Advocacy & Legal

Advocacy

 

Statehouse Report

The Statehouse Report is published every Monday during the Legislative Session. New episodes will not be airing during the current legislative adjournment. 

 

 Bill List

Click here for a list of bills that are or will be appearing before the Colorado General Assembly. 

This list will be updated weekly during the Legislative Session.

Position Papers

CML produces position papers on bills throughout the legislative session. Click here to view.

 

Legislative Priorities

 

Legislative Kickoff Webinar

Check out the recording of our Legislative Kickoff Webinar for information on CML's legislative priorities and session information.

 

Legislative Matters


Twice before, the General Assembly has considered legislation that purported to allow local governments (municipalities and counties) in Colorado the ability to set a minimum wage different than the state minimum wage. Each time, the legislation failed in a split legislature. In 2019, a different outcome is likely.

Read Legislative Matters

Legal

 

Spotlight Case


By David Broadwell


Digital motion pictures subject to municipal use taxes in Aurora case

On two prior occasions, the Colorado Court of Appeals has affirmed that motion picture film reels obtained by commercial movie theaters are subject to municipal use taxes. Now that the technology has changed and most theaters have switched to digital projection, the result is the same. The data file on the hard drive leased to the movie theater remains tangible personal property subject to use taxes, so said the court of appeals on January 2 in a case arising out of the City of Aurora. As in the earlier cases, the court went on to hold that the rental of the digital files by the theaters cannot be viewed as a purchase for resale, nor are the digital files viewed as part of a manufacturing process. Finally, there is no “double-taxation” problem when patrons are charged a sales or admission tax to view the movie. The use tax on the value of the data files is paid by the business. The admissions tax on the privilege of viewing the movie is paid by the customers.

CML participated as an amicus curiae in this case along with five other individual municipalities; and we again extend our appreciation to Michael Axelrad of the Greeley City Attorney’s office for his help in drafting the amicus brief.

American Multi-Cinema Inc. v. City of Aurora, ___ P.3d ___ (Colo. App. January 2, 2020).

Read the CML amicus brief here

 

Amicus Update


By David Broadwell


Digital motion pictures subject to municipal use taxes in Aurora case

On two prior occasions, the Colorado Court of Appeals has affirmed that motion picture film reels obtained by commercial movie theaters are subject to municipal use taxes. Now that the technology has changed and most theaters have switched to digital projection, the result is the same. The data file on the hard drive leased to the movie theater remains tangible personal property subject to use taxes, so said the court of appeals on January 2 in a case arising out of the City of Aurora. As in the earlier cases, the court went on to hold that the rental of the digital files by the theaters cannot be viewed as a purchase for resale, nor are the digital files viewed as part of a manufacturing process. Finally, there is no “double-taxation” problem when patrons are charged a sales or admission tax to view the movie. The use tax on the value of the data files is paid by the business. The admissions tax on the privilege of viewing the movie is paid by the customers.

CML participated as an amicus curiae in this case along with five other individual municipalities; and we again extend our appreciation to Michael Axelrad of the Greeley City Attorney’s office for his help in drafting the amicus brief.

American Multi-Cinema Inc. v. City of Aurora, ___ P.3d ___ (Colo. App. January 2, 2020).

Read the CML amicus brief here

 

New in the Courts


By David Broadwell


Digital motion pictures subject to municipal use taxes in Aurora case

On two prior occasions, the Colorado Court of Appeals has affirmed that motion picture film reels obtained by commercial movie theaters are subject to municipal use taxes. Now that the technology has changed and most theaters have switched to digital projection, the result is the same. The data file on the hard drive leased to the movie theater remains tangible personal property subject to use taxes, so said the court of appeals on January 2 in a case arising out of the City of Aurora. As in the earlier cases, the court went on to hold that the rental of the digital files by the theaters cannot be viewed as a purchase for resale, nor are the digital files viewed as part of a manufacturing process. Finally, there is no “double-taxation” problem when patrons are charged a sales or admission tax to view the movie. The use tax on the value of the data files is paid by the business. The admissions tax on the privilege of viewing the movie is paid by the customers.

CML participated as an amicus curiae in this case along with five other individual municipalities; and we again extend our appreciation to Michael Axelrad of the Greeley City Attorney’s office for his help in drafting the amicus brief.

American Multi-Cinema Inc. v. City of Aurora, ___ P.3d ___ (Colo. App. January 2, 2020).

Read the CML amicus brief here

 

2019 Laws Enacted is Available

2019 Colorado Laws Enacted Affecting Municipal Governments

Each year, CML analyzes the laws passed by the Colorado General Assembly that affect cities and towns, and compiles that information into the publication, Colorado Laws Enacted Affecting Municipalities. The 2019 edition is now available; previous years also are available for free online.

Learn More