Title 44, Revenue - Regulation of Activities

(1) The director shall: (a) Be qualified by training and experience to direct the work of the division; (b) Be of good character and shall not have been convicted of any felony or gambling-related offense, notwithstanding the provisions of section 24-5-101; (c) Not be engaged in …

(1) All investigators of the division and their supervisors, including the director and the executive director, have all the powers of any peace officer to: (a) Make arrests, with or without warrant, for any violation of this article 30, article 20 of title 18, or the rules promu…

The division of gaming, for purposes of this article 30, shall have full authority to procure, at the expense of the division, any records furnished to or maintained by any law enforcement agency in the United States, including state and local law enforcement agencies in Colorado…

This part 2 is repealed, effective September 1, 2033. Before the repeal, the division of gaming is scheduled for review in accordance with section 24-34-104. Source: L. 2018: Entire article added with relocations, (SB 18-034), ch. 14, p. 178, § 2, effective October 1. L. 2022: En…

(1) There is created, within the division of gaming, the Colorado limited gaming control commission. The commission consists of five members, all of whom must be citizens of the United States and residents of this state who have been residents of the state for the past five years…

(1) In addition to any other powers and duties set forth in this part 3, and notwithstanding the designation of the Colorado limited gaming control commission under section 44-30-201 as a type 2 entity, the commission nonetheless has the following powers and duties: (a) To promul…

(1) Members of the commission and employees of the division are declared to be in positions of public trust. In order to ensure the confidence of the people of the state in the integrity of the division, its employees, and the commission, the following restrictions shall apply: (…

(1) The commission may issue six types of licenses as follows: (a) Slot machine manufacturer or distributor. A slot machine manufacturer or distributor license is required for all persons who import, manufacture, or distribute slot machines in this state, or who otherwise act as …

If, in the determination of the commission, an employee of a licensee for limited gaming is a key employee and as such is subject to licensure, the commission shall serve notice of the determination upon the licensee who employed the key employee. In determining whether or not an…

Every license issued pursuant to this article 30 is revocable and nontransferable. No licensee acquires any vested interest or property right in a license. The gaming licenses issued pursuant to this article 30 are only for the particular location initially authorized. The revoca…

Before obtaining a license as an operator, slot machine manufacturer or distributor, associated equipment supplier, key employee, support licensee, or retailer, in addition to meeting other requirements of this article 30 or rules of the commission, an applicant must show that he…

In considering whether a person is of good moral character for purposes of issuing any license pursuant to this article 30, or for any other purposes, the commission may, in addition to all other information, consider whether that person has been denied a gaming license by this o…

The commission may issue temporary or conditional licenses with respect to all licenses authorized under this article 30. Source: L. 2018: Entire article added with relocations, (SB 18-034), ch. 14, p. 187, § 2, effective October 1.

The commission, at its discretion, may delegate licensing duties described in this article 30 to the division. Source: L. 2018: Entire article added with relocations, (SB 18-034), ch. 14, p. 187, § 2, effective October 1. L. 2022: Entire section amended, (HB 22-1412), ch. 405, p.…

(1) For purposes of this section, "retail floor plan" means a physical layout of the inside of the building in which limited gaming will take place that shows the location of the licensed premises within the building. (2) The retail floor plan shall be submitted to the commission…

(1) The commission shall deny a license to any applicant who is disqualified for licensure on the basis of any of the following criteria: (a) Failure of the applicant to prove by clear and convincing evidence that the applicant is qualified in accordance with the provisions of th…

(1) All applicants for licenses issued by the commission, and all persons holding licenses, including all persons interested, directly or indirectly, in the gaming business or license held by an applicant or licensee, shall upon request by the commission or division provide handw…

(1) The commission may establish investigation and application fees for the purpose of paying for the administrative costs of the commission and for paying for any background investigations of applicants and others. These fees may vary depending on the type of application, the co…

(1) Except as otherwise provided in subsection (2) of this section, any person supplying goods, equipment, devices, or services to any licensee in return for payment of a percentage, or calculated upon a percentage, of limited gaming activity or income must obtain an operator lic…

By signing and filing an application for a license, which is hereby made subject to the perjury laws of this state, the applicant authorizes the commission to obtain information from any source, public or private, in this or any other country, regarding the background or conduct …

The commission may approve or deny any application for a license, in addition to all other conditions and requirements set forth in this article 30 and the rules promulgated pursuant thereto, on the basis of whether it deems the applicant a suitable person to hold the license app…

(1) (a) The building in which limited gaming will be conducted and the areas where limited gaming will occur shall meet safety standards and conditions for the protection of life and property as determined by the local fire official and the local building official. In making the …

(1) All premises where limited gaming is conducted shall be accessible to and functional for persons with physical disabilities. (2) An exception to the requirement of subsection (1) of this section may be granted in cases where the local historical preservation commission determ…

All applicants, registrants, and licensees shall waive liability as to the state of Colorado and its instrumentalities and agents for any damages resulting from any disclosure or publication in any manner, other than a willfully unlawful disclosure or publication, of any material…

(1) Subject to the power of the commission to deny, revoke, or suspend licenses, any license in force shall be renewed by the commission for the next succeeding license period upon proper application for renewal and payment of license fees and taxes as required by law and the rul…

(1) Any person, or anyone who has an ownership interest of five percent or more in the person: (a) Whose application has been denied by the commission may not reapply for licensure until at least one year has elapsed from the date of denial; (b) Who has been denied a license for …

Any person aggrieved by a final action of the commission may appeal the final action to the court of appeals pursuant to section 24-4-106. Source: L. 2018: Entire article added with relocations, (SB 18-034), ch. 14, p. 192, § 2, effective October 1.

(1) The commission may hold executive or closed meetings for any of the following purposes: (a) Considering applications for licensing when discussing background investigations or personal information; (b) Meeting with gaming officials of other jurisdictions, the attorney general…

Communications among the commission, executive director, and the director relating to licensing, disciplining of licensees, or violations by licensees are privileged and confidential if made lawfully and in the course of or in furtherance of the business of the commission, except…

Every license granted pursuant to this article 30 may be summarily suspended by the commission, pending a hearing before the commission, upon any terms and conditions that the commission shall by rule mandate. Source: L. 2018: Entire article added with relocations, (SB 18-034), c…

(1) (a) The commission may revoke a license granted pursuant to this article 30 for any cause that would have prevented issuance of the license, including the causes set forth in sections 44-30-509 and 44-30-801. (b) The commission may suspend or revoke a license granted pursuant…

In any hearing held by the commission pursuant to this article 30, the commission may apply to the district attorney having jurisdiction to prosecute the underlying criminal matter for orders pursuant to section 13-90-118 to compel testimony. Source: L. 2018: Entire article added…

(1) Information and records of the commission enumerated by this section are confidential and may not be disclosed except pursuant to a court order. No person may by subpoena, discovery, or statutory authority obtain such information or records. Information and records considered…

The executive director and the director shall have access both physically and electronically to all files and records kept, or required to be maintained, and may contribute to those records. Source: L. 2018: Entire article added with relocations, (SB 18-034), ch. 14, p. 195, § 2,…

Each licensee shall keep a complete set of books of account, correspondence, and all other records necessary to show fully the gaming transactions of the licensee, all of which shall be open at all times during business hours for the inspection and examination of the division or …

Nothing in this article 30 shall be construed to affect a manufacturer who, prior to June 4, 1991, was operating a business in compliance with section 18-10-105 (1.5). Source: L. 2018: Entire article added with relocations, (SB 18-034), ch. 14, p. 195, § 2, effective October 1.

Before making a payment of cash gaming winnings for which the licensee is required to file form W-2G, or a substantially equivalent form, with the United States internal revenue service, a licensee shall comply with the requirements of article 33 of this title 44. Source: L. 2018…

(1) On or before October 1, 2023, and on or before October 1 each year thereafter, the following licensees shall submit to the director a report that describes the efforts of the licensee in the preceding state fiscal year to promote responsible gaming in the state via advertisin…

(1) There is hereby imposed a gaming tax on the adjusted gross proceeds of gaming allowed by this article 30. The tax is set by rule as promulgated by the commission. The commission shall not set the tax at more than forty percent of the adjusted gross proceeds. In setting the ta…

Not later than fifteen days following the end of each retail month, each licensed retailer shall make a return and remittance to the director on forms prescribed and furnished by the director. The director may grant an extension of not more than five days for filing a return and …

(1) Any person who: (a) Makes any false or fraudulent return in attempting to defeat or evade the tax imposed by this article 30 commits a class 5 felony and shall be punished as provided in section 18-1.3-401; (b) Fails to pay tax due under this article 30 within thirty days aft…

(1) (a) Any person who fails to file a return or report required by this article 30, which return or report includes taxable transactions, on or before the date the return or report is due as prescribed in section 44-30-602 is subject to the payment of an additional amount assess…

Nothing in this article 30 shall impair or otherwise affect the power of the municipalities where limited gaming is authorized to impose a fee upon gaming devices used in limited gaming. Source: L. 2018: Entire article added with relocations, (SB 18-034), ch. 14, p. 199, § 2, eff…

(1) There is created in the office of the state treasurer the limited gaming fund. The fund shall be maintained and operated as follows: (a) Except as specified in part 15 of this article 30, all revenues of the division shall be paid into the limited gaming fund. Except for thos…

(1) (a) Immediately after the limited gaming tax revenues attributable to extended limited gaming are determined, the state treasurer shall transfer the revenues, together with any associated interest, to the extended limited gaming fund, also referred to in this section as the "…

The limited gaming fund shall be audited at least annually by or under the direction of the state auditor, who shall submit a report of the audit to the legislative audit committee. The expenses of the audit shall be paid from the limited gaming fund. Source: L. 2018: Entire arti…