATE OF ANY LOCAL USE TAX DUE
5
IN AN AMOUNT EQUAL TO OR LESS THAN TWENTY- FIVE DOLLARS ON THE
6
STORAGE, USE, OR CONSUMPTION OF SUCH VEHICLE PURSUANT TO SECTION
7
29-2-109, C.R.S., OR IMPOSED BY AN ORDINANCE, RESOLUTION, OR
8
PROPOSAL OF ANY HOME RULE MUNICIPALITY, CITY AND COUNTY, OR
9
COUNTY, AT THE TIME OF APPLICATION FOR REGISTRATION AND
10
CERTIFICATE OF TITLE .
11
(2) (a) If an applicant for registration and certificate of title for
12
any motor or other vehicle or for a certificate of title for a mobile home
13
fails to show payment of the taxes USE TAX applicable under this section
14
by means of proper receipts therefor, the department of revenue or its
15
authorized agent shall collect all such applicable taxes at the time such
16
application is made.
17
(b) (I) IF AN APPLICANT FOR REGISTRATION AND CERTIFICATE OF
18
TITLE FOR ANY MOTOR OR OTHER VEHICLE FAILS TO SHOW PAYMENT OF
19
ANY STATE USE TAX DUE ON THE STORAGE, USE, OR CONSUMPTION OF
20
SUCH VEHICLE PURSUANT TO SECTION
21
RECEIPTS THEREFOR, THE DEPARTMENT OF REVENUE OR ITS AUTHORIZED
22
AGENT SHALL COLLECT ALL SUCH APPLICABLE TAXES AT THE TIME SUCH
23
APPLICATION IS MADE.
39-26-202 BY MEANS OF PROPER
24
(II) IF AN APPLICANT FOR REGISTRATION AND CERTIFICATE OF
25
TITLE FOR ANY MOTOR OR OTHER VEHICLE FAILS TO SHOW PAYMENT OF
26
THE AGGREGATE OF ANY LOCAL USE TAX DUE IN EXCESS OF TWENTY- FIVE
27
DOLLARS ON THE STORAGE, USE , OR CONSUMPTION OF SUCH VEHICLE
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PURSUANT TO SECTION 29-2-109, C.R.S., OR IMPOSED BY AN ORDINANCE,
2
RESOLUTION, OR PROPOSAL OF ANY HOME RULE MUNICIPALITY, CITY AND
3
COUNTY , OR COUNTY BY MEANS OF PROPER RECEIPTS THEREFOR, THE
4
DEPARTMENT OF REVENUE OR ITS AUTHORIZED AGENT SHALL COLLECT ALL
5
SUCH APPLICABLE TAXES IN EXCESS OF TWENTY- FIVE DOLLARS AND MAY
6
COLLECT ANY SUCH APPLICABLE TAXES IN AN AMOUNT LESS THAN OR
7
EQUAL TO TWENTY- FIVE DOLLARS.
8
SECTION 3. Effective date - applicability. This act shall take
9
effect June 1, 2010, and shall apply to applications for registration and
10
certificate of title of a motor or other vehicle filed on or after said date.
11
SECTION 4. Safety clause. The general assembly hereby finds,
12
determines, and declares that this act is necessary for the immediate
13
preservation of the public peace, health, and safety.
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