Title 44, Revenue - Regulation of Activities
0 chapters · 432 sections in this title.
Colo. Rev. Stat. § 44-30-301 Colorado limited gaming control commission - creation
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(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…
Colo. Rev. Stat. § 44-30-302 Commission - powers and duties - rules
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(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…
Colo. Rev. Stat. § 44-30-401 Conflict of interest
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(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: (…
Colo. Rev. Stat. § 44-30-501 Licenses - types - rules
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(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 …
Colo. Rev. Stat. § 44-30-502 Key employee - determination of status
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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…
Colo. Rev. Stat. § 44-30-503 Licenses - revocable - nontransferable
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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…
Colo. Rev. Stat. § 44-30-505 Considerations for licensure
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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…
Colo. Rev. Stat. § 44-30-506 Temporary or conditional licenses
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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. Editor's note: This section is similar to forme…
Colo. Rev. Stat. § 44-30-507 Delegation of licensing duties
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The commission, at its discretion, may delegate licensing duties described in this part 5 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. 287…
Colo. Rev. Stat. § 44-30-508 Licensed premises - retail floor plan - definition
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(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 w…
Colo. Rev. Stat. § 44-30-509 License - disqualification - criteria
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(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…
Colo. Rev. Stat. § 44-30-511 Application - fee - waiver of confidentiality
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(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…
Colo. Rev. Stat. § 44-30-512 Supplier of licensee - licensure requirements
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(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…
Colo. Rev. Stat. § 44-30-513 Application - authorization for background investigations
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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 …
Colo. Rev. Stat. § 44-30-514 License - grounds for approval or denial
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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…
Colo. Rev. Stat. § 44-30-515 Licensed premises - safety conditions - fire and electrical
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(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 …
Colo. Rev. Stat. § 44-30-516 Buildings - accessible to persons with disabilities
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(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…
Colo. Rev. Stat. § 44-30-518 Renewal of licenses
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(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…
Colo. Rev. Stat. § 44-30-519 Denial of application
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(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 …
Colo. Rev. Stat. § 44-30-520 Appeal of final action of commission
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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. Editor's note: This section is…
Colo. Rev. Stat. § 44-30-521 Executive and closed meetings
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(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…
Colo. Rev. Stat. § 44-30-522 Communications - privileged and confidential
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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…
Colo. Rev. Stat. § 44-30-523 Summary suspension
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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…
Colo. Rev. Stat. § 44-30-524 Suspension or revocation of license - grounds - penalties
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(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…
Colo. Rev. Stat. § 44-30-525 Commission hearings - testimony
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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…
Colo. Rev. Stat. § 44-30-526 Records - confidentiality - exceptions
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(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…
Colo. Rev. Stat. § 44-30-528 Licensees - duty to maintain records
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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 …
Colo. Rev. Stat. § 44-30-530 Payments of winnings - intercept
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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…
Colo. Rev. Stat. § 44-30-601 Gaming tax
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(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…
Colo. Rev. Stat. § 44-30-602 Return and remittance
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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 …
Colo. Rev. Stat. § 44-30-603 Violations of taxation provisions - penalties
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(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…
Colo. Rev. Stat. § 44-30-604 Returns and reports - failure to file - penalties
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(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…
Colo. Rev. Stat. § 44-30-605 Local jurisdiction
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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…
Colo. Rev. Stat. § 44-30-701 Limited gaming fund - created - repeal
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(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…
Colo. Rev. Stat. § 44-30-703 Audits and annual reports
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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…
Colo. Rev. Stat. § 44-30-704 Enforcement
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It is the duty of all sheriffs and police officers in this state to enforce the provisions of this article 30, or article 20 of title 18, and the rules promulgated by the commission, either on their own motion or upon complaint of any person, including any authorized agent of the…
Colo. Rev. Stat. § 44-30-705 Attorney general - duties
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(1) The attorney general shall provide legal services for the division and the commission at the request of the executive director, director, or the commission. The attorney general shall make reasonable efforts to ensure that there is continuity in the legal services provided an…
Colo. Rev. Stat. § 44-30-803 Slot machines - shipping notices
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(1) (a) (I) Any slot machine manufacturer or distributor shipping or importing a slot machine into the state of Colorado shall provide to the commission at the time of shipment a copy of the shipping invoice which shall include, at a minimum, the destination, the serial number of…
Colo. Rev. Stat. § 44-30-804 Persons prohibited from interest in limited gaming
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(1) None of the following persons shall have any interest, direct or indirect, in any license involved in or with limited gaming: (a) Officers, reserve police officers, agents, or employees of any law enforcement agency of the state of Colorado with the authority to investigate o…
Colo. Rev. Stat. § 44-30-805 Responsibilities of operator
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Every licensed operator and retailer having slot machines on his or her premises shall provide audit and security measures relating to slot machines, as prescribed by this article 30 and by rules of the commission. Every licensed operator and retailer having slot machines on his …
Colo. Rev. Stat. § 44-30-806 Gaming equipment - security and audit specifications
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All slot machines and all other equipment and devices used in limited gaming allowed by this article 30 shall have the features, security provisions, and audit specifications established in rules adopted by the commission. Source: L. 2018: Entire article added with relocations, (…
Colo. Rev. Stat. § 44-30-807 Gaming equipment - not subject to exclusive agreements
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It is the public policy of this state that gaming equipment authorized and approved by the commission may not be subject to any exclusive agreement entered into prior to October 1, 1991. Source: L. 2018: Entire article added with relocations, (SB 18-034), ch. 14, p. 209, � 2, eff…
Colo. Rev. Stat. § 44-30-809 Age of participants - penalties - applicability
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(1) It is unlawful for any person who is less than twenty-one years of age to participate, play, be allowed to play, place wagers, or collect winnings, whether personally or through an agent, in or from any limited gaming game or slot machines. (2) It is unlawful for any person t…
Colo. Rev. Stat. § 44-30-810 Employee twenty-one years or older required on premises
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A retail licensee shall have one employee who is at least twenty-one years of age on the premises during the hours limited gaming is conducted and within full view and control of any limited gaming activity conducted on the premises pursuant to the license obtained. Source: L. 20…
Colo. Rev. Stat. § 44-30-811 Persons conducting limited gaming
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(1) A person under eighteen years of age shall not: (a) Be employed as a gaming employee; (b) Conduct, or assist in conducting, any limited gaming activity; or (c) Manage or handle any of the proceeds from limited gaming. Source: L. 2018: Entire article added with relocations, (S…
Colo. Rev. Stat. § 44-30-812 Employee of licensed person - good moral character
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No person licensed under this article 30 shall employ or be assisted by any person who is not of good moral character. Source: L. 2018: Entire article added with relocations, (SB 18-034), ch. 14, p. 210, � 2, effective October 1. Editor's note: This section is similar to former �…
Colo. Rev. Stat. § 44-30-813 Minimum payback - limit to a slot machine
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The minimum theoretical payback value on a slot machine shall be at least eighty but not more than one hundred percent of the value of any credit played. However, this section shall not be construed to prohibit tournament slot machines with theoretical payback values greater than…
Colo. Rev. Stat. § 44-30-814 Key employee - support license
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(1) A licensee shall not employ any person to work in the field of limited gaming, or to handle any of the proceeds of limited gaming, unless the person holds a valid key employee or support license issued by the commission. (2) It is unlawful for any person holding a key employe…
Colo. Rev. Stat. § 44-30-815 Extension of credit prohibited
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No person licensed under this article 30 may extend credit to another person for participation in limited gaming. Source: L. 2018: Entire article added with relocations, (SB 18-034), ch. 14, p. 210, � 2, effective October 1. Editor's note: This section is similar to former � 12-4…
Colo. Rev. Stat. § 44-30-816 Authorized amount of bets
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The amount of a bet made pursuant to this article 30 shall not be more, on the initial bet or subsequent bet, than the amounts approved by the voters of Central, Black Hawk, or Cripple Creek at a local election held in each city to control the conduct of gaming in that jurisdicti…