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Code of Colorado Regulations eDocket
Official Publication of the State Administrative Rules (24-4-103(11) C.R.S.)

Details of Tracking Number   2020-00422


CCR details

Tracking Number 2020-00422
Type of Filing Permanent Rule
Department 200 Department of Revenue
Agency 201 Taxation Division
CCR Number 1 CCR 201-5
CCR Title SALES AND USE TAX - SPECIAL RULES FOR SPECIFIC BUSINESSES

Proposed rule

Notice Filed with SOS 06/15/2020
Rule ProposedRuleAttach2020-00422.doc
Additional Information AddInfoAttach2020-00422.doc
Statutory Authority The statutory bases for this rule are sections 24-35-108(1)(e), 29-2-106(5), 30-11-107.5, and 39-21-112(1), C.R.S., section 39-26.1-113, C.R.S. (1987) (1987 Colo. Sess. Laws, ch. 176, §12), and section 29-2-108, C.R.S. (1991) (1991 Colo. Sess. Laws, ch. 316, §3).
Description of Subjects/Issues The purpose of this rule is to establish the effective date for the restoration of a rate of two percent for county lodging taxes adopted at such rate by resolution, but that were temporarily reduced by operation of statutory provisions that have since been repealed.
Purpose/Objective of Rule The purpose of this rule is to establish the effective date for the restoration of a rate of two percent for county lodging taxes adopted at such rate by resolution, but that were temporarily reduced by operation of statutory provisions that have since been repealed.
Basis And Purpose BasisAndPurposeAttachment2020-00422.doc
Comments This hearing will be conducted virtually. If you would like to attend or participate by phone, the call-in information is: Call in: 1-669-900-6833 Meeting ID: 924-0032-1532. If you would like to attend or participate via video conference, please email dor_taxrules@state.co.us for a link. Individuals who wish to testify at the hearing are encouraged to send their name and organization to dor_taxrules@state.co.us on or before July 20. Though not required, this will allow us to call on commentators in an effort to maintain an organized hearing.
Submitted in response to issues raised by COLS/OLLS? No
Is this rule adopted in response to recent legislation? No
Hearing Date 07/21/2020
Hearing Time 10:00 AM
Hearing Location Virtual Hearing (see below)
Contact Name Jarilyn Corbo
Contact Title Program Assistant II
Contact Telephone 3038665627
Contact email dor_taxrules@state.co.us

Adopted rule

Adopted Rules AdoptedRules02020-00422.doc
Redline Redline2020-00422.doc
Adopted Date 08/10/2020
AGO requested date 08/10/2020
Attorney General Opinion 08/26/2020
Colorado Register publication date 09/10/2020
Effective Date 09/30/2020
Inserted into CCR 10/01/2020
  
  
  
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