House Concurrent Resolution 25b-1001
Page 1, Line 101Submitting to the registered electors of the state of
Page 1, Line 102Colorado an amendment to the Colorado constitution
Page 1, Line 103concerning the creation of new law that requires the
Page 1, Line 104state to obtain voter approval in advance for any
Page 1, Line 105reduction to the amount of state sales tax revenue
Page 1, Line 106that retailers are allowed to keep to cover their
Page 1, Line 107expenses of collecting state sales tax on behalf of the
Page 1, Line 108state.
Resolution Summary
(Note: This summary applies to this resolution as introduced and does not reflect any amendments that may be subsequently adopted. If this resolution passes third reading in the house of introduction, a resolution summary that applies to the reengrossed version of this resolution will be available at http://leg.colorado.gov/.)
The concurrent resolution refers to the voters of the state at the 2026 general election a constitutional amendment to require voter approval in advance for any change to state law that would reduce the vendor fee allowed to retailers that collect state sales tax.
Page 2, Line 1WHEREAS, The clauses appearing before Section 1 of this
Page 2, Line 2measure express the intent of the general assembly in adopting the
Page 2, Line 3measure and are intended to be included as part of the text of the measure
Page 2, Line 4for purposes of publication pursuant to section 1-40-124, Colorado
Page 2, Line 5Revised Statutes, and the ballot information booklet pursuant to section
Page 2, Line 61 (7.5) of article V of the state constitution and section 1-40-124.5, Colorado Revised Statutes; and
Page 2, Line 7WHEREAS, Colorado's small retailers are essential to the health
Page 2, Line 8of our economy and the strength of our communities, and these
Page 2, Line 9businesses serve as employers, community partners, and local anchors,
Page 2, Line 10while also collecting and remitting sales taxes on behalf of the state-a responsibility that comes with both time and cost; and
Page 2, Line 11WHEREAS, The vendor fee was established to recognize this
Page 2, Line 12work and to help offset the administrative burden placed on retailers, and
Page 2, Line 13it has long been a stable and predictable form of relief for small
Page 2, Line 14businesses facing the pressures of regulation, inflation, and changing market conditions; and
Page 2, Line 15WHEREAS, Reductions to the vendor fee, without the consent of
Page 2, Line 16the people, would impose an additional cost on small retailers, effectively
Page 2, Line 17increasing the amount of state revenue collected from them without voter
Page 2, Line 18approval, and the Colorado constitution, through the Taxpayer's Bill of
Page 2, Line 19Rights, ensures that Coloradans have the final say on new or increased taxes; and
Page 3, Line 1WHEREAS, It is the intent of the general assembly to protect
Page 3, Line 2small retailers and preserve the spirit of taxpayer consent by requiring that
Page 3, Line 3any reduction in the vendor fee be approved by Colorado voters, and this
Page 3, Line 4safeguard will ensure that changes affecting thousands of small
Page 3, Line 5businesses across the state are made only with the approval of the people they serve; now, therefore,
Page 3, Line 6Be It Resolved by the House of Representatives of the Seventy-fifth General Assembly of the State of Colorado, the Senate concurring herein:
Page 3, Line 7SECTION 1. At the election held on November 3, 2026, the
Page 3, Line 8secretary of state shall submit to the registered electors of the state the
Page 3, Line 9ballot title set forth in section 2 for the following amendment to the state constitution:
Page 3, Line 10In the constitution of the state of Colorado, section 20 of article X, amend (1); and add (2)(h) and (4.5) as follows:
Page 3, Line 11Section 20. The Taxpayer's Bill of Rights.(1) General
Page 3, Line 12provisions. This section takes effect December 31, 1992 or as stated. Its
Page 3, Line 13preferred interpretation shall reasonably restrain most the growth of
Page 3, Line 14government. All provisions are self-executing and severable and
Page 3, Line 15supersede conflicting state constitutional, state statutory, charter, or other
Page 3, Line 16state or local provisions. Other limits on district revenue, spending, and
Page 3, Line 17debt may be weakened only by future voter approval. Individual or class
Page 3, Line 18action enforcement suits may be filed and shall have the highest civil
Page 3, Line 19priority of resolution. Successful plaintiffs are allowed costs and
Page 3, Line 20reasonable attorney fees, but a district is not unless a suit against it be
Page 3, Line 21ruled frivolous. Revenue collected, kept, or spent illegally since four full
Page 3, Line 22fiscal years before a suit is filed shall be refunded with 10% annual
Page 4, Line 1simple interest from the initial conduct. Subject to judicial review,
Page 4, Line 2districts may use any reasonable method for refunds under this section,
Page 4, Line 3including temporary tax credits or rate reductions. Refunds need not be
Page 4, Line 4proportional when prior payments are impractical to identify or return.
Page 4, Line 5When annual district revenue is less than annual payments on general
Page 4, Line 6obligation bonds, pensions, and final court judgments,
(4)(a) and (7)Page 4, Line 7subsections (4)(a), (4.5), and (7) of this section shall be suspended to provide for the deficiency.
Page 4, Line 8(2) Term definitions. Within this section:
Page 4, Line 9(h) "Reduction to the state vendor fee" means a change to
Page 4, Line 10state law that has the effect of reducing the total percentage
Page 4, Line 11of statewide state sales tax revenue that retailers that
Page 4, Line 12collect state sales tax are collectively authorized to retain to
Page 4, Line 13cover their expenses incurred in the collection and remittance of that tax and includes, but is not limited to:
Page 4, Line 14(I) A reduction in the percentage of state sales tax collected that a retailer is authorized to retain;
Page 4, Line 15(II) A new or reduced cap on the dollar amount of gross
Page 4, Line 16state sales tax collected that a retailer is authorized to retain; or
Page 4, Line 17(III) A new or more restrictive limitation on eligibility
Page 4, Line 18that reduces the number of retailers that are eligible to retain a portion of the state sales tax revenue that they collect.
Page 4, Line 19(4.5) Required elections for state vendor fee reductions.
Page 4, Line 20Starting January 1, 2027, unless subsection (1) or (6) of this
Page 4, Line 21section applies, the state must have voter approval in advance
Page 4, Line 22for any reduction to the state vendor fee.
Page 5, Line 1SECTION 2. Each elector voting at the election may cast a vote
Page 5, Line 2either "Yes/For" or "No/Against" on the following ballot title: "Shall
Page 5, Line 3there be an amendment to the Colorado constitution concerning the
Page 5, Line 4creation of new law that requires the state to obtain voter approval in
Page 5, Line 5advance for any reduction to the amount of state sales tax revenue that
Page 5, Line 6retailers are allowed to keep to cover their expenses of collecting state sales tax on behalf of the state?"
Page 5, Line 7SECTION 3. Except as otherwise provided in section 1-40-123,
Page 5, Line 8Colorado Revised Statutes, if at least fifty-five percent of the electors
Page 5, Line 9voting on the ballot title vote "Yes/For", then the amendment will become part of the state constitution.