Catalog Search Results
Author
Series
Issue brief volume 15-07
Pub. Date
2015.
Description
Colorado's Taxpayer's Bill of Rights (TABOR) requires voter approval of any new taxes. Prior to voter approval, it also requires that voters receive estimates of state spending without new taxes and the new tax revenue. This issue brief provides background information on one of the consequences of actual collections differing from what was provided to voters.
Author
Pub. Date
2019.
Description
An enterprise is a self-supporting, government-owned business that receives revenue in return for the provision of a good or service. An enterprise may receive up to 10 percent of its annual revenue from state and local government sources. Otherwise, an enterprise must be financially independent of any government. In addition, an enterprise must have bonding authority.
Author
Pub. Date
2022.
Description
An enterprise is a self-supporting, government-owned business that receives revenue in return for the provision of a good or service. An enterprise may receive up to 10 percent of its annual revenue from state and local government sources. Otherwise, an enterprise must be financially independent of any government. In addition, an enterprise must have bonding authority.
Pub. Date
2014.
Description
This memorandum provides a checklist of items to consider when evaluating legislation that creates or alters a tax expenditure. The items provided are listed under the following headings: incentives matter; distribution of income; ease of taxpayer compliance; transparency; Taxpayer's Bill of Rights (TABOR) and the General Fund budget; local government impacts; and ease of administraton.
Author
Pub. Date
2017.
Description
An enterprise is a self-supporting, government-owned business that receives revenue in return for the provision of a good or service. An enterprise may receive up to 10 percent of its annual revenue from state and local government sources. Otherwise, an enterprise must be financially independent of any government. In addition, an enterprise must have bonding authority.
Author
Series
Issue brief volume 15-09
Pub. Date
2015.
Description
This issue brief provides information on state enterprises, a special category of government entities created in the Colorado Constitution. An enterprise is a self-supporting, or largely self-supporting, government-owned business that receives its revenue in return for the provision of a good or service.