2015 annual report - colorado · 2016-01-12 · colorado department of revenue 2015 annual report....

Colorado Department of Revenue 2015 Annual Report

2

2015 Annual ReportColorado Department of Revenue

July 1 2014ndashJune 30 2015

Barbara J BrohlExecutive Director

Heidi HumphreysDeputy Executive Director

Deying ZhouDirector Office of

Research and Analysis

Ann DuentildeasMelinda Kraus

Yali Li Statistical Analysts

Cindy ErgenbrightGraphic Artist

Cover Design by Chris WearnerForms Development

Available at wwwcoloradogovrevenuestatistics

DR 4000 (010615)

Message From the Executive Director 3

Letter From the Executive Director4

Welcome to Your Department of Revenue 5

Organizational Chart 6

Executive Directorrsquos Office 7

Division of Motor Vehicles 13

Colorado Lottery Division 20

Enforcement Division23

Taxation 32

Fiscal Year Collections 45

Taxes and Fees at a Glance 50

Appendix 55

3


Mes

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Fro

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ive

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ctor

We are committed to continuously improving so that we will reach our

vision of becoming the ldquopremier Department of Revenue known for its outstanding customer service

innovation and dedicated employeesrdquo We thank you for your continued

support as the Department strives for efficient effective and elegant service

to the people of Colorado

To The HonorableJohn Hickenlooper and

Members of the Colorado General Assembly

Barbara BrohlExecutive Director

3

4


Lette

r Fro

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e Ex

ecut

ive

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ctor

January 1 2016

The Honorable John Hickenlooper Members of the Colorado General Assembly

Governor of Colorado

Dear Governor Senators and Representatives

We look back at Fiscal Year 2015 with a great sense of pride The employees of the Department of Revenue have delivered another year of dedication and accomplishments In light of this good work we have developed employee recognition events to honor members of our team We present Rock Star Awards each month to celebrate employees who go above and beyond their daily responsibilities and ldquomake a world of differencerdquo for their peers and customers We also present the Starfish award to employees nominated by their peers for outstanding customer service that they have observed or received Winners of both of these awards are recognized by the Executive Director and members of the senior management team

Marijuana continues to be a focus for our Enforcement Division As the industry evolves wersquore working hard to develop regulations that protect our consumers ensure public safety and support good business practices We have continued to maintain a focus on edibles equivalencies and underage compliance

In our Division of Motor Vehicles we are very excited to have received the appropriation to begin the work of replacing our driver license and titles and registration systems We are particularly grateful for the vision of the Governor and the support of the Capital Development Committee the Joint Technology Committee and the Joint Budget Committee The project will be implemented in two 18-month segments first for driver licenses and then for titles and registrations We are pleased to be working in partnership with the Governorrsquos Office of Information Technologies the County DMV Offices and our vendor Fast Enterprises The project kicked off in early FY16 with a ribbon-cutting ceremony on August 17 2015

We had a lot of exciting news out of our Lottery Division this year In August 2014 a $90 million dollar winning Powerball ticket was sold in Rifle Colorado This was the largest Powerball jackpot ever won in Colorado We installed new lottery kiosks in many of our retail locations This new state of the art technology allows players to play both Scratch and Jackpot games and check tickets at a self-service machine This has proven to be a real convenience to our players Finally the Lottery Division launched new mobile apps for Scratch and Jackpot games These apps allow players to check winning numbers stay informed on current jackpot amounts check for nearby retailers and store their lucky numbers

It was another rewarding year in the Department of Revenue where we continuously strive to reach our vision of becoming the ldquopremier Department of Revenue known for its outstanding customer service innovation and dedicated employeesrdquo We are proud of the responsibilities that are entrusted to us and work every day to meet the expectations of our Department

Sincerely


4

5


Wel

com

e to

You

r Dep

artm

ent o

f Rev

enue

In 2012 an employee working group that worked in conjunction with the Departmentrsquos Executive Leadership Team revamped the departmentrsquos strategic plan and established the Departmentrsquos Vision Mission and Values This team

of individuals incorporated all aspects of the work of the Department in its four divisions The divisions within the Colorado Department of Revenue include Motor Vehicle Enforcement Lottery and Taxation These four divisions impact almost every citizen within the state in some way Because of that the Department is focused on providing outstanding customer service and guidance to assist the citizens of Colorado in complying with the statersquos laws rules and regulations These principles are the foundation of the Departmentrsquos five overarching goals which not only include Customer Service but also Fiduciary Responsibility Statutory Responsibility Employees and Public Confidence The Department strives to adhere to these principles and goals on a daily basis

VisionTo become the premier Department of Revenue known for its outstanding customer service innovation and dedicated employees

MissionThe Department of Revenue will provide quality service to our customers in fulfillment of our fiduciary and statutory responsibilities while instilling public confidence through professional and responsive employees

ValuesC ndash Communication T ndash TeamworkD ndash Dedication R ndash RespectO ndash Ownership U ndash UnityR ndash Responsible Government S ndash Stewardship T ndash Transparency

Welcome to Your Department of Revenue

5

6


Org

aniz

atio

nal C

hart

6

Executive Director

Lottery Division Taxation Division

Taxpayer Service

Enforcement Division

Gaming

Liquor

Racing

Auto Industry

Administrative Offices Division

Human Resources

Communications Director

Office of Research amp Analysis

Internal Audit

Information Technology Chief Information Officer

Motor Vehicles Division

Titles amp Registrations

Driver License

Driver Services

COLORADO DEPARTMENT OF REVENUE

Tax Policy Analysis

Conferee

Office of Information Technology

Governors Office

Marijuana

Hearings Division

Deputy Executive Director

Budget amp Financial Services

Accounting amp Financial Services

Budget

Sales and Marketing

Emissions

Investigations

Project Management Office

Taxation Audit amp Compliance

Legislative Liaison

Executive Assistant

Facilities Safety and Security

Purchasing amp Contract Services

IT Program amp Development

IT Infrastructure

Operations

Security

Records Management

AdministrativeOfficesDivision

Budget andFinancial Services

Titleand

Registration


EnforcementDivision

LotteryDivision

Motor VehicleDivision

TaxationDivision

HumanResources

Accountingand

Financial Services

GamingSales and

MarketingTaxation

Audit andCompliance

InternalAudit

Purchasing andContractServices

Racing Security Driver License Tax PolicyAnalysis

Office ofResearch and

AnalysisBudget Liquor

Operations DriverServices Taxpayer

Services

Facilities Safety and

Security

RecordsManagement

AutoIndustry

Marijuana

IT Program and

Development

ITInfrastructure

Emissions

Investigations

Conferee

LegislativeLiaison

Executive Director

DeputyExecutive Director


ExecutiveAssistant

HearingsDivision

ProjectManagement

Office

InformationTechnology

Chief Information Officer


Governorrsquos Office


Exec

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irect

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Offi

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72015

The Executive Directorrsquos Office (EDO) is committed to reaching our vision of becoming the premier Department of Revenue known for its outstanding customer service innovation and dedicated employees EDO strives for efficient effective and elegant service for the people of Colorado and consists of Administrative Budget and Finance Communications Hearings Legislative Liaison and Project Management

Executive Directorrsquos

Office

Legislative Digest 2015 9

Enforcement Division9ndash10

Motor Vehicle Division 10ndash11

Taxation Division 11

Hearings 12

Fun FactsOn behalf of the Executive Directorrsquos Office

the Employee Appreciation and Recognition

Committee has selected 12 DOR employees

during this past year to be honored as

recipients of the Starfish Award mdash an award

for outstanding customer service and 12 Rock

Stars which is the employee of the month

Fun Facts

During the 2015 Legislative Session

the EDO office tracked 185 pieces

of legislation Eighty of those were

signed into law with 30 requiring

some degree of implementation to be

completed

KUDOS


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Chuck TroutRock Star AwardndashJanuary 2015

Executive Directorrsquos Office

Royal TaylorRock Star AwardndashSeptember 2015


Lucinda StanfordStarfish AwardndashApril 2015Executive Directorrsquos Office

Karen PicarielloStarfish AwardndashMay 2015Executive Directorrsquos Office

During the difficult transition from COFRS to CORE Karen Picariello has show the highest level of customer service patience and understanding She has taken the time to help anyone and everyone create procurement requests help solve countless CORE issues and has done it all with good humor and a smile

KUDOSI would like to inform you of the above and beyond performance conducted by Anita Wallace of the Human Resources Department at the Department of Revenue Anita assisted the applicant when she found that she was scheduled to take two tests at the same time one in Denver and the other in BoulderI just wanted you to know how impressed I was by her calm demeanor understanding and super ability to immediately recognize how I hadgotten the times confused and her helping me in my predicament She certainly gave an outstanding service to me that day and I wanted you to be aware of her impressive qualities as a state employeerdquo mdashDawn

mdashJanet


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Legislative Digest 2015

Following is a list of new laws enacted by the Seventieth General Assembly during the first regular session that pertain to the operations of the Department of Revenue This list contains the legislation that requires implementation efforts in varying degrees The effective dates are listed after each summary Much of this information has been excerpted from the Digest of Bills prepared by the Office of Legal Services For complete bill summaries please reference the Legislative Services website at httptornadostatecousgov_dirleg_dirollsdigest2015a15Digestpdf


HB 15-1204 - Distillery pub licensesCreates a new license under the ldquoColorado Liquor Coderdquo referred to as a distillery pub license This license will enable a spirits liquor producer to operate a pub that serves alcohol beverages including spirits that the producer ferments and distills for consumption on the licensed premises Effective April 24 2015

HB 15-1217 - Liquor manufacturer licenses and authorization to operate sales roomsRequires a licensed winery limited winery distillery or beer wholesaler that applies for approval to operate a sales room to send a copy of the application to the local licensing authority in whose jurisdiction the proposed sales room is located at the time of application to the state licensing authority The local licensing authority has 45 days to provide input on the sales room application if it chooses to do so A sales room is used to sell and serve the liquor manufacturerrsquos productsEffective August 5 2015

HB 15-1255 - Electronic benefit transfer cards - rules for prohibited establishments Requires the department of human services and the department of revenue to submit reports to specified committees of the general assembly on improper use of electronic benefits transfer cards (EBT cards) at certain prohibited locations The act requires the department of revenue to promulgate rules for establishments regulated by the department of revenue regarding the use of EBT cards at these locationsEffective May 1 2015

HB 15-1283 - Marijuana testing reference library acceptable testing variances and process validation By December 31 2015 this act requires the department of public health and environment to develop and maintain a marijuana laboratory testing reference library Laboratories licensed by the department of revenue are required to provide materials for the reference library with the exception of testing protocols The library must contain a catalog of methodologies for marijuana testing in the areas of potency homogeneity contaminants and solvents The act creates acceptable testing variances of at least plus or

minus 15 for both medical marijuana and retail marijuana and creates process validation for edible marijuana products and other marijuana products in multi-serving packages for a 10 milligram serving in a 100 milligram package including homogeneity potency solvents and pesticidesEffective June 5 2015

HB 15-1367 - Retail marijuana taxes and a ballot issue related to proposition AAIf revenues exceed an estimate included in the ballot information booklet for proposition AA which was the referendum by which voters approved retail marijuana taxes the act refers a ballot issue to the voters at the November 3 2015 statewide election to allow the state to retain and spend those revenues that would otherwise be refunded for exceeding the estimate If voters reject the ballot issue the moneys will be refundedEffective June 4 2015

HB 15-1379 - Medical and retail marijuana and permitted economic interest investments Creates a permitted economic interest in both the regulated medicalmarijuana and retail marijuana systems A permitted economic interest is any unsecured convertible debt instrument option agreement warrant or any other right to obtain an ownership interest when the holder of the interest is a natural person who is a lawful United States resident and whose right to convert into an ownership interest is contingent on the holder qualifying and obtaining a medical or retail marijuana license or any other agreements as may be permitted by rule by the Marijuana Enforcement Division The Marijuana Enforcement Division is authorized to adopt rules regarding permitted economic interests including the background check process divesture and other legal instruments that qualify as permitted economic interestsEffective August 5 2015

SB 15-014 - Medical marijuana - primary caregiver registration with the Marijuana Enforcement Division and sunsetAs of January 1 2017 requires all transporting and cultivating primary caregivers to register with the state medical marijuana licensing authority The act prohibits anyone registering as a primary caregiver if the person is licensed as medical or retail marijuana business Additionally the act encourages patients cultivating more than 6 medical marijuana plants for their own medical use to register with the licensing authority Also after January 1 2017 the act prohibits a patient and primary caregiver from cultivating more than 99 plants A cultivating primary caregiver who grows more than 36 plants must register with the licensing authority The act sunsets the medical marijuana program on September 1 2019 The act makes it a deceptive trade practice to knowingly represent that hemp constitutes retail or medical marijuanaEffective May 18 2015


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Legislative Digest 2015 (continued)

SB 15-188 - Tobacco settlement defense account Beginning in fiscal year 2016-17 the act authorizes the department of revenue to use money in the account to help administer coordinate and support the activities of the departments of revenue and law This will include the investigation of and response to settlement agreement manufacture and distribution reporting irregularities identified by the department of law in relation to the tobacco litigation settlement agreements consent decree and related state laws including the tobacco master settlement agreement manufacture and distribution reporting irregularities identified by the department of lawEffective April 16 2015

SB 15-196 - Industrial hemp testingPermits retail marijuana testing facility licensees to test industrial hemp Effective August 5 2015

SB 15-260 - Medical marijuana - testing requirements and testing facility licenseCurrently the retail marijuana code requires that retail marijuana be tested The act requires similar testing for medical marijuana Testing is not to begin until a marijuana laboratory testing reference library is created and proficiency standards and tests for licensees have been established The act creates a medical marijuana testing facility licenseEffective July 1 2016

Motor Vehicle Division

HB 15-1004 ndash Firefighter Motorcycle License Plates Directs the department of revenue to include motorcycles as a type of vehicle that may display firefighter license plates Effective August 5 2015

HB 15-1026 ndash Persons with Disabilities license plates with military designationAllows any military license plate to display an identifying figure for persons with disabilities if the applicant demonstrates a physical impairment affecting mobilityEffective August 5 2015

HB 15-1073 - Right of a driver to challenge validity of initial traffic stop Current law allows a driver to challenge the validity of a law enforcement officerrsquos initial contact with the driver and the driverrsquos subsequent arrest for a DUI offense This act states that if a driver so challenges the validity of the law enforcement officerrsquos initial contact and the evidence does not establish that the initial contact or arrest was constitutionally and statutorily valid the driver is not subject to license revocationEffective August 5 2015

HB 15-1134 - Diesel inspection program the certification of emission control and testing exemptionsIf the gross vehicle weight of a diesel vehicle is at least 26000 pounds and the vehicle is a model year of 2014 or newer this act increases the exemption from emission testing to the sixth model year or if ownership of the vehicle is transferred after the vehicle has reached its fifth model year until the date of the transfer of ownershipEffective August 5 2015

HB 15-1136 ndash Disabled Veterans license plates and reserved parkingIncreases the number of special license plates with an identifying figure that may be issued to a disabled veteran to indicate the owner of the vehicle is authorized to use reserved parking for persons with disabilities Veterans may now obtain two sets of this type of plate Effective August 5 2015

HB 15-1313 - Rocky Mountain National Park special license platesCreates the Rocky Mountain National Park license plate A person may obtain the plate by providing a certificate confirming that the person has made a donation to an organization chosen by the department of revenue based on the organizationrsquos provision of financial and other support to the Rocky Mountain National Park In addition to the standard motor vehicle fees the plate requires 2 one-time fees of $25 One of the fees is credited to the highway users tax fund and the other to the licensing services cash fundEffective August 5 2015

SB 15-090 - Temporary license platesDirects the department of revenue to ensure that temporary motor vehicle registration number plates meet existing statutory requirements for attachment visibility and readability that apply to permanent plates This will result in a new type of plastic temporary registration plate that is affixed to the rear of the vehicle where permanent license plates are placed The department may promulgate rules creating a system to allow a dealer to print temporary plates and print temporary registration certificates with the information required by the department The department may accept gifts grants or donations for implementationEffective January 1 2016 only if the department of revenue receives enough gifts grants and donations for materials start-up costs and computer programming necessary to implement this act

SB 15-100 - Continuation of 2014 rules of executive branch agenciesBased on the findings and recommendations of the committee on legal services the act extends all state agency rules and regulations that were adopted or amended on or after November 1 2013 and before November 1 2014 with the exception of the rules and


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regulations specifically listed in the act Those specified rules and regulations will expire as scheduled in the ldquoState Administrative Procedure Actrdquo on May 15 2015 on the grounds that the rules and regulations either conflict with statute or lack or exceed statutory authorityEffective May 15 2015

SB 15-229 - Amyotrophic Lateral Sclerosis (ALS) special license platesCreates the ALS license plate In addition to the standard motor vehicle fees the plate requires 2 one-time fees of $ 25 One of the fees is credited to the highway users tax fund and the other to the licensing services cash fundEffective August 5 2015

Taxation Division

HB 15-1181- Income tax exemption for active duty militaryAllows an individual in active duty military service whose home of record is Colorado and whose state of legal residence on or after January 1 2016 is a state other than Colorado to reacquire legal residence in the state if the individual intends to make Colorado his or her state of legal residence Any compensation received for active duty military service by a person who reacquires legal residence pursuant to the act is exempt from state income taxEffective August 5 2015

HB 15-1228 - Special fuel tax point of taxationMakes changes related to how the special fuel excise tax on liquefied petroleum gas (LPG) is imposed collected and administered in this state This act prohibits the department of revenue from collecting any penalties or interest related to the LPG excise tax that is due from January 1 2014 until January 1 2016 and requires the department of revenue to update its fuel tracking system to accommodate the LPG excise tax changes Portions effective August 5 2015 and portions effective January 1 2016

HB 15-1301 ndash Tax credit on tobacco products shipped or transported to out-of-state consumerFor 3 years beginning on September 1 2015 this act permits a distributor to claim a credit for taxes paid on tobacco products that are shipped or transported by the distributor to a consumer outside of the stateEffective June 5 2015

HB 15-1366 - Colorado job growth incentive tax credit for partnerships between a taxpayer and a state institution of higher educationAllows a taxpayer to receive an income tax credit through the existing job growth incentive tax credit from January 1 2015 to January 1 2018 The project must be a qualified partnership between the taxpayer and a state institution of higher education located on or within one mile of

the campus of or on other property owned by the state institution of higher education and bring a net job growth of at least 5 new jobs to the stateEffective June 5 2015

HB 15-1372 - Public utilities commission administrativeIncreases the cap on the fees that the department of revenue may charge public utilities to defray the administrative expenses of the public utilities commission and the office of consumer counsel Effective May 29 2015

SB 15-188 - Tobacco settlement defense accountBeginning in fiscal year 2016-17 the act authorizes the department of revenue to use money in the account to help administer coordinate and support the activities of the departments of revenue and law This will include the investigation of and response to settlement agreement manufacture and distribution reporting irregularities identified by the department of law in relation to the tobacco litigation settlement agreements consent decree and related state laws including the tobacco master settlement agreement manufacture and distribution reporting irregularities identified by the department of lawEffective April 16 2015

SB 15-206 - Conservation easement tax credit amount The state previously allowed an income tax credit for a portion of the value of a conservation easement donated by a taxpayer equal to 50 of the fair market value of the donated portion of the easement with a cap of $ 375000 for each easement donated Beginning January 1 2015 the act increases the amount of the credit to 75 of the first $100000 of the fair market value of the easement and 50 of the fair market value above that amount The cap is increased to $15 millionEffective June 4 2015

SB 15-282 - Rural jump-start zone program to provide economic development in rural areas and distressed countiesCreates the ldquoRural Jump-Start Zone Actrdquo to be managed by the Colorado economic development commission through the use of income tax credits and sales tax refunds in distressed counties The act defines distressed counties that may participate in the programEffective May 13 2015


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HearingsFiscal Years 2011 to 2015

Motor VehicleMotor Vehicle Case Types and Counts 2011 2012 2013 2014 2015Excessive Points 6988 6073 5556 4724 7140Express Consent 12375 12167 12022 11222 10979Driver License Compact 176 211 162 225 276DUI Convictions 139 141 107 72 78Habitual Traffic Offender 73 72 61 63 68Insurance Related Restraints 1 302 231 219 165 137Vehicular AssaultHomicide 537 584 694 793 403Underage Drinking and Driving 206 192 150 163 109Minor BuyPossess Alcohol 24 19 14 8 12Ignition Interlock 1908 2267 2203 2553 2535CDL Restraints 14 28 26 30 18ExtensionsRenewals 286 255 197 193 262Other 498 470 456 179 171Total Motor Vehicle Matters 23526 22710 21867 20390 22188

Other Hearings

Other Case Types 2011 2012 2013 2014 2015Liquor Division 13 10 5 5 3Racing Division 1 12 19 0 1Tax 8 11 3 11 4Tobacco 11 7 5 0 5Emissions 5 2 4 16 0CDL and 3rd Party Testers 1 6 0 1 0Automobile Salespersons 84 66 96 60 37Gaming 1 1 0 0 0Medical Marijuana Enforcement 1 4 0 2 3Lottery 2 1

DMV - Title Enforcement 2 1EDO - Rules Hearings 2 23Total Other Case Types 125 119 132 95 78

Hearings Administration

Items Processed 2011 2012 2013 2014 2015Subpoenas 2061 1697 1437 1621 1789Hearing Notices 28137 22270 21698 27243 26653Incoming Calls 31931 28563 26745 27397 26606Hearing Reschedules 2136 2016 1726 1973 2162TranscriptRecording Requests 382 531 473 610 581Total Items Processed 64647 55077 52079 58844 57791

1 Insurance Related Restraints includes Financial Responsibility and Insurance Suspension hearings2 Hearings for Lottery DMV-Title Enforcement and EDO-Rules were not tracked prior to FY2015

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2015

The Division of Motor Vehicles (DMV) provides services used by nearly every citizen of the state Colorado citizens utilize identification driver and vehicle services at state and county offices to obtain identification cards driver licenses vehicle registrations titles and other related services Additionally the DMV licenses and provides oversight of private businesses and government organizations that provide driver and emission testing services Finally the division works closely with other state agencies and programs to provide information and education to serve the public and encourage voluntary compliance

Division ofMotor

Vehicles

Traffic Penalty Assessments 15

Motor Vehicle Titles Received 15

Motor Vehicle Emissions Licenses and Collections15

Emissions Penalty Assessment Collections 15

Driver Record Administration 16

International Registration Plan (IRP) Registrations and Collections 16

Driver License Administration 17

Online Transaction DatandashDMV 19

Registered Vehicles License Fees and Specific Ownership Tax by County 56

Registered Vehicles by Type and County 57

Vehicle Registrations by Plate Type 59

Driver License and County Motor Vehicle Locationswwwcoloradogovdmvlocations-0

Air Care Colorado (Emissions) Testing Stationshttpswwwcoloradogovdmvvehicles

Yoursquore always first in line with online services atwwwcoloradogovdmv

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Ben PachecoRock Star AwardndashDecember 2014

Division of Motor Vehicles

Annette MooreRock Star AwardndashApril 2015Division of Motor Vehicles

Jay Good-JohnsonRock Star AwardndashAugust 2015


Willinda MaultsbyStarfish AwardndashSeptember 2014


James LeetyStarfish AwardndashMarch 2015Division of Motor Vehicles

Mike RustadStarfish AwardndashNovember 2014


Francine GonzalesStarfish AwardndashJune 2015Division of Motor Vehicles

Susan SalinasStarfish AwardndashDecember 2014


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Traffic Penalty AssessmentsFiscal Years 2011 to 2015

2011 2012 2013 2014 2015Number of Penalty Assessments 125396 111740 94275 102539 100553Penalty Assessment Collections $16647496 $14508038 $12600209 $13562379 $14491527

Motor Vehicle Titles ReceivedFiscal Years 2011 to 2015

2011 2012 2013 2014 2015Title Applications Received 1471503 1561184 1608557 1621277 1561035Title Revenues1 $4720286 $4493764 $5147382 $5188086 $4995312

Motor Vehicle Emissions Licenses and CollectionsFiscal Years 2011 to 2015

2011 2012 2013 2014 2015Licenses 2

Stations Licensed 83 75 87 87 81Mechanics Licensed 579 355 683 593 496Total Licenses in Force 662 430 770 680 577

Stations Renewed 64 67 81 51 49Mechanics Renewed 200 151 245 173 161Total Licenses Renewed 264 218 326 224 210

CollectionsStation Licenses $ 1330 $ 730 $ 1355 $ 960 $ 700Mechanic Licenses $ 6080 $ 4190 $ 6085 $ 5245 $ 4730Exempt Window Stickers $ 26050 $ 30200 $ 36750 $ 35100 $ 48500Vehicle Inspection Reports $ 261062 $296458 $ 290887 $ 302656 $285070Total Collections $ 294522 $331578 $ 335077 $ 343961 $339000

Emissions Penalty Assessment Collections Fiscal Years 2011 to 2015

2011 2012 2013 2014 2015$221325 $208825 $338713 $381810 $278475

1 Title Revenues include only state revenue collected For each $720 title fee the State retains $320 and $400 is retained by the county per CRS sect42-6-138 (1) (a)2 The reduction in licenses was expected as a result of program changes

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Driver Record Administration Fiscal Years 2011 to 2015

2011 2012 2013 2014 2015Excessive Points 11299 9907 8947 7380 7811Adult Impaired Driving Arrests 26876 26062 26859 24592 23581License on Hold by Another State 4146 3953 3675 4071 4409DUI Convictions 4515 4318 4125 3944 3463Habitual Traffic Offender 3387 3279 3265 2887 2567Accident Without Insurance 1670 1876 1258 1441 1552Driving Without Insurance 27481 26075 24417 21050 18448Vehicular AssaultHomicide 171 195 156 153 211Controlled Substance Convictions 1 15 4 1 0 0Underage Drinking and Driving 1845 1693 1468 1373 1178Underage BuyPossess Alcohol 1 1361 1149 846 613 422Child Support Arrears 18911 17834 18201 18774 18645Unpaid TicketFailure to Appear in Court 84370 81085 78868 77519 76662

All Others 39642 37678 37573 48129 43503Total Restraints 225689 215108 209659 211926 202452

License Reinstatements Tendered 82261 79147 77124 78484 94928Reinstatement Fees Collected $7880033 $7622656 $7346642 $7458928 $7308834Change of AddressName 100989 70664 51420 46736 35305

DRIVER RECORDSProvided to Public 59744 68444 73893 73277 73101Provided to Courts 207678 169010 164837 151739 143823

1 Restraint Actions for Controlled Substance Convictions and Underage Drinking and Driving decreased as a result of the enactment of HB09-1266

International Registration Plan (IRP) Registrations and CollectionsFiscal Years 2011 to 2015

2011 2012 2013 2014 2015

Total Number of Colorado-Based IRP Vehicles

19587 20331 19404 19827 20037

Registration Fees Collected in Colorado that Remained in Colorado $12369814 $14601355 $17161716 $16945828 $17563603

Registration Fees Collected by 58 Other IRP Jurisdictions Remitted to Colorado

$37638016 $43757475 $37627469 $46310010 $51728416

Total IRP Collection for Colorado $50007830 $58358830 $54789185 $63255838 $69292019

17


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0

300

600

900

1200

1500Permits

Licenses

20152014201320122011

Driver License Activities

Driv

er L

icen

ses

and

Per

mits

Is

sued

in T

hous

ands

Permits

Licenses

146 146 150 159 159892 1060 1061 935 1037

Fiscal Years 2011 to 2015

Driver License AdministrationFiscal Year 2015

Type of License Issued State Offices County Offices TotalAdult License 776524 160087 936611Minor License 48826 4437 53263Commercial Driver License 45818 1660 47478Total Licenses Issued 871168 166184 1037352

Type of Permit IssuedAdult 75798 726 76524Minor 59655 1000 60655Motorcycle Instruction Permits 5907 210 6117Commercial Driver Instruction Permits 14876 362 15238Total Permits Issued 156236 2298 158534

Total Licenses and Permits Issued 1027404 168482 1195886

18


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Driver License Administration (continued)Fiscal Year 2015

State Offices County Offices Total

Documents Issued

Total IDs In Force as of June 30 2015 575217

Total Permits In Force as of June 30 2015 129254

Total Regular Licenses In Force as of June 30 2015 3796432

Total CDL Licenses In Force as of June 30 2015 123083

Total Motorcycle Endorsements In Force as of June 30 2015 391206

EndorsementsMiscellaneous During FY 2015

Motorcycle Endorsements 82408 16339 98747

Colorado ID Cards 127969 16827 144796

Organ Donors 861718 139636 1001354

Change of NameAddress 29836 906 30742

Examinations During FY 2015

Written Tests Passed 117865 1881 119746

Written Tests Failed 79469 927 80396

Driver Road Tests Passed 43095 1327 44422

Driver Road Tests Failed 9530 130 9660

Physical Referrals 5279 2558 7837

Special Re-Examinations 3084 25 3109

Votor Registration 166323 41382 207705

Online Renewals - Drivers Licenses Issued 1 128119 NA 128119

Online Renewals - ID Cards Issued 1 7332 NA 7332

Renewal by Mail Reissue Out of State 6325 NA 6325

Motor Vehicle Records 94646 9559 104205

Reinstatements 77657 NA 77657

1 The numbers are also reported on page 19 for Online Transactions Data

KUDOSKudos to the Fort Collins Office of the Motor Vehicle Licensing Department My husband and I had to renew our driver licenses so we went in with reading material expecting a long wait It had been five years since we had been there The change in five years was amazing We were helped immediately and were treated efficiently and professionally and were finished very quickly Whoever is responsible for the complete transformation in that department is to be commended There are lots of other government offices that could possibly use hisher expertise Thank you mdashDorothy

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Fun FactsFiscal Year 2015 was a milestone year for DMV as 1487174 transactions which include motor vehicle records and image documents (driver licenses commercial driver licenses IDs and permits) occurred and 1391965 image documents were issued Transactions were at the highest rate since Fiscal Year 2005 while the number of image documents issued was the most dating back to Fiscal Year 2000 and was nearly 160000 more than the previous fiscal year

A group of nine Driver Control employees and family spent a warm Saturday afternoon in May volunteering at the Action center in Jefferson County The Action Centerrsquos mission is to provide an immediate response to basic human needs and promote pathways to self-sufficiency through a variety of client servicesThe volunteers sorted donated food and unloaded a large truck which brought in fresh fruits vegetables dairy and other items for four hours Their hard work allows underprivileged citizens of Jefferson County to shop for needed groceries clothing and other items By the end of the day the group was exhausted but felt a sense of teamwork and pride

Online Transaction DatandashDMVFiscal Years 2014 and 2015

2014 2015

ServiceProduct Motor Vehicles Driver License Transactions Amount Collected Transactions

Amount Collected

Driver License ID Card Renewal Payments Processed 141550 $ 2861660 134427 $ 2814268Driver License Issued Over the Counter Processed with Credit Card 1 54718 $ 1159394 286664 $ 6877834

Vehicle RegistrationsCounty Motor Vehicle Offices Using PayPort 2 667246 $ 134682924 855632 $178804169Online Vehicle Registration Renewals 680652 $ 112229564 785807 $133052775

International Registration PlanInternational Fuel Tax AgreementOnline Payment For Apportioned Registrations 1118 $ 4666556 1002 $ 5594537Online Payment for IFTA Return 3041 $ 636831 3284 $ 638826

Total Online Motor Vehicle Transactions 1548325 $256236929 2066816

$327782409

1 Service became available during FY 2013-142 Credit card acceptance for payment of motor vehicle registration taxes and fees at county motor vehicle offices and Port of Entry locations

2015 20


Col

orad

o Lo

ttery

Div

isio

n

The Colorado Lottery Division creates and sells Lottery games of chance that are held to the highest standards of public confidence integrity entertainment and efficiency in order to maximize revenue for the Lottery beneficiaries and the people of Colorado The Colorado Lottery has proudly contributed more than $28 billion to the state funding outdoor projects through its proceeds partners including Great Outdoors Colorado (GOCO) the Conservation Trust Fund (CTF) Colorado Parks and Wildlife (CPW) and the Public School Capital Construction ndash Building Excellent Schools Today (BEST) Program Since 1983 these proceeds have helped fund and support parks playgrounds river corridors trail restoration open space conservation wildlife habitats and more In working towards its goals and objectives the Colorado Lottery is an industry leader built on strong relationships with players retailers and proceeds partners The Lottery strives to continue to deliver superior products operate with innovative and efficient processes and demonstrate a commitment to excellent customer service to accomplish the mission of improving the quality of life in Colorado and enhancing Coloradorsquos great outdoors

Lottery Sales Distribution22

Lottery Fund Distribution 22

Aggregate Lottery Fund Distribution 22

Lottery

Lottery LocationswwwcoloradolotterycomABOUTCONTACT-US

21


Col

orad

o Lo

ttery

Div

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n

Todd GrecoRock Star AwardndashMay 2015

Colorado Lottery Division

Casey ClaytonStarfish AwardndashMay 2015Colorado Lottery Division

Fun FactsThe Colorado Lottery engages in more

than 50 events every year across the state

reaching over 5 million people

Fun Facts

This past year the Colorado Lottery launched

the wildly popular $5 Walking Dead Scratch

ticket It was the second most popular Scratch

game in Lotteryrsquos 32-year history

Fun Facts

The biggest payout that the Colorado Lottery has

had to date was a $90 million Powerball winner

from Rifle CO in August of 2014 Prior to that

the Lottery had a $20 million Powerball winner in

2007 and a $27 million LOTTO winner in 1992

22


Col

orad

o Lo

ttery

Div

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Conservation Trust Fund

Great Outdoors Colorado

Colorado Parks amp Wildlife

Capital Construction Fund

Other

Oth

er

$72

5

Capital Construction

Fund$4405

Colorado Parksamp Wildlife

$2718

Great Outdoors Colorado$9713

Conservation Trust Fund$10880

5

Lottery Sales Distribution(millions of dollars)


2011 2012 2013 2014 2015Cash 5 $ 192 $ 195 $ 213 $ 192 $ 193 Lotto $ 393 $ 333 $ 326 $ 338 $ 298Powerball $ 700 $ 819 $ 1167 $ 845 $ 720Scratch $ 3449 $ 3642 $ 3686 $ 3620 $ 3772MatchPlay1 $ 114 $ 93 $ 00 $ 00 $ 00Mega Millions2 $ 251 $ 371 $ 232 $ 368 $ 310Raffle3 $ 90 $ 00 $ 20 $ 00 $ 00Pick 34 NA NA $ 19 $ 87 $ 87Total $5189 $5453 $5663 $5450 $5380

Lottery Fund Distribution(millions of dollars)


2011 2012 2013 2014 2015Conservation Trust Fund $ 453 $ 493 $ 542 $ 521 $ 512 Great Outdoors Colorado $ 560 $ 571 $ 592 $ 603 $ 620Colorado Parks and Wildlife $ 113 $ 123 $ 136 $ 130 $ 128Public School Capital Construction Fund $ 07 $ 46 $ 86 $ 47 $ 20Totals $ 1133 $ 1233 $ 1356 $ 1301 $ 1280

1 MatchPlay began February 21 2010 and ended June 29 2012 2 Mega Millions began May 16 20103 Holiday Raffle ran most recently between October 1 2012 and January 1 20134 Pick 3 began April 28 20135 The ldquoOtherrdquo category includes General Fund State Public School Fund Lottery Contingency Reserve Fund and Public School Capital Construction Fund distributions

Aggregate Lottery Fund Distribution(millions of dollars)


2015


23

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The Enforcement Divisionrsquos mission is to uniformly enforce Colorado laws in a fair consistent and equitable manner through education compliance administration and criminal enforcement The Enforcement Division is comprised of five separate sections The sections are Auto Industry Gaming Liquor and Tobacco Enforcement Marijuana Enforcement and Racing

Enforcement Auto Industry Enforcement 25

Gaming Enforcement 26

Liquor and Tobacco Enforcement 27

Marijuana Enforcement 29

Racing Enforcement 31

Auto Industry Field Officeswwwcoloradogovenforcementcontact-us-auto-industry-division

Limited Stakes Gaming Officeswwwcoloradogovenforcementcontact-us-gaming

Liquor and Tobacco Enforcement Officeswwwcoloradogovenforcementinformation-resources-bulletin-board

Marijuana Enforcement Officeswwwcoloradogovenforcementcontact-us-marijuana-enforcement

Racing Enforcement Officewwwcoloradogovenforcementoffice-locations-racing

KUDOS


24

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Billi-jo NaysmithRockstar AwardndashNovember 2014

Division of Marijuana Enforcement

Chris HartmanRockstar AwardndashJuly 2015

Division of Gaming

Ashley LearyRockstar AwardndashMarch 2015

Division of Racing Events

Robin EatonStarfish AwardndashJuly 2015

Liquor Enforcement

KUDOS

KUDOSThe agents Susan Cariveau and Jennifer Higgs did a great job approving our liquor premise for the new patio They received our application on Thursday and the patio was open for beer sales the next day Friday at 5 pm We had a double digit sales increase that weekend because we could serve beer on the patio Just thought you would want to know they went above and beyond in meeting with Steve to process our application very quickly Irsquom sure they would appreciate you ldquocatching them doing things rightrdquo mdashBest Bill

On December 23rd Jeremy Wolff (Division of Gaming) was called to the Lodge Casino for a dropped $40000 voucher ticket (our fault) The MOD at the Lodge showed the video to Mr Wolff and after speaking to me Mr Wolff went from casino to casino watching their videos to track this person who had picked up the voucher The man was at the Isle Casino and Mr Wolff approached him The man immediately gave Mr Wolff the $40000 in cash which he brought back to me I feel Mr Wolff went above the call to retrieve the voucher and want you to know about it WHAT A GUY Much appreciated mdashLinda and Bob


25

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Auto Industry Division Fiscal Years 2011 to 2015

Licensing Activity 2011 2012 2013 2014 2015 Dealer Licenses Processed 4466 4493 4343 4383 4200Dealer License Revenues $1255549 $1316604 $1661306 $14836331 $1344379

Salesperson Licenses Processed 13186 13566 14356 14912 15752Salesperson License Revenues $1074576 $1177800 $1544030 $14753301 $1476250 1 Licenses processed increased however fee amounts decreased resulting in lower revenues

Dealer Licenses IssuedFiscal Year 2015

Investigation ActivityFiscal Year 2015

CasesConsumer Complaints Received 1218Investigations Completed 1220ViolationsFounded Complaints 697Criminal Summonses Issued 25Cases Presented to the Dealer Board 153Warning Letters Issued 321Verbal Warning Issued 181Criminal Cases Referred to Another Agency 11Compliance Inspections 0Background Investigations Initiated 718Background Investigations Completed 710

Dealer Board FinesFiscal Year 2015

Fines Ordered

Fines In Abeyance

Fines Imposed Payments

$712500 $518950 $193550 $176566

License Types Issued Licenses

Wholesale Auction-Renewal 4Wholesale Auction-Powersports-Original 0Wholesale Auction-Powersports-Renewal 0Wholesalers-Original 37Wholesalers-Renewal 307Wholesalers-Powersports-Original 2Wholesalers-Powersports-Renewal 1Additional Location 376Powersports-Additional Location 9Ownership Change 53Powersports-Ownership Change 1Name Change 24Powersports-Name Change 2Off-Premise 399Powersports-Off Premise 0Address Change 117Powersports-Address Change 2Class Change 36Powersports-Class Change 3Temp Out of State-Dealer 0Sub-Total 4200Salespersons-Original 3932Salespersons-Renewal 8012Salespersons-Multiple 1014Salespersons-Transfer 2475Salesperson-Reprint 319Sub-Total 15752TOTALS 19952

License Types IssuedLicenses

Buyer Agent-Original 1Buyer Agent-Renewal 2Dealers-New-Original 38Dealers-New-Renewal 594Dealers-New-Powersports-Original 12Dealers-New-Powersports-Renewal 81Dealers-Used-Original 109Dealers-Used-Renewal 1168Dealers-Used-Powersports-Original 11Dealers-Used-Powersports-Renewal 44Manufacturers-Original 23Manufacturers-Renewal 218Manufacturers-Powersports-Original 3Manufacturers-Powersports-Renewal 4Manufacturers Distributor-Original 4Manufacturers Distributor-Renewal 38Manufacturers Distributor-Powersports-Original 2Manufacturers Distributor-Powersports-Renewal 1Manufacturer Distributor Branch-Original 0Manufacturer Distributor Branch-Renewal 0Manufacturer Distributor Branch-Powersports-Original 0Manufacturer Distributor Branch-Powersports-Renewal 0Manufacturers Rep-Original 171Manufacturers Rep-Renewal 302Manufacturers Rep-Powersports-Original 0Manufacturers Rep-Powersports-Renewal 0Wholesale Auction-Original 1


26

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Limited Stakes Gaming Revenues and Expenditures1

Fiscal Year 2015

Limited Gaming Revenues 2 $ 111438021Plus Fiscal Year 2014 Escrow $ 2335805

LessDivision of Gaming and Limited Gaming Control Commission Expenditures $ 13981725Fiscal Year 2015 Escrow $ 2573759Net Total Available for Distribution $ 97218342

Limited Stakes Gaming Fund DistributionFiscal Years 2011 to 2015

2011 2012 2013 2014 20153

Limited Gaming Revenue $105949859 $103557500 $104644974 $106322700 $ 111421159

CommissionDivision Expenses $ 12097096 $ 12305062 $ 12872721 $ 13877185 $ 13981725

Total Amount Distributed $ 95327351 $ 91197386 $ 92686815 $ 92219372 $ 97218342

State General Fund $ 20400269 $ 20304942 $ 12102134 $ 11820185 $ 13571425

Local Government Gaming Impact Fund $ 3600806 $ 3314827 $ 5000000 $ 5000000 $ 5000000

Tourism Promotion Fund $ 12002686 $ 11049424 $ 15000000 $ 15000000 $ 15000000

State Historical Society $ 24195009 $ 23127355 $ 23633195 $ 23475304 $ 24455998

Film Incentives Cash Fund Colorado Office of Film Television and Media $ 240054 $ 220989 $ 500000 $ 500000 $ 500000

Bioscience Discovery Evaluation Grant Program $ 4320967 $ 3977793 $ 5500000 $ 5500000 $ 0

Advanced Industries Acceleration Cash Fund $ 0 $ 0 $ 0 $ 0 $ 5500000

Innovative Higher Ed Research Fund $ 1680376 $ 1546920 $ 2100000 $ 2100000 $ 2100000

Creative Industries Cash Fund $ 960215 $ 883954 $ 2000000 $ 2000000 $ 2000000

Limited Gaming CountiesGilpin County $ 8544294 $ 8196996 $ 8364125 $ 8373641 $ 8780053

Teller County $ 1824995 $ 1714728 $ 1764387 $ 1687203 $ 1701089

Limited Gaming CitiesCity of Black Hawk $ 6352054 $ 6048629 $ 6174172 $ 6244431 $ 6592639

Central City $ 768192 $ 782200 $ 795932 $ 733603 $ 724072

City of Cripple Creek $ 1520829 $ 1428940 $ 1470322 $ 1406003 $ 1417574

Revenue Distribution Resulting from Amendment 504

Fiscal Years 2011 to 20152011 2012 2013 2014 2015

Cities of Black Hawk Central City and Cripple Creek $ 891661 $ 859969 $ 828255 $ 837900 $ 987549

Gilpin and Teller Counties $ 1069993 $ 1031963 $ 993906 $ 1005480 $ 1185059

Community College System $ 6954952 $ 6707757 $ 6460388 $ 6535622 $ 7702884

Total Due to Extended Gaming Recipients $ 8916606 $ 8599689 $ 8282549 $ 8379002 $ 9875492

1 These figures are based on an accrual basis and includes interest and pass-through revenues and costs2 Includes $16862 of interest income in the Extended Gaming Fund during FY 20153 Beginning with fiscal year 2015 revenues and escrow no longer include the unrealized gain or loss number This is a more accurate reflection of both revenues and escrow4 Beginning July 2 2009 Colorado casinos were allowed to increase maximum bets to $100 offer the games of craps and roulette and remain open 24 hours a day as a result of the passage of Amendment 50 This amendment earmarks additional State revenues generated by these changes for community colleges and the gaming cities and counties


27

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Online Transaction DatandashGamingFiscal Years 2014 and 2015

2014 2015Limited Stakes Gaming Transactions Amount Collected Transactions Amount Collected Gambling intercept 585 $906598 723 $1096840

Tobacco EnforcementFiscal Year 2015

Tobacco Compliance Checks 3145Violations 261

Liquor Licenses in Force by TypeFiscal Years 2011 to 2015

2011 2012 2013 2014 201532 Beer Importers License (non-resident) 11 11 10 11 1232 Beer Manufacturer 6 5 6 5 532 Beer Manufacturer (non-resident) 6 7 6 6 532 Retail Beer 1667 1552 1582 1552 153432 Special Events Permit 134 26 11 11 932 Wholesale Beer 40 34 38 36 37Arts Liquor 53 45 51 54 54Bed and Breakfast Permit 60 56 51 48 45Beer and Wine 485 482 499 526 562Beer Wine amp Spiritous Liquor Special Events Permit 3136 1209 443 410 329Brew Pub 90 91 102 111 120Club Liquor 193 187 186 171 172Hotel amp Restaurant Liquor 4525 4370 4385 4399 4528Hotel amp Restaurant--Optional Premises 244 226 228 223 231Importer--Malt Liquor 64 63 66 67 71Importer--Vinous amp Spiritous Liquor 437 432 422 425 456Limited Winery 146 147 132 114 124Liquor-License Drug Store 14 10 14 13 15Malt Liquor Manufacturer (non-resident) 25 26 25 24 25Manufacturer--Brewery 46 60 88 150 182Manufacturer--DistilleryRectifier 22 33 38 54 69Manufacturer--Winery 1 2 5 5 5Optional Premises 63 61 60 65 70Public Transportation Liquor 27 28 26 22 24Racetrack Liquor 6 4 4 3 4Resort Complex 15 15 14 14 13Retail Gaming Tavern 24 22 22 20 18Retail Liquor Store 1608 1517 1552 1563 1573Tavern Liquor 1436 1391 1344 1355 1366Wholesale Beer 93 102 128 191 220Wholesale Liquor 109 117 118 127 138Wine Delivery Permit 1149 1184 1160 1223 1332Total Licenses 15935 13515 12816 12998 13348


28

Enfo

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ion

Violations of the Liquor Code and 32 Beer ActFiscal Years 2011 to 2015

Actions 2011 2012 2013 2014 2015State Administrative Actions 369 278 424 362 314State Revocations 4 3 0 5 0State Suspensions 163 51 70 44 33State Denials 0 1 1 3 3Division-Filed Court Cases 784 756 1042 1026 988Division-Assisted Local Hearings 6 6 12 5 3Totals 1326 1095 1549 1445 1341

Active County-Issued State Liquor LicensesFiscal Years 2011 to 2015

County 2011 2012 2013 2014 2015Larimer 592 569 578 578 575Las Animas 63 59 56 57 49Lincoln 19 17 17 17 16Logan 38 36 38 37 37Mesa 255 228 229 226 222Mineral 20 17 18 14 18Moffat 39 38 37 35 33Montezuma 62 58 60 63 62Montrose 77 73 66 63 60Morgan 60 58 59 62 60Otero 52 41 38 37 38Ouray 46 42 36 38 36Park 46 36 36 37 38Phillips 13 13 14 14 13Pitkin 159 148 145 149 142Prowers 36 33 32 29 32Pueblo 352 332 310 312 293Rio Blanco 31 27 29 28 26Rio Grande 38 36 34 31 33Routt 144 134 126 127 133Saguache 19 18 17 14 12San Juan 23 21 19 17 21San Miguel 62 58 64 64 61Sedgwick 10 11 9 8 9Summit 225 207 223 218 225Teller 79 68 69 66 66Washington 8 8 6 8 10Weld 366 361 361 345 349Yuma 30 28 23 24 22State Totals 10490 9974 10042 10060 10253

Special Event LicensesLiquor 3136 1209 443 410 32932 Beer 134 26 11 11 9

County 2011 2012 2013 2014 2015Adams 553 534 554 616 604Alamosa 47 48 45 43 47Arapahoe 912 862 869 865 890Archuleta 59 50 48 46 50Baca 10 8 9 7 7Bent 12 11 10 7 9Boulder 579 553 551 558 564Broomfield 91 92 115 125 135Chaffee 83 73 75 72 75Cheyenne 7 7 7 7 6Clear Creek 46 44 38 38 40Conejos 17 18 16 16 15Costilla 16 13 13 16 16Crowley 8 6 5 6 5Custer 24 21 16 18 19Delta 77 67 69 68 72Denver 1598 1586 1597 1589 1704Dolores 15 12 13 13 11Douglas 383 354 374 379 379Eagle 289 280 274 275 273El Paso 949 891 908 926 947Elbert 26 24 23 17 18Fremont 88 95 87 79 82Garfield 203 187 185 179 183Gilpin 41 34 35 34 34Grand 124 113 115 105 107Gunnison 125 115 116 112 115Hinsdale 17 15 15 14 14Huerfano 36 40 40 36 34Jackson 13 12 12 10 10Jefferson 871 839 855 865 894Kiowa 4 3 3 5 6Kit Carson 23 22 23 24 24La Plata 152 143 153 146 145Lake 28 27 25 26 28


29

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ion

Marijuana Enforcement ActivityFiscal Years 2012 though 2015

Medical Marijuana Licensing Activity 2012 2013 2014 2015

Medical Marijuana Center Business Licenses Issued 273 372 493 512

Medical Marijuana-Infused Product Business Licenses Issued 38 80 144 183

Medical Marijuana Optional Premises Cultivation Business License Issued 488 727 763

Retail Marijuana Licensing Activity 2014 2015

Retail Marijuana Store Business Licenses Issued 205 372

Retail Marijuana Product Manufacturer Business Licenses Issued 58 132

Retail Marijuana Optional Premises Cultivation Business License Issued 272 471

Retail Marijuana Testing Facility Business Licenses Issued 7 19

Marijuana Licenses and Application Fees Transfer to Marijuana Cash Fund 20141 20152

Medical Marijuana $ 7117569 $ 9610024

Retail Marijuana $ 2425200 $ 4545830

Total $ 9542769 $ 14155854

Marijuana Sales Tax Transfer to Marijuana Cash Fund (29 rate) 20141 20152



Total $ 13268876 $ 22225750

Retail Marijuana Sales Tax (10 rate) 20141 20152

Local Government Distribution (15 of Total) $ 1353571 $ 6272356

Marijuana Cash Fund Transfer (85 of Total) $ 7668035 $ 35543542

Collections Not Yet Allocated 3 $ 1746 $ 201900

Total $ 9023352 $ 42017798

Retail Marijuana Excise Tax (15 rate) 20141 20152

Public School Capitol Construction Assistance Fund Transfer $ 3012860 $ 23949565

Marijuana Cash Fund Transfer $ 0 $ 0


Total $ 3014839 $ 23995775

1 Sale of retail marijuana began January 1 2014 Marijuana data for fiscal year 2014 includes marijuana sales data from January 1 2014 through May 31 2014 Fiscal year 2014 data were modified to reflect updated information 2 Marijuana data for fiscal year 2015 includes marijuana sales data from June 1 2014 through May 31 20153 This indicates those receipts that have posted to the accounting system but have not yet been reconciled to the relevant salesexcise tax return These receipts may affect the precision of the calculations to transfer or distribute the salesexcise taxes to their proper disposition


30

Enfo

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Marijuana Licensed Businesses by CountyFiscal Year 2015

All Business Licensing Activity 1

Medical Marijuana Retail Marijuana

County Licenses Issued 2

Applications Pending as of

6302015

Licenses Issued 2


6302015Adams 11 1 20 0Alamosa 5 0 0 0Arapahoe 19 0 30 0Archuleta 4 2 4 0Boulder 75 3 86 0Chaffee 6 0 9 0Clear Creek 15 0 23 0Conejos 0 0 1 0Costilla 5 0 5 1Denver 686 29 405 4Eagle 12 0 17 0El Paso 290 8 3 0Fremont 26 0 0 0Garfield 29 0 29 0Gilpin 4 0 9 0Grand 5 0 7 0Gunnison 2 0 12 0Huerfano 0 0 3 0Jefferson 38 0 20 0La Plata 12 0 15 0Lake 0 0 9 0Larimer 34 0 20 0Las Anamas 6 2 15 0Mesa 2 0 4 0Moffatt 1 0 0 0Montezuma 11 0 10 0Montrose 3 0 0 0Morgan 5 0 3 0Ouray 6 1 8 0Park 6 0 25 0Pitkin 12 0 17 0Pueblo 75 0 110 0Routt 19 0 20 0Saguache 1 0 9 0San Juan 0 0 5 0San Miguel 11 0 11 0Sedgwick 2 0 2 0Summit 5 0 16 0Teller 5 0 0 0Weld 10 0 12 0Total 1458 46 994 5

1 Activity includes licenses and pending applications for centers cultivations and manufacturers2 Issued licenses have received State Licenses but may not have a local authority approval


31

Enfo

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ion

Racing Events Pari-Mutuel Comparative Data

Calendar Years 2010 to 2014

Number of Live Racing Days 2010 2011 2012 2013 2014Horse Racing 39 40 39 39 38Greyhound Racing 0 0 0 0 0Total 39 40 39 39 38

Pari-Mutuel Sales 1

Horse Racing $48463460 $48063003 $45852063 $46230149 $47767088 Greyhound Racing $28971896 $31686653 $34182957 $34692476 $33772570Total $77435356 $79749656 $80035020 $81192625 $81539658

State Pari-Mutuel Tax Collections Horse Racing $ 345011 $ 360473 $ 343890 $ 347479 $ 358253 Greyhound Racing $ 217288 $ 237650 $ 256372 $ 262219 $ 253294Total $ 562299 $ 598123 $ 600262 $ 609698 $ 611547

1 Totals include off-track-betting figures

Racetrack and Licensed Off-Track Betting Locationswwwcoloradogovenforcementnode37721

Arapahoe Park(open during live horse racing season)26000 East Quincy AveAurora CO 80016(303) 690-2400

Bank 8 Billiards dba The 8 Track2460 Patterson 3Grand Junction CO 8150(970) 255-8808

Big Drsquos OTB at El Bandido Night Club618 25th StreetGarden City CO 80631(970) 353-9759

Havana Park10750 E Iliff AveAurora CO 80014Phone (303) 696-7315 or (303) 751-5918

Post Time3570 N Academy BlvdColorado Springs CO 80915(719) 570-7545

Post Time at Sick Puppy Saloon (Special Events Only ie Kentucky Derby Preakness Stakes Belmont Stakes)5975 Terminal AvenueColorado Springs CO 80915(719) 591-1126

Red amp Jerryrsquos1840 West Oxford AveSheridan CO 80110Phone (303) 783-0655

Softball Country2101 W 64th AvenueDenver CO 80211(303) 426-6784

Softball Country at Celtic Tavern1801 Blake StreetDenver CO 80202(303) 308-1795

Southern Colorado Gaming amp Event Center3215 Lake AvePueblo CO 81005Phone (719) 561-0753 or(719) 561-8926

Sundance OTB2716 E Mulberry RdFort Collins CO 80524(970) 484-1600

Wildwood Casino119 Carbonate StCripple Creek CO 80813(719) 244-9700

32


Taxa

tion

2015

The Taxation Division is charged with collection administration audit and enforcement responsibilities for all taxes fees bonds and licenses under Colorado tax laws The vision of the Taxation Division is to fulfill its statutory mandates while being responsive to customers by providing accurate timely and reliable information in understandable terms The Division will continually provide its services to the taxpayers of Colorado in a manner that is efficient and productiveThe Taxation Division is organized into four areas Taxpayer Service Tax Auditing and Compliance Tax Conferee and Tax Policy Analysis While each section functions separately they unite to achieve the Departmental goals of being the premier Department of Revenue known for its outstanding customer service innovation and dedicated employees Information is easy to find on the Taxation general information website wwwtaxcoloradocom which includes forms publications and Quick Answers The Tax Division offers live in-person classes for businesses on sales tax laws and filing requirements and we provide online instructional videos Making citizens aware of new tax laws filing tips and updates through the Taxation weblog and email subscription service are all services available on the website

Taxation State Sales and Use Tax Net Collections 34

Taxable and Nontaxable Returns 35

Tax Credits36

Corporate Income Tax Credits 37

Returns Filed for Old Age Property Tax and Heat Credits 37

Alternative Minimum Tax 37

Refunds Issued38

Income Tax Cash Flow 39

Alcoholic Beverage Excise Taxes and License Fees 40

Taxable Gallons Of Beer Wine and Spirits40

Distribution of Net Cigarette Tax Collections 41

Tobacco Products Tax Collections 41

State Motor Fuel Gallons and Receipts 42

Colorado Net Severance Tax Collections 43

Online Transaction DatandashTax 44

Taxpayer Service Centerswwwcoloradogovtaxlocations-service-centers

Tax Auditing and Compliance District Officeswwwcoloradogovtaxlocations-service-centers

33


Taxa

tion

Nick SantosRockstar AwardndashOctober 2014Excise Tax Accounting Section

Colleen ChaseRockstar AwardndashFebruary 2015Taxation Auditing amp Compliance

Lyle MacDonaldRockstar AwardndashFebruary 2015

Tax Conferee Section

Sandra SanbornStarfish AwardndashJanuary 2015

Taxation Auditing amp Compliance

Lauren HaggeStarfish AwardndashAugust 2015


KUDOSI wanted to take a moment and commend Revenue Agent Akila (Tremble)for her exemplary service to me Recently I contacted the Colorado Department of Revenue to resolve an issue for one of my clients Each agent I spoke with just passed me to another agent due to what must have been the complexity of the issue Thankfully I finally was put in contact with Agent Akila and my issue was shortly resolved She took the time to gather the facts review the issues and then make an educated and objective decision resolving the situation Agent Akila is truly an asset to the Colorado Department of Revenue mdashBrian

34


Taxa

tion

State Sales and Use Tax Net Collections (thousands of dollars)


Year Sales Tax ConsumerUse Tax

RetailerUse Tax

Total PercentChange

2015 $ 2561913 $123175 $132685 $ 2817773 782014 $ 2371992 $116268 $125209 $ 2613469 812013 $ 2187244 $110166 $119321 $ 2416731 502012 $ 2096351 $102689 $103292 $ 2302332 592011 $ 1977434 $ 95083 $101365 $ 2173882 66

0

500

1000

1500

2000

2500

3000

20152014201320122011

Net Sales Tax CollectionsFiscal Years 2011 to 2015

Mill

ions

of D

olla

rs

$19774 $23720$21872 $25619$20964

0

50

100

150

200

250

300

20152014201320122011

Net Use Tax CollectionsFiscal Years 2011 to 2015

Mill

ions

of D

olla

rs

$1964 $2415$2295 $2559$2060

35


Taxa

tion

Taxable and Nontaxable ReturnsFiscal Years 2011 to 2015

Type of Return Individual Fiduciary Partnership Corporation TotalsTaxable

2015 2093640 17989 10144 14654 2136427 2014 1995282 15621 9508 14716 2035127 2013 1954765 13557 8508 13848 1990678 2012 1914627 11972 7765 13637 1948001 2011 1809571 11473 6480 11748 1839272

Nontaxable2015 630132 29734 225356 34384 919606 2014 633067 31022 219747 33642 917478 2013 631678 31706 212296 35267 910947 2012 654624 32433 207052 37320 931429 2011 631432 34370 193825 30737 890364

Amended2015 73880 1247 233 2994 78354 2014 69913 1099 495 2889 74396 2013 77543 1062 1395 2796 82796 2012 88759 933 4348 3343 97383 2011 71876 976 5333 2531 80716

Totals2015 2797652 48970 235733 52032 3134387 2014 2698262 47742 229750 51247 3027001 2013 2663986 46325 222199 51911 2984421 2012 2658010 45338 219165 54300 2976813 2011 2512879 46819 205638 45016 2810352

0

500

1000

1500

2000

2500Taxable

Nontaxable

Amended

20152014201320122011

Num

ber o

f Ret

urns

(in

thou

sand

s)

Taxable Nontaxable and Amended Income Tax ReturnsFiscal Years 2011 to 2015

Total ReturnsTaxableNontaxableAmended

28101839

89081

29771948

93197

29841991

91183

30272035

91774

31342136

92078

36


Taxa

tion

Tax CreditsFiscal Years 2014 and 2015

Individual Fiduciary and Partnership

2014 2015Tax Credits Amount Filings Amount FilingsEnterprise zone investment credit $ 6358149 4446 $ 6497417 1895 Enterprise zone commercial vehicle investment credit $ 3912 7 $ 0 0Enterprise zone new business facility employee credit $ 519661 408 $ 1093780 414 Enhanced rural enterprise zone new business facility employee credit $ 136629 86 $ (3377) 8 Enterprise zone agricultural employee processing credit $ 21150 8 NR NR Enhanced rural enterprise zone agricultural employee processing credit $ 16698 7 NR NR Enterprise zone employee health insurance credit $ 52948 81 $ (782) 5 Contribution to enterprise zone administrator credit $ 5030221 5940 $ 5659192 8393 Research and development enterprise zone credit $ 154621 154 $ 212763 145 Rehabilitation of vacant commercial buildings enterprise zone credit $ 229045 36 $ 73497 8 Job training program enterprise zone credit $ 515981 602 $ 415127 346 Enterprise zone credits carried over1 $ 13174 44 $ 36612 30 Other enterprise zone credits2 $ 11434 35 $ 141831 19 Child care credit $ 2942392 31687 $ 4557057 33670 Alternative fuel credit3 $ 5270766 2444 $ 5921096 1945 Gross conservation easement credit $ 59701161 2745 $ 30911394 1363 Credit for taxes paid to another state $ 198927050 62041 $ 192097908 65188 Plastic recycling investment credit $ 2172 6 $ 5454 9 Colorado minimum tax credit $ 2194583 7370 $ 2257648 6804 Historic property preservation credit $ 535498 160 $ 833047 184 Child care investment credits4 $ 334000 620 $ 531318 808 School-to-career investment credit $ 654 8 $ 35229 57 Colorado works program credit $ 1967 13 $ 18758 35 Child care contribution credit $ 8154685 11872 $ 20474982 18746 Rural technology enterprise zone credit5 NR NR NR NR Long term care insurance credit $ 3442821 17546 $ 3263649 16547 Contaminated land redevelopment credit $ 69987 7 $ 103256 16 Low-income housing credit5 $ 124 3 NR NR Aircraft manufacturer new employee credit NR NR $ 21653 24 Colorado innovation investment tax credit $ 25017 14 $ 123771 31 Job growth incentive tax credit $ 844898 10 $ 1202512 49 Other credits6 $ 4001910 938 $ 4064107 1071

TOTAL $ 299524527 149342 $ 280601707 157818

1 Credits Apply to 2010 and prior income tax years and includes enterprise zone credits carried over from previous tax years2 Credits Apply to 2010 and prior income tax years and includes the research and development enterprise zone credit the rehabilitation of vacant commercial buildings enterprise zone credit and the job training program enterprise zone credit3 These include refundable and non refundable alternative fuel vehicle credits and alternative fuel refueling facility credit4 These include investment credits for licensed child care centers family care homes and employers providing licensed child care facilities5 These include credits carried forward only See FYI 36 for rural technology enterprise zone credit and FYI 46 for low income housing credit6 These include other credits from fiduciary and partnership returns as well as 2010 and prior income tax yearsrsquo credits for taxes paid to another state plastic recycling investment previous year minimum tax historic property preservation child care center investment employer child care facility investment school-to-career investment Colorado works program child care contribution rural technology enterprise zone (carry forward) long term care insurance contaminated land redevelopment low-income housing weather related livestock sale (carry forward) aircraft manufacturer new employee credit and job growth incentive

NR - Not releasable data due to confidentiality requirements and is included in the total Prior year totals were modified to include the not releasable data

The information in this table reflects individual partnership and fiduciary income tax transactions that occurred during the fiscal year but not limited to credits claimed on current year amended returns andor corrected returns previously in error The information may encompass transactions over multiple tax years This information is different from data by income tax year

37


Taxa

tion

Corporate Income Tax CreditsFiscal Years 2014 and 2015

2014 2015Tax Credits Amount Filings Amount Filings Enterprise zone investment $ 19983421 393 Commercial vehicle investment credit $ 62928 4 NR NREnterprise zone employee $ 920496 102 $ 38955 12 Enterprise zone contribution credits $ 444925 153 $ (199890) 17 Enterprise zone building rehab credit NR NR $ 0 0 Enterprise zone research credit $ 1493769 24 $ 94500 4 Enterprise zone job training credit $ (1442187) 4 $ 0 0 Rural technology enterprise zone credit carryforward NR NR NR NROther enterprise zone credits 1 $ (1089911) 13 $ 320692 7 New investment tax $ 429078 633 $ 398363 556 Alternative fuel credit 2 $ 2015237 4 NR NRGross conservation easement credit $ 7439828 140 $ 1107070 33 Old investment tax credit NR NR NR NRCrop and livestock contribution credit $ 0 0 NR NRHistoric property preservation credit $ 60896 4 $ 0 0 Child care contribution credit $ 55177 33 $ 638847 78 Child care investment credits 3 NR NR NR NRSchool-to-career investment credit $ 0 0 $ 0 0 Colorado works program credit NR NR NR NRContaminated land redevelopment credit $ 0 0 $ 0 0 Low-income housing credit NR NR $ 0 0 Aircraft manufacturer new employee credit $ 0 0 NR NRJob growth incentive credit $ 1771688 8 $ 2382508 11 Other credits 4 NR NR $ 94338 5 TOTAL $ 47867818 1529 $ 4788776 733

Returns Filed for Old Age Property Tax and Heat CreditsFiscal Years 2011 to 2015

Year Number Of Returns Amount Of RefundCredit Average Credit2015 18267 $5746231 $3152014 19395 $6086470 $314 2013 20878 $6874010 $329 2012 21703 $7254389 $334 2011 24206 $7373322 $305

Alternative Minimum TaxFiscal Years 2011 to 2015

Year Number Of Returns Alternative Minimum Tax 2015 2918 $6245441 2014 2908 $5592794 2013 2738 $4984432 2012 2707 $5229465 2011 2574 $4075750

1 Applies to income tax years 2009 and prior and includes enterprise zone vacant commercial building rehabilitation credit enterprise zone research and experimental credit enterprise zone job training credit and rural technology enterprise zone credit2 Includes credit amounts for the purchase of alternative fuel vehicles and investment in alternative fuel refueling facilities3 Includes investment credits for licensed child care centers family care homes and employers providing licensed child care facilities4 Applies to income tax years 2009 and prior and includes credits for old investment tax crop and livestock contribution historic property preservation child care contribution child care center - family care home investment employer child care facility investment school-to-career investment Colorado works program contaminated land redevelopment low-income housing and aircraft manufacturer new employee NR - Not Releasable due to confidentially requirements and is included in the total Prior year totals were modified to include the non releasable data This credit is not available for reporting during FY 2014-15

The information in this table reflects corporate income tax transactions that occurred during the fiscal year but is not limited to credits claimed on current year amended returns andor corrected returns previously in error The information may encompass transactions over multiple years This information is different from data by income tax year

38


Taxa

tion

Refunds IssuedFiscal Years 2011 to 2015

YearNumber

of Refunds

Income Tax Refunds

Article XSection 20 Refunds2

Total Refunds3

Average Refund Per

ReturnIndividual Income Tax1

2015 1663610 $ 777410432 $0 $ 777410432 $467 2014 1615563 $ 790546637 $0 $ 790546637 $489 2013 1599658 $ 758105087 $0 $ 758105087 $474 2012 1572378 $ 786868713 $0 $ 786868713 $500 2011 1570641 $ 836424576 $0 $ 836424576 $533

Fiduciary2015 3065 $ 5251247 $ 1713 2014 2726 $ 5196483 $ 1906 2013 2555 $ 4827565 $ 1889 2012 2202 $ 4944222 $ 2245 2011 2250 $ 4582858 $ 2037

Corporate Income Tax2015 4171 $ 117575280 $ 28189 2014 4178 $ 105493583 $ 25250 2013 3803 $ 96000403 $ 25243 2012 4889 $ 131243697 $ 26845 2011 4183 $ 137153721 $ 32788

1 Refunds include refund intercepts income tax checkoffs warrants issued and refund cancels The figure does not include property tax refunds or heat rebates2 This column reflects the dollar amount for refunds administered through income tax forms that were processed based on the requirements of Article X Section 20 of the State Constitution3 The Total Refund column reflects all refunds including those processed per Article X Section 20

I needed help with enterprise zone credit reporting and carryforward treatment and Jan Hoaglund in the Grand Junction office pleasantly clearly and efficiently showed me just what I needed to do Ms Hoaglund has helped me in prior years She has a great attitude and personality for customer service and shersquos really smart about Colorado taxes She goes the extra mile to help struggling taxpayers Thank you for providing such a great resource for taxpayers and please keep her on the job Thank you mdashRichard

KUDOS

39


Taxa

tion

0

100

200

300

400

500

600

700

800

20152014201320122011

Net Corporate Income Tax CollectionsFiscal Years 2011 to 2015

Mill

ions

of D

olla

rs

$3835 $4922 $6522 $7175 $6686

0

1000

2000

3000

4000

5000

6000

7000

8000

20152014201320122011

Net Individual Income Tax CollectionsFiscal Years 2011 to 2015

Mill

ions

of D

olla

rs

$45406 $48756 $55285 $56539 $63522

Income Tax Cash Flow(Millions of Dollars)


Year Tax Withheld

Estimated Payments

Cash With Returns

Gross Collections Adjustments1 Refunds Net

Collections

Individual Tax 2

2015 $50629 $13317 $7487 $71433 $843 $7827 $63522 2014 $46996 $10668 $6878 $64542 $45 $7957 $56539 2013 $44593 $11686 $6668 $62948 $34 $7629 $55285 2012 $42017 $ 9006 $5696 $56719 $45 $7918 $48756 2011 $40434 $ 7845 $5571 $53850 $35 $8410 $45406

Corporate Tax 2015 $00 $6760 $1102 $ 7862 $00 $1176 $ 6686 2014 $00 $7271 $ 959 $ 8230 $00 $1055 $ 7175 2013 $00 $6400 $1082 $ 7482 $00 $ 960 $ 6522 2012 $00 $5168 $ 1066 $ 6235 $00 $1312 $ 4922 2011 $00 $4130 $1077 $ 5207 $00 $1372 $ 3835

1 Adjustments include short-checks and withholdings refunds2 For this table fiduciary information is included in this category3 An unusually large adjustment occurred during this fiscal year

40


Taxa

tion

0

5

10

15

20

25

30

Spirits

Beer

Wine

20152014201320122011

Mill

ions

of D

olla

rs

Excise Tax RevenuesFiscal Years 2011 to 2015

Spirits $233 $248 $259 $265 $273Beer 90 89 88 88 89Wine 49 51 54 55 56

Alcoholic Beverage Excise Taxes and License FeesFiscal Years 2011 to 2015

2011 2012 2013 2014 2015State License Fees $3107054 $3204467 $3611266 $3945792 $3615371 85 Liquor Licenses (from local government) $3097470 $3182202 $3096509 $3265887 $3321186 Total Net License Fees $6204524 $6386669 $6707775 $7211679 $6936557

32 Beer Tax $ 478445 $ 463382 $ 374155 $ 366469 $ 361497 Repeal Beer Tax $ 8514422 $ 8436052 $ 8466726 $ 8418506 $ 8519127 Hard Cider Tax $ 20639 $ 16064 $ 22785 $ 38558 $ 90156 Wine Tax $ 4856409 $ 5127991 $ 5387244 $ 5533033 $ 5556536 Spirituous Liquors Tax $ 23262547 $ 24819111 $ 25887063 $ 26512197 $ 27309606 Total Net Tax Receipts $ 37132462 $ 38862600 $ 40137973 $ 40868763 $ 41836922

Total Net Revenues $ 43336986 $ 45249269 $ 46845748 $ 48080442 $ 48773479

Taxable Gallons of Beer Wine and SpiritsFiscal Years 2011 to 2015

Year Beer Wine Spirits2015 111016856 18567710 119725322014 109812194 17867779 116229502013 110511009 17202962 113488882012 111242926 16296374 108806992011 112410844 15510715 10198303

41


Taxa

tion

0

50

100

150

200

250

20152014201320122011

Mill

ions

of P

acka

ges

2044 2077 1989 1931 1839

Packages of Cigarettes TaxedFiscal Years 2011 to 2015

Packages

Distribution of Net Cigarette Tax CollectionsFiscal Years 2011 to 2015

Year CityCounty Share Collections

State Share Collections

Health-Related Programs

CollectionsTotal Collections

2015 $11788004 $25497022 $124280298 $161565324 2014 $11693193 $25487357 $123595398 $160775948 2013 $12098292 $26086660 $127283176 $165468128 2012 $12304812 $27573656 $132928226 $172806694 2011 $12506780 $26739550 $130629639 $169875969

1 Amounts based on time of distribution rather than entitlement per statute

Tobacco Products Tax CollectionsFiscal Years 2011 to 2015

Years Gross General Fund Collections

Refunds And Short Checks


Collections

Total Net Collections

2015 $17518636 $ (14657) $17947156 $35451135 2014 $16748256 $ (7423) $16923144 $33663977 2013 $15665950 $ (72826) $15965112 $31558236 2012 $15137489 $ (21848) $15476237 $30591878 2011 $14538437 $ (127394) $14754830 $29165873

42


Taxa

tion

State Motor Fuel Gallons and ReceiptsFiscal Years 2011 to 2015

2011 2012 2013 2014 2015GasolineGasoholGross Gallons 2174827391 2171725091 2180934055 2205927976 2297276620ExemptionsDeductions 101748783 94726371 103212904 86304652 101902623Refunds 14745803 15971397 13637563 13959030 10557473Net Gallons 2058332805 2061027323 2064083588 2105664294 2184816524

DieselGross Gallons 637738740 630203505 599783453 624939006 644234808ExemptionsDeductions 104854122 106904379 87597144 90092530 102020850Refunds 26966533 33239682 21236201 25685913 12206510Net Gallons 505918085 490059444 490950108 509160563 530007448

Alternative FuelsGross Gallons 20444984 45302624 40577453 69205043 99939510ExemptionsDeductions 5622705 11872014 8550522 15791171 22598178Net Gallons 14822279 33430610 32026931 53413872 77341332

Aviation GasolineGross Gallons 4933803 5128522 4747838 4349030 4559694ExemptionsDeductions 532630 458151 436746 538569 369667Refunds 277470 373093 234117 166147 115519Net Gallons 4123703 4297278 4076975 3644314 4074508

Aviation Jet FuelGross Gallons 179108936 264615394 395722132 414335872 370333784ExemptionsDeductions 144315546 223171153 359954026 376388509 328937625Refunds 3609548 2574898 3021492 2578560 2815841Net Gallons 31183842 38869343 32746614 35368803 38580318

SummaryGross Gallons Total 3017053854 3116975136 3221764931 3318756927 3416344416ExemptionsDeductions Total 357073786 437132068 559751341 569115431 555828943Refunds Total 45599354 52159070 38129373 42389650 25695343Net Gallons Total 2614380714 2627683998 2623884217 2707251846 2834820130

ReceiptsNet GasolineGasohol 22 cents $446669209 $456077344 $449593926 $460038937 $475692603 Net Special Fuel 205 cents $105720993 $106348629 $106086839 $115616161 $117262494Net Compressed Natural Gas 6 cents 3 na na na $ 80846 $ 153425Net Liquified Natural Gas 5 cents 4 na na na $ 70831 $ 418395Net Liquified Petroleum Gas 5 cents 4 na na na $ 74643 $ 441224Net Aviation Gasoline 6 cents $ 213178 $ 206187 $ 202442 $ 180926 $ 188023Net Aviation Jet Fuel 4 cents $ 1230898 $ 1332002 $ 1494730 $ 1299429 $ 1992142Net All Fuels Total $553834278 $563964162 $557377937 $577361773 $596148306

1 Gallons and excise tax receipts may not reconcile Gallons are tracked by actual period of activity while excise taxes are based on receipts during each calendar month 2 Current fiscal year data is preliminary Prior year data was modified to reflect updated information 3 Effective January 1 2015 this fuel type is levied at 6 cents per gallon The gallons are included in the Alternative Fuels section4 Effective January 1 2015 these fuel types are levied at 5 cents per gallon The gallons are included in the Alternative Fuels section

43


Taxa

tion

0

50

100

150

200

250

300

Other

Oil amp Gas

20152014201320122011

Mill

ions

of D

olla

rs

Net Severance Tax CollectionsFiscal Years 2011 to 2015

Oil amp GasOther1

137691

1630120

1361116

235299

284780

Colorado Net Severance Tax CollectionsFiscal Years 2011 to 2015

Year Oil and Gas Other1 Total2015 $ 284670907 $ 8011936 $ 2926828432014 $ 235199630 $ 9887724 $ 2450873542013 $ 136083569 $ 11647221 $ 1477307902012 $ 163046102 $ 12044764 $ 1750908662011 $ 137589353 $ 9100415 $ 146689768

1The ldquootherrdquo classification includes severance tax collections for coal molybdenum and metallic minerals

KUDOS

44


Taxa

tion

Online Transaction DatandashTaxFiscal Years 2014 and 2015

2014 2015

Taxpayer Service Division Transactions Amount Collected

Transactions Amount Collected

Online Tax Payments Individual Income Taxes Income tax payments 1 175394 $ 77418578 143542 $ 77683810Corporate Income Taxes Income tax payments 2 2466 $ 33832823 2361 $ 45395079FiduciaryTrust Income Taxes Income tax payment 3 154 $ 362423 138 $ 321476Partnership Income Taxes Income tax payment 4 494 $ 2049505 505 $ 3453909Sales Tax Online sales tax remittance 5 117350 $ 228197205 129401 $ 281516665Consumer and Retail Use Tax Online use tax remittance 6 26657 $ 53551656 23589 $ 54020075Wage Withholding Online wage withholding remittance 7 42511 $ 38363026 42337 $ 43687538Total Online Income Sales amp Use Tax Transactions 365026 $ 433775216 341873 $ 506078552

1 This includes regular payments NetFile return estimated extension and delinquent payments NetFile service was decommissioned by upgrade to RevenueOnline service 2 Amounts include regular payments estimated and extension payments 3 Amounts include regular payments and estimated payments 4 Service became available during FY12 Includes regular payments estimated and extension payments 5 Service became available during FY10 and usage continues to increase includes remittance license fees and special event licenses and remittance 6 Consumer Use service became available during FY11 Retail Use service became available during FY12 Usage of each continues to increase 7 Service became available during FY12 and usage continues to increase includes regular payments estimated extension and reconciliation payments

To whom it may concern I want to acknowledge what today is most unusual - exceptional customer service On a visit to DOR this week I had an occasion to interact with several of your employees each of whom were very pleasant knowledgeable and willing to assist me regarding a series of activities necessary to complete my visit Specifically Ashley Barbara and Janice initially provided the needed somewhat involved transactions from my perspective all of which were performedseemingly effortless More critical to me was the completion of a tax filing situation with a time sensitive threshold This was handled in a conference setting with Nick Gardner who was able to reduce my heightened concerns at the outset and then explain the required processes to file Nick took the appropriate amount of time explained the process in basic comprehensive terms in a friendly manor He also indicated that should any other issues arise he would be receptive to a call directly to him Truly uniqueWith public service employees enduring a brunt of public criticism and negative reporting I wanted to be sure that you were made away of these individuals who should receive recognition Thank you for your time mdashAdam


45

Fisc

al Y

ear C

olle

ctio

ns

452015

Fiscal Year 2015

Collections

Net Collections by Source 46

Gross Collections and Net Collections by Fund and Tax Sources 49

Cost of Administration 49


Alcohol and Fermented Malt Beverages 50

Gaming 50

Pari-mutuel Racing 50

Income Tax 50

State Sales and Use Taxes 50

Sales Tax Glossary 51

Cigarette amp Tobacco Products 51

Severance 51

Mileage and Fuel Tax 51

Driver Licenses and Motor Vehicle 52


46

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ear C

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46

Net Collections by SourceFiscal Years 2014 and 2015

Percent of 2015State Revenues

Collected

Year-to-YearPercentChange

State Taxes Sales Use and Excise 2014 2015

Alcoholic Beverages $ 40886494 $ 42074458 Aviation Fuel $ 37541118 $ 30833843 Cigarette $ 160674017 $ 161564387 Highway Fuel $ 570368036 $ 598462449 Limited Stakes Gaming $ 105083617 $ 109635590 Marijuana1 2

Medical Marijuana Sales Tax $ 10562577 $ 10409340 Retail Marijuana Excise Tax $ 3014839 $ 23995775 Retail Marijuana Sales Tax $ 2706299 $ 11816410 Retail Marijuana Special Sales $ 9023352 $ 42017797 Racing $ 608809 $ 615447 Sales $ 2374124447 $ 2561912717 Tobacco Products $ 33474323 $ 35452212 Use $ 241428461 $ 255860091Subtotal $ 3589496389 $ 3884650516 328 82

Income Individual $ 5604460072 $ 6267451128 Corporate $ 717490225 $ 669053880 Fiduciary $ 49482213 $ 60348290Subtotal $ 6371432510 $ 6996853298 591 98

Severance $ 245087355 $ 292685322 25 194

Licenses Permits And Miscellaneous Receipts Motor Vehicle Vehicle Registrations $ 226828914 $ 237469696 Road Safety Surcharge $ 120585573 $ 123115539 Bridge Safety Surcharge $ 95540528 $ 97561043 Daily Rental Fees $ 28947834 $ 30515403 Late Registration Penalty Fees $ 17721980 $ 17991581 Motor Vehicle Operator Licenses $ 21258972 $ 25814827 Emissions $ 13857224 $ 14037448 Titles $ 5741055 $ 6072064 IRP Due Other States $ 68855 $ 391851 License Reinstatement Fees $ 7400797 $ 7239798 Motor Vehicle Penalty Assessments $ 11229179 $ 11477476 Motor Vehicle DealerSales Licenses $ 3174803 $ 2854587 Motor Vehicle Manufacturer Licenses $ 183293 $ 162383 Motorist Insurance Identification Database $ 525626 $ 535483 Passenger Mile Tax $ 329840 $ 381648 59-Day Harvest Permit $ 35760 $ 32752 Tow Bills $ 72956 $ 97075Subtotal $ 553503189 $ 575750654 49 40

1 Sale of retail marijuana began January 1 2014 Marijuana data for fiscal year 2014 includes marijuana sales data from January 1 2014 through May 31 2014 Fiscal year 2014 data were modified to reflect updated information

2 Marijuana data for fiscal year 2015 includes marijuana sales data from June 1 2014 through May 31 2015


47

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47

Net Collections by Source (continued)Fiscal Years 2014 and 2015


Collected

Year-to-YearPercentChangeRegulatory and Business 2014 2015

Cigarette Licenses $ 670 $ 660 Liquid Petroleum Inspection Fee $ 175267 $ 226857 Liquor Licenses $ 3963599 $ 3621105 Liquor Licenses85 City and County $ 3338889 $ 3254054 Limited Stakes Gaming $ 682478 $ 810159 Medical Marijuana Fees $ 7117569 $ 9610024 Retail Marijuana Fees $ 2425200 $ 4545830 PUC Utility Supervision Fees $ 10818559 $ 11411573 Other PUC Hazardous Fees $ 28654 $ 37364 Racing LicensesFees $ 1390299 $ 1307857 Recycled Tire Fees1 $ 6369281 $ 495764 Restaurant LicensesFees1 $ 36768 $ 0 Sales Tax Licenses $ 2154872 $ 327221 Special Fuel Licenses and Permits $ 6305 $ 5196 Tobacco Products LicensesFines $ 42655 $ 19826 Underground Storage Tank Surcharge $ 33681685 $ 38652439Subtotal $ 72232750 $ 74325929 06 29

Other Receipts Miscellaneous Receipts2 $ 9541177 $ 7920405 Department of Revenue Service Fees $ 342154 $ 314731 DNA Cold Case Surcharge $ 228039 $ 238338 Driving School Penalty Surcharge1 $ 51875 $ 2650 Traumatic Brain Injury Fee Surcharge $ 755066 $ 782017Subtotal $ 10918311 $ 9258141 01 -152Net State Collections $ 10842670504 $ 11833523860 1000 91

Local Taxes3

City Sales Taxes $ 147597852 $ 161869666 County Lodging Taxes $ 3289479 $ 3742785 County Sales Taxes $ 481405750 $ 520049158 County Transit Sales Taxes $ 19752596 $ 21495137 E911 Surcharge $ 2230148 $ 3028683 Football Stadium District Taxes $ 246797 $ 271525 Local Improvement District Taxes $ 5271485 $ 5449061 Local Marketing District $ 7251625 $ 8383891 Metropolitan Transportation District $ 1293720 $ 1388298 Motor Vehicle Specific Ownership--Classes A amp F $ 21464186 $ 23354822 Multi-Jurisdictional Housing Authority $ 1232397 $ 1342198 Public Safety Improvement Authority $ 3922255 $ 4065947 RTD Sales and Use $ 485942524 $ 528688897 Rural Transportation Authority $ 90740749 $ 96564678

SCFD Sales and Use $ 49195065 $ 53511434 Short-term Rental Taxes1 $ 2321 $ 0Net Local Collections $ 1320838949 $ 1433206180 85Net State and Local Revenue Collections $ 12163509453 $ 13266730040 1 The Department of Revenue no longer collects these taxesfees2 These collections include estate tax collections3 These taxes are taxes collected on behalf of local government


48

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ear C

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48

0

2000

4000

6000

8000

10000

12000

20152014201320122011

Net State CollectionsFiscal Years 2011 to 2015

Mill

ions

of D

olla

rs

$87513 $93972 $102949 $108427 $118335Revenue

Collections

0

300

600

900

1200

1500

2015 2014 2013 2012 2011

Net Local CollectionsFiscal Years 2011 to 2015

Mill

ions

of D

olla

rs

$11756 $11945 $12296 $13208 $14332RevenueCollections

Net Collections by Source (continued)


49

Fisc

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49

Gross Collections and Net Collections by Fund and Tax SourcesFiscal Year 2015 Gross Collections Net Collections

General FundAlcoholic Beverages2 $ 49035009 $ 48949617 State Sales Tax12 $ 2561912717 $ 2561912717 State Use Tax12 $ 255860091 $ 255860091 Cigarette and Tobacco 2 $ 197058271 $ 197037085 Income Tax $ 7929919020 $ 6996853298 Marijuana13 $ 88239322 $ 88239322 Racing $ 2104939 $ 1923304 Regulatory and Business $ 68626292 $ 68334836 Other Receipts Fees etc1 4 $ 36886787 $ 36886787 Total General Fund $ 11189642448 $ 10255997057

Highway Users Tax FundMileage and Fuel Taxes1 5 $ 598844097 $ 598844097 Vehicle Registrations6 $ 242932189 $ 242948282 Operators Licenses amp Control7 $ 33444076 $ 33371085 All Other Motor Vehicle8 $ 283016370 $ 283002872 Emissions $ 14037638 $ 14037448 Total Highway Users Tax Fund $ 1172274370 $ 1172203784

Other CollectionsGaming $ 110510869 $ 110445750 Severance Tax $ 331510789 $ 292685322 Local Government Sales Tax1 $ 1409851358 $ 1409851358 Other Special Funds9 $ 25605753 $ 25546770 Total Other $ 1877478769 $ 1838529200

Total All Funds $ 14239395587 $ 13266730041

1 Beginning in FY2012 Gross Collections and Net Collections for these tax types are primarily net of refunds and collection agency fees Sales tax refunds and collection agency fees are no longer reported separately2 This does not reflect cash flow through Old Age Pension Fund3 Marijuana data for fiscal year 2015 includes marijuana sales data from June 1 2014 through May 31 20154 This item includes miscellaneous collections and voter registration costs 5 This includes passenger mile gasoline and special fuels taxes6 This item includes vehicle registration fees and ownership taxes net collections are greater than gross collections due to revenue adjustment refunds during FY 2014-157 These amounts includes driver and instructor licenses driver improvement and accident records8 Amounts includes penalty assessments FASTER surcharges and other miscellaneous 9 These funds includes miscellaneous suspense bonds and special purpose funds

Cost of AdministrationFiscal Years 2011 to 2015

Year Gross Collections Administration Cost As Of Collections2015 $14239395587 $153080237 1082014 $13107322318 $145753012 1112013 $12424962629 $132923639 1072012 $11558460152 $135556132 1172011 $10962892030 $123740158 113

1 Gross Collections and Administration costs include all DOR personal services and operating costs with the exception of Lottery funds and county clerk fees


50

Taxe

s an

d Fe

es a

t a G

lanc

e

50

Alcohol and Fermented Malt Beverages Title 12 Articles 46 47Beer 8centgallonHard Cider (applepear) 8centgallonWine 733centliter1

Spirituous Liquors 6026centliterFermented Malt Beverage 8centgallonWinery GrapeProduce Tax $10ton1Surcharges 1cent for all wine In addition a graduated annual rate of 5cent 3cent and 1cent is collected on all Colorado wine based on the amount produced

Imposed upon manufacturers or wholesalers of alcoholic beverages (or fermented malt beverages ie beer containing 05 to 32 alcohol) that are sold offered for sale or used in the StateThe manufacturer or wholesaler is required to file a monthly return and remit the tax by the 20th day of the month subsequent to the beveragersquos sale or disposal during the current month

GamingTitle 12 Article 471AGP1 AGP Tax Rate

$ 0 - $ 2000000 025$ 2000001 - $ 5000000 20 $ 5000001 - $ 8000000 90 $ 8000001 - $10000000 110 $10000001 - $13000000 160 $13000001 + 200 1AGP (Adjusted Gross Proceeds) is total gaming receipts minus payouts and other adjustments

A graduated tax is imposed upon limited gaming retailers and operators who are required to file a monthly return and remit the tax no later than the 15th day of the subsequent month

Pari-mutuel Racing Title 12 Article 60Horse Racing Tax Rate

SimulcastsHandle from all wagers 075

Live RacingThe greater of Handle from all wagers or $2500 per race day 075Handle from all Exotic wagers (Distribution to CSU School of Veterinary Medicine) 025Handle from Win Place and Show wagers 050Handle from Exotic wagers (Distribution of escrow for horse owners and breeders fund) 150

Greyhound Racing Tax RateHandle from all in-state wagers 450Handle from greyhound simulcast wagers takenthrough a horse track075Handle from all Exotic wagers on greyhoundsimulcasting through a horse track (Distributionto Welfare and promotion fund) 025Colorado-based horse and greyhound race andor simulcast facility operators are required to remit all taxes by the 10th business day of the calendar month immediately following the month in which the sum was received andor earned

Income TaxTitle 39 Article 22Individuals Fiduciaries and 463 of Colorado Corporations taxable income1

1Colorado taxable income is federal taxable income with Coloradomodifications and adjustments

Income tax is imposed upon the privilege of earning or receiving income in the State Individuals and fiduciaries may be residents or non-residents The proportion of a taxpayerrsquos or entityrsquos income allocated to Colorado determines tax liability Residents are allowed credits for tax payments to other states In general an annual return is required to be filed by the 15th day of the 4th month following the tax yearrsquos close Other requirements are imposed for withholding and estimated payments

State Sales and Use Taxes Title 39 Article 26Sales and Use Tax 29 of taxable value

State sales tax is imposed upon the purchase price of retail sales of tangible personal property and is remitted by vendors If no sales tax is paid the buyer is liable for use tax In addition to tangible personal property taxable sales include lodging telephone service restaurant food and drink sales rental autos and similar items Sales tax returns are due monthly (if tax liability is $300 or more) or quarterly (if tax liability is less than $300) Wholesalers file annually Vendors are currently given a discount of taxes due to cover collection expenses of 333

Consumer use tax is imposed on the purchaser of tangible personal property in cases where the seller did not or could not collect sales tax (eg purchases from an out-of-state retailer who does not collect Colorado sales tax) Use tax is deemed to be owed when the tangible personal property is actually used or after delivery is completed as well as the keeping storing withdrawing from storage moving installing or performing any other act by which control of the property is assumed by the purchaser Retailer use tax applies to out-of-state vendors that sell tangible personal property to Colorado residents but that do not maintain a place of business in Colorado

Taxes and Fees at a Glance


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Sales Tax GlossaryGross SalesTotal receipts for all sales and services both taxable and nontaxable from Colorado retail sales tax returnsWholesale SalesSales to other licensed dealers for purpose of resaleRetail SalesGross sales less wholesale salesTotal DeductionsSales of services or tangible personal property that are not subject to tax The following while not all inclusive represent major nontaxable items wholesale sales interstate commerce sales sales to governments religious or charitable organizations admissions lodging over 30 days gasoline food for home consumption (excluding soda and candy) prescription drugs and prosthetics certain machinery and machine tools livestock and livestock feed seed newspapers and residential fuel used for light heat and powerNet Taxable SalesGross sales less total deductions

Cigarette amp Tobacco ProductsTitle 39 Articles 28 285Cigarettes 84cent20 count package 42 millscigaretteOther Tobacco Products 40 of manufacturerrsquos list price

Cigarette tax is imposed upon cigarette wholesalers who sell or offer for sale cigarettes in the State The tax is paid by wholesalers who purchase tax stamps and affix them to the packages The tax must be remitted by the 10th day of the month subsequent to purchase A 4 discount for collection and remittance on the first 20cent of the tax is available to timely filers

Tobacco product distributorsfirst receivers must collect and remit taxes imposed on the distribution sale consumption or handling of the products Tobacco product distributors must file quarterly returns Taxes are due by the 20th day of the month that follows the end of a quarter Distributors may deduct for collection and remittance 3 13 of the first 20 of the tax if returns are timely filed

SeveranceTitle 39 Article 29Oil and Gas RevenueGross Income of Tax1

Under $25000 2 of gross income$25000ndash$99999 $ 500 and 3 of excess over $ 24999$100000ndash$299999 $ 2750 and 4 of excess over $ 99999$300000 and above $10750 and 5 of excess over $299999

Metallic Minerals2

225 of gross income that exceeds $19 million A credit for county ad valorem taxes is allowed for up to 50 of severance tax liability

Molybdenum5cent per ton of oreAn exemption for the first 625000 tons produced each quarter is allowed

Oil Shale1ndash4 on gross production beginning 180 days after commercial viability An exemption of 15000 tons of oil shale or 10000 barrels of shale oil per day whichever is greater is allowedCoalThe tax rate is based on changes in the Producer Price Index For the applicable quarterly rate see Reports and Notifications on the Severance Tax Legal Research page wwwColoradogovtaxseverance-tax-legal-research An exemption for the first 300000 tons produced each quarter is allowed Underground production is allowed a 50 tax credit Lignite coal (standard D388) is given a further 50 creditProducers and interest holders are required to file annually and pay tax by the 15th day of the fourth month after the tax yearrsquos close (excluding molybdenum interests and producers who file and pay quarterly)1 Increment applies to excess over lower limit of class 875 of ad valorem

taxes paid is allowed as a credit for oil and gas severance tax2Ad valorem taxes paid or assessed are credited

Mileage and Fuel Tax Title 42 Article 3Title 39 Article 27Passenger-mile 10 millpassenger-mile Aviation Gasoline 6centgallon Aviation Jet Fuel 4centgallon Gasoline 22centgallon Special Fuel 205centgallonCompressed Natural Gas1 January 2015 to June 2015 6centgallon January 2016 to June 2016 9centgallonLiquefied Natural GasLiquefied Petroleum Gas1 January 2015 to June 2015 5centgallon January 2016 to June 2016 7centgallon1Tax rate changes occur every calendar year on January 1 Rates reflected here on a state fiscal year basis

Passenger-mile tax is imposed upon owners and operators of vehicles with a passenger-carrying capacity of 14 or more and used for the transportation of passengers for compensation The tax is one mill for each passenger transported for a distance of one mile outside the boundaries of a city city and county or incorporated townGasoline and special fuel tax is imposed on licensed distributors acquiring gasoline for storage and subsequent sale based on adjusted gross gallons acquired less a 2

Taxes and Fees at a Glance (continued)


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shrinkage allowance Using net taxable gallons the tax is computed less a 5 allowance for collection costs

Both gasoline and special fuel tax are reported each month on a gasoline and special fuel distributorrsquos monthly report which is due on the 26th day following the end of the reporting month Owners and operators of commercial interstate vehicles pay fuel excise tax on gasoline or special fuels at the retail pump The excise tax paid is then redistributed to Colorado and other jurisdictions of the United States and Canada each quarter through the International Fuel Tax Agreement (IFTA) This redistribution is executed through the quarterly IFTA tax return and is based on where the fuel is purchased and where the miles are traveled A quarterly IFTA tax return is due the last day of the month following the end of the quarter

Driver Licenses and Motor Vehicle Title 42Driverrsquos License and ID Card Fees OriginalRenewal of Basic LicenseAll Ages $2500OriginalRenewal of Commercial License $1550Instruction Permit $1680Probationary License $ 500DuplicateReissue of License First DuplicateReissue $ 900Subsequent DuplicateReissue $1600Motorcycle Endorsement $ 200OriginalRenewal of ID Card $1150ID Card 60 Years of Age or Older FreeMotor Vehicle Record (Driving Record) $ 260Certified Motor Vehicle Record $ 320

Basic State Vehicle Registration Fees1

Passenger Vehicles Ambulances HearsesWeight Fee2000 lbs or less $ 600 2001 - 4500 lbs $ 600 + 20cent100 lbs above 2000 4501 - 6500 lbs $1250 + 60cent100 lbs above 4500

Passenger Buses for Hire$2500 + $170seat for 1 to 14 seats $125seat for each seat over 14

School Buses$1500 + 50centseat over 25Motorcycles$300Motor Homes2000 lbs or less $ 6002001 - 4500 lbs $ 600 + 20cent100 lbs above 20004501 - 6500 lbs $1250 + 60cent100 lbs above 45006501 lbs and over $2450 + 30cent100 lbs above 6500

Farm Trucks and Truck Tractors 2000 lbs or less $ 620 2001 - 4500 lbs $ 620 + 20cent100 lbs above 2000 4501 - 5000 lbs $ 1310 + 60cent100 lbs above 4500 5001 - 10000 lbs $ 1550 + 45cent100 lbs above 500010001 - 16000 lbs $ 3800 + $120100 lbs above 1000016000 lbs and over $11000 + $150100 lbs above 16000Trucks Less Than 16001 Pounds Empty Weight 2000 lbs or less $ 760 2001 - 3000 lbs $ 760 + 20cent100 lbs above 2000 3001 - 3500 lbs $ 1020 + 20cent100 lbs above 3000 3501 - 4500 lbs $ 1610 + 60cent100 lbs above 3500 4501 - 10000 lbs $ 3500 + $200100 lbs above 450010001 - 16000 lbs $14450 + $150100 lbs above100001Vehicle Registration Fees are shown as collected in a Non-TABOR year as identified in CRS 42-3-306 (1)

IntrastateInterstate Trucks and Truck TractorsPrivate CarriersDeclared Gross Vehicle Weight16001 - 30000 lbs $ 330 - $ 490 30001 - 48000 lbs $ 630 - $ 940 48001 - 74000 lbs $1150 - $1850 74001 lbs and over $1975Common or Contract CarriersDeclared Gross Vehicle Weight16001 - 30000 lbs $ 440 - $ 660 30001 - 48000 lbs $ 770 - $ 1130 48001 - 74000 lbs $1430 - $2260 74001 lbs and over $2350

Vehicles Operated Less Than 10000 Miles per YearDeclared Gross Vehicle Weight16001 - 30000 lbs $ 330 - $ 380 30001 - 48000 lbs $ 440 - $ 580 48001 - 74000 lbs $ 600 - $ 690 74001 lbs and over $ 710

Trailers Utility Trailers Camper Trailers2000 lbs or less $ 300 2001 lbs and over $ 750 Semitrailers $ 750 Trailer Coaches $ 300

Road Safety Surcharge 2000 lbs or less $ 1600 (includes motorcycles and trailers where weight is not captured) 2001 - 5000 lbs $ 2300 5001 -10000 lbs $ 2800 10001 - 16000 lbs $ 3700 (includes passenger buses) 16001 and over $ 3900

Bridge Safety SurchargeFY 2009-2010 the surcharge will be 50 of the maximum surcharge amount



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FY 2010-2011 the surcharge will be 75 of the maximum surcharge amountFY 2011 and after the surcharge will be 100 of the maximum surcharge amount2000 lbs or less $1300(includes motorcycles and trailers where weight is not captured) 2001 - 5000 lbs $1800 5001 - 10000 lbs $2300 10001 - 16000 lbs $2900(includes passenger buses)16001 and over $3200

Special Laden Weight Registration FeesIn lieu of paying fees as a private common contract or low mileage carrier the owner or operator of any farm truck or truck tractor may apply to the Department for a temporary commercial registration permit The permit authorizes the operation of such motor vehicle in commerce when the motor vehicle is operatedsolely in agricultural harvest operations within Colorado The permit is valid for 60 days The fee for a temporary commercial registration is based on the following scheduleDeclared Gross Vehicle Weight10001 - 30000 lbs $6000 30001 - 60000 lbs $7000 60001 lbs and over $8000

Temporary Commercial Registration PermitIn lieu of paying fees as a private common contract or low mileage carrier the owner or operator of any farm truck or truck tractor may apply to the Department for a temporary commercial registration permit The permit authorizes the operation of such motor vehicle in commerce when the motor vehicle is operated solely in agricultural harvest operations within Colorado The permit is valid for 60 days The fee for a temporary commercial registration is based on the following scheduleVehicle ConfigurationSingle Unit (2 axles) $ 8000 Single Unit (3 or more axles) $12000 Combination (any number of axles) $20000

Motor Vehicle Ownership TaxA specific ownership tax is imposed on motor vehicles that are apportioned within the ownerrsquos county in the same manner as other property taxes Statutory rate schedules are applied to the vehiclersquos taxable value by vehicle class Depending on the age of the vehicle a specific ownership tax rate of between 045 and 210 is applied to a vehiclersquos taxable value to determine ownership taxes collected at the time of registration Class A includes motor vehicles and trailers used in interstate commercial business to carry people or property Class B includes motor vehicles and trailers used in intrastate business to carry people or property light trucks and recreational trucks for personal use that are not included in Class A

Class C includes motor vehicles not included in Classes A and B (largely passenger vehicles)Class D includes utility camper trailers trailer-coaches and multi-purpose trailers Class F includes mobile machinery and self-propelled construction equipment except power takeoff equipment (effective October 1 2010)

Additional fees include $400 County Clerk Hire fee $150 Road and Bridge $010 Motorist Insurance Identification Database $200 Emergency Medical Service Surcharge $050 Emissions Program fee for tax classes B C and D and $060 Peace Officer Standards and Training Emission tested vehicles in the Air Program area also pay an additional fee of $220

An additional fee of $1200 is paid on vehicles less than seven years old $1000 on vehicles seven to ten years old and $700 on vehicles eleven years or older for road improvements The additional road improvement fee is $1000 if the vehicle is greater than 16000 pounds empty weight


KUDOS


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I would like to let you know about the excellent service I have received from Peggy Stevens over several years I found Peggy about 5 or 6 years ago and I contact her a few times a year to get help with a variety of sales tax issues Today I received a notice of deficiency in error and Peggy was able to quickly determine the problem and get it resolved immediately Recently she helped me diagnose problems I was having with my electronic tax filings even though it was not part of her normal duties What I love is she always answers her tele-phone is always friendly and has always been able to obtain the information I need or help to resolve any issue I have had She is in my contact list with ldquosuper helpful sales tax ladyrdquo in the notes mdashLiz

Tax Class Ownership Tax BaseA and B less than 16000 lbs (empty weight) 75 of Manufacturers Suggested Retail PriceA and B 16001 lbs and over (empty weight) Actual Purchase PriceC and D 85 of Manufacturers Suggested Retail PriceF Factory list price of the vehicle if

The vehicle was acquired prior to 1-1-97

Factory list price of the vehicle + 75 of original price of equipment if The vehicle has mounted equipment and was acquired prior to 1-1-97

75 of original retail delivered price of the vehicle + 75 of original retail delivered price of the mounted equipment ifThe factory list price is not available and the vehicle was acquired prior to 1-1-97

85 of the Manufacturers Suggested Retail Price of the vehicle ifThe vehicle is acquired on or after 1-1-97

85 of the Manufacturers Suggested Retail Price of the vehicle + 85 of Manufacturers Suggested Retail Price of the mounted equipment ifThe vehicle has mounted equipment and was acquired on or after 1-1-97

100 of original retail delivered price of the vehicle ifThe MSRP is not available and the vehicle was acquired on or after 1-1-97

100 of original retail delivered price of the vehicle + 100 of original retail delivered price of the mounted equipment ifThe vehicle has mounted equipment and was acquired on or after 1-1-97


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552015

Appendix Registered Vehicles License Fees and Specific Ownership Tax by County 56



City Sales Tax Distribution Amounts 60

County Sales Tax Distribution Amounts 61

Lodging Tax Distributions to Counties 62

Individual Income Tax Checkoffs Number of Returns and Donations 63

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County Registered Vehicles

LicenseFee1

Ownership Tax2

Adams 457731 $ 45461669 $ 40918102Alamosa 19305 $ 1668457 $ 1176120Arapahoe 572553 $ 51015409 $ 55867317Archuleta 19722 $ 1661586 $ 1401617Baca 7294 $ 559658 $ 395699Bent 5815 $ 469836 $ 268331Boulder 273411 $ 22163497 $ 26669992Broomfield 55983 $ 4600714 $ 6486217Chaffee 29297 $ 2528422 $ 1893983Cheyenne 4357 $ 427914 $ 415273Clear Creek 16052 $ 1362894 $ 1264171Conejos 12984 $ 1009886 $ 607413Costilla 5947 $ 460077 $ 259687Crowley 4715 $ 361694 $ 181129Custer 8606 $ 715952 $ 582524Delta 46161 $ 3877851 $ 2377455Denver 553117 $ 45842398 $ 51844656Dolores 4045 $ 323719 $ 226242Douglas 296058 $ 27598241 $ 43770287Eagle 66214 $ 5950098 $ 7143212El Paso 616826 $ 50133149 $ 45581609Elbert 44575 $ 3926933 $ 3479799Fremont 55669 $ 4633769 $ 3171271Garfield 77888 $ 7555914 $ 7458181Gilpin 10535 $ 864698 $ 690951Grand 24950 $ 2208370 $ 1929800Gunnison 23508 $ 1887638 $ 1516292Hinsdale 2016 $ 155493 $ 105574Huerfano 9779 $ 857759 $ 514091Jackson 3875 $ 328847 $ 227427Jefferson 558558 $ 46720142 $ 54300519Kiowa 3245 $ 290477 $ 213366Kit Carson 13955 $ 1267939 $ 1062201


License Fee1

Ownership Tax2

La Plata 72501 $ 5965198 $ 5828765Lake 10170 $ 870439 $ 580447Larimer 334476 $ 27672755 $ 29861569Las Animas 20303 $ 1797712 $ 1510160Lincoln 8166 $ 695616 $ 443700Logan 28055 $ 2426556 $ 1815761Mesa 181449 $ 16180915 $ 14721727Mineral 2078 $ 158401 $ 113473Moffat 20782 $ 1820412 $ 1598502Montezuma 37883 $ 3030621 $ 2389788Montrose 56439 $ 4748135 $ 3292785Morgan 40865 $ 3760588 $ 3581799Otero 23326 $ 1928633 $ 1220127Ouray 8076 $ 656355 $ 576907Park 33011 $ 2837944 $ 2254725Phillips 7749 $ 678900 $ 629172Pitkin 23862 $ 2213468 $ 2994088Prowers 16443 $ 1385851 $ 894883Pueblo 167128 $ 13903094 $ 10933112Rio Blanco 12529 $ 1132929 $ 1131870Rio Grande 18421 $ 1569847 $ 1091826Routt 35258 $ 3006776 $ 3015737Saguache 10503 $ 938166 $ 511946San Juan 1210 $ 99447 $ 56787San Miguel 11408 $ 933735 $ 921309Sedgwick 4196 $ 344726 $ 242007Summit 37498 $ 3317446 $ 3883181Teller 34826 $ 2796275 $ 2517758Washington 10271 $ 860178 $ 563876Weld 316679 $ 31269428 $ 36411486Yuma 51928 $ 155234 $ 162404State Issued 18355 $ 1807985 $ 1632276TOTAL 5560590 $479854865 $501384461

Registered Vehicles License Fees and Specific Ownership Tax by CountyCalendar Year 2014

1 Fee includes clerk hire fee retained by the county where the vehicle is registered 2 Ownership Tax figures do not include 2 vehicle rental SOT or 2 SMM rental SOT collected by the county

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Registered Vehicles by Type and CountyCalendar Year 2014

County Bus Dealer Farm Truck Tractor

GVW Truck Trailer

Light Truck Motorcycle Motorhome

Adams 735 2837 1251 4423 82112 15435 2370Alamosa 55 100 1079 187 4300 513 114Arapahoe 897 5647 793 1488 70923 16242 1753Archuleta 48 19 257 146 4197 678 170Baca 36 21 1851 72 1035 130 27Bent 23 8 816 43 1174 110 41Boulder 587 1285 847 568 34446 10718 1412Broomfield 33 297 17 78 7063 2040 267Chaffee 154 83 256 263 6541 1255 357Cheyenne 21 0 917 82 743 81 17Clear Creek 42 0 56 94 3617 693 179Conejos 29 25 1679 35 2575 332 50Costilla 9 14 555 15 1452 172 49Crowley 11 10 508 45 946 111 41Custer 12 2 306 52 2048 324 104Delta 77 147 1630 299 9277 1345 425Denver 976 2503 7 3078 68642 13398 1236Dolores 12 12 586 21 723 112 25Douglas 497 1236 1224 769 36641 10634 1204Eagle 260 30 204 479 13239 2237 362El Paso 1418 3736 2082 2402 91936 24059 4246Elbert 58 66 1487 352 10070 1462 439Fremont 126 168 1218 444 10261 2525 589Garfield 219 312 775 1057 18069 2398 500Gilpin 17 0 67 52 2411 522 131Grand 95 26 332 267 5948 793 228Gunnison 81 72 372 188 4985 947 147Hinsdale 3 8 25 32 386 77 20Huerfano 1 2 365 79 2529 269 101Jackson 6 8 368 46 950 76 41Jefferson 745 2397 679 1401 84953 23755 3358Kiowa 17 0 786 37 444 50 13Kit Carson 43 83 2465 148 2731 358 64La Plata 184 239 1273 310 14890 2998 528Lake 23 0 16 72 2672 304 76Larimer 539 2195 2202 1088 53903 14093 2132Las Animas 24 56 1351 185 5087 640 111Lincoln 27 55 1349 63 1450 189 62Logan 70 244 2521 220 5676 952 177Mesa 281 1032 1988 1363 42378 6216 1654Mineral 4 0 24 9 482 73 17Moffat 36 75 758 231 4220 564 154Montezuma 98 152 2589 222 8433 1048 293Montrose 113 261 1923 447 10321 1605 461Morgan 112 174 2763 392 9067 1123 261Otero 28 83 1760 137 5224 747 136Ouray 32 0 164 41 1736 402 83Park 21 11 250 152 8147 1473 464Phillips 15 0 1273 36 1394 237 36Pitkin 125 0 128 99 3522 1327 122Prowers 53 284 1707 140 3715 396 81Pueblo 371 971 1425 776 36154 5907 1295Rio Blanco 33 27 713 182 3435 240 67Rio Grande 65 28 1579 163 3897 497 112Routt 190 61 832 318 6767 1351 288Saguache 29 0 1162 81 2385 287 87San Juan 6 0 0 6 334 82 18San Miguel 28 8 160 97 2485 612 93Sedgwick 10 18 635 24 822 110 29Summit 146 68 25 281 7525 1423 323Teller 74 23 179 149 6798 1674 464Washington 42 21 2524 61 1281 217 36Weld 399 1877 7819 3485 67320 11598 1889Yuma 36 121 2983 200 3493 481 67State Issued 2232 4671 17 582 11099 2886 408Totals 12789 33909 69952 30354 923479 195603 32104

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Registered Vehicles by Type and County (continued)Calendar Year 2014

County Passenger Public Utility

Recreational Truck

Special Mobile Machinery

Special UseTruck

Trailer Totals


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Plates Number of PlatesAdopt a Shelter Pet 10945Agriculture amp Natural Resources 1366Air Force Academy 499Air Force Commemmorative 12167Air Force Cross 12Alive at 25 89Always Buy Colorado 182American Indian 1837Boy Scouts 1277Breast Cancer Awareness 36231Bronze Star 1398Bronze Star for Valor 200Bus 5407Call Letters 2225Child Loss Awareness 741City 19610Civil Air Patrol sup1 84Collector 98680Colorado Avalanche 1627Colorado Carbon Fund 1114Colorado College 943Colorado Horse Development Authority 2448Colorado Mesa University 659Colorado National Guard 619Colorado Rockies 1449Colorado School of Mines 2116Colorado Ski Country 13132Colorado State University 4824Colorado State University at Pueblo 537Columbine 103436County 23391Craig Hospital 365Dealer Demo 14726Dealer Full Use 7853Dealer In-Transit 3634Dealer Motorcycle Demo 777Dealer Motorcycle Full Use 244Denver Broncos Charities 13929Denver Firefighters 1102Denver Nuggets 476Depot 466Disabled Veteran 22646Disabled Veteran Handicap 3516Distinguished Flying Cross 63Distinguished Service Cross 9Donate Life 5258Fallen Air Force 22Fallen Army 153Fallen Coast Guard 0Fallen Heroes 1273Fallen Marines 50Fallen Navy 15Farm 67209Firefighter 18637Flight for Life Colorado 364Fleets 71466Former Prisoner of War 136Girl Scouts 246Greyhound Lovers 3511GVW TruckTractor 23125Honorably Discharged Veteran 46754Horseless Carriage 5248Italian - American Heritage 3366Juvenile Diabetes 1060Kids First 1955Knights of Columbus 546Korean War Veteran 638Light Truck Designer 23443Light Truck Designer Personalized 1994Light Truck Regular 737530

Vehicle Registrations by Plate TypeCalendar Year 2014

Plates Number of PlatesLight Truck Regular Personalized 5582Livery 2268Low Power Scooter 5973Low Speed Electric 200Manufacturer 2Masonic Family 1019Medal of Honor 7Metropolitan State College 775Motorcycle Regular 170401Motorcycle Regular Personalized 2663Motor Home 27821Naval Reserve 363Navy Cross 4NORAD Command Commemorative 1120Operations Desert ShieldStorm 558Passenger Designer 111622Passenger Designer Personalized 11308Passenger Regular 2703243Passenger Regular Personalized 27150Pearl Harbor Survivor 23Persons with Disabilities 39178Pioneer 36958Political Delegation 63Protective Order of Elks 632Protect Our Rivers sup1 816Public Utilities Commission 319Purple Heart 4073Raptor 2868Recreational Truck 50013Regis University 743Rental 41701Share the Road 5487Silver Star 165Special Use Truck 3598Street Rod 722Special Mobile Machinery Dealer Demo 10Special Mobile Machinery Exempt 66935State of Colorado 10776State Parks 1490Support Public Education 687Taxicab 2105Tow Truck 1643Trailer Utility 477644Trailer Camper 65087Trailer Coach 34300Trailer Multi-Purpose 794Transporter 1671US Air Force 5906US Army 8858US Army Fourth Infantry Division 693US Army Special Forces 404US Army Tenth Mountain Division 12252US Coast Guard 622US Marine Corps 14814US Navy 5418US Navy SEALS sup1 32US Olympic Committee 18US Support the Troops 8053University of Colorado 10758University of Colorado at Colorado Springs 121University of Denver 1215University of Northern Colorado 1408Veteran of Afghanistan War 1063Veteran of Iraq War 1706Vietnam War Veteran 8646Western State College 743Wildlife Supporting 0World War II 151Total 5438511

1 Indicates the license plate type became available since the calendar year 2014 report

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City Sales Tax Distribution Amounts (Accrued Basis)Calendar year 2014

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1 Beginning in January 2014 distribution amounts for this city include a portion of the County Sales Tax Distribution Amounts2 Beginning in September 2010 distribution amounts for these cities include the County Sales Tax Distribution Amounts These cities were reported in the County Sales Tax Distribution Amounts table in the Annual Report from 2011 through 20143 Beginning in September 2010 distribution amounts for these cities include a portion of the County Sales Tax Distribution Amounts

Aguilar $ 57461 Akron $ 316371 Alma $ 138423 Antonito $ 243572 Ault $ 563935 Basalt $ 4227461 Bayfield $ 549347 Bennett $ 1490844 Berthoud $ 1148369 Black Hawk $ 56 Blanca $ 44589 Blue River 1 $ 506984 Breckenridge2 $ 7645599 Brush $ 1413141 Buena Vista $ 1635610 Burlington $ 943021 Calhan $ 136642 Carbondale $ 234 Castle Pines North $ 968366 Cedaredge $ 309325 Centennial $ 32639 Center $ 253303 Cheyenne Wells $ 118266 Collbran $ 81211 Columbine Valley $ 131749 Craig3 $ 4831446 Crawford $ 23591 Creede $ 208545 Crestone $ 178789 Cripple Creek $ 572023 Dacono $ 842145 De Beque $ 76602 Del Norte $ 277325 Dillon3 $ 5376666 Dinosaur3 $ 69730 Dolores $ 309054 Dove Creek $ 126445 Eads $ 98230 Eagle $ 3029570 Eaton $ 1356453 Elizabeth $ 1656200 Empire $ 99937 Erie $ 2251136 Estes Park $ 10143722 Fairplay $ 617632 Firestone $ 3147822 Flagler $ 148901 Fleming $ 18902 Florence $ 697055 Fort Lupton $ 3237095 Fort Morgan $ 6662032 Fountain $ 7825975 Fowler $ 200290 Foxfield $ 293294 Fraser $ 1736720 Frederick $ 1758477

Frisco2 $ 3444092 Fruita $ 2353538 Garden City $ 965600 Georgetown $ 437783 Gilcrest $ 119818 Granada $ 28028 Granby $ 2242005 Grand Lake $ 1047655 Green Mountain Falls $ 73339

Haxtun $ 172623 Hayden $ 836958 Holly $ 229248 Holyoke $ 369046 Hooper $ 5072 Hot Sulphur Springs $ 64393 Hotchkiss $ 469776 Hudson $ 645341 Hugo $ 115311 Idaho Springs $ 1563615 Ignacio $ 223699 Johnstown $ 2524043 Julesburg $ 104515 Keenesburg $ 147480 Kersey $ 914432 Kiowa $ 69102 Kit Carson $ 37959 Kremmling $ 730673 La Jara $ 303498 La Salle $ 671439 Lakeside $ 443134 Las Animas $ 392431 La Veta $ 230755 Limon $ 1013821 Lochbuie $ 420453 Log Lane Village $ 53249 Lyons $ 562310 Manassa $ 19749 Mancos $ 403663 Manitou Springs $ 2369530 Manzanola $ 14434 Marble $ 18445 Mead $ 889068 Meeker2 $ 733408 Milliken $ 456480 Minturn $ 515363 Moffat $ 17633 Montezuma3 $ 19784 Monte Vista $ 660576 Monument $ 4626376 Morrison $ 717849 Mountain View $ 355627 Mountain Village $ 58 Naturita $ 193134 Nederland $ 1309616 New Castle $ 1127042

Norwood $ 212261Nucla $ 211323 Nunn $ 27621 Oak Creek $ 122962 Olathe $ 378975 Ordway $ 137647 Otis $ 38132 Ouray $ 835220 Ovid $ 9273 Palisade $ 283105 Palmer Lake $ 293651 Paonia $ 288011 Parachute $ 1038837 Pierce $ 90690 Pitkin $ 21835 Platteville $ 774724 Poncha Springs $ 155824 Rangely2 $ 841526 Red Cliff $ 44040 Rico $ 82581 Rocky Ford $ 890940 Romeo $ 4556 Saguache $ 101990 Salida $ 4442327 San Luis $ 93111 Sawpit $ 10749 Sedgwick $ 15470 Seibert $ 62355 Severance $ 195777 Sheridan $ 803 Silt $ 581563 Silver Cliff $ 106969 Silver Plume $ 28058 Silverthorne2 $ 4796501 Silverton $ 139136 Simla $ 44671 South Fork $ 244031 Springfield $ 308743 Stratton $ 100267 Superior $ 9338004 Telluride $ 4 Trinidad $ 4660911 Victor $ 42589 Walden $ 106227 Walsenburg $ 1049134 Walsh $ 131847 Ward $ 8074 Wellington $ 869795 Westcliffe $ 335389 Wiggins $ 201322 Windsor $ 3010 Wray $ 949130 Yampa $ 39427 Yuma $ 1408088 Total $156501597

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Adams County $ 40647155 Alamosa County $ 5060565Arapahoe County $ 19366490Archuleta County $ 7150744Bent County $ 241407Boulder County $ 32551221Chaffee County $ 5863365Clear Creek County $ 1041523Costilla County $ 164665Crowley County $ 293744Custer County $ 502105Delta County $ 5581280Douglas County $ 41187978Eagle County $ 14538280El Paso County $ 95128801Elbert County $ 942895Fremont County $ 6583212Garfield County $ 9113647Grand County $ 3311734Gunnison County $ 3027661Hinsdale County $ 693560Huerfano County $ 1096621Jackson County $ 701618Jefferson County $ 38949452La Plata County $ 19973665Lake County $ 2499062

Larimer County $ 25443439Lincoln County $ 1437707Logan County $ 2894627Mesa County $ 38276229 Mineral County $ 556115 Moffat County $ 2787899 Montezuma County1 $ 202 Montrose County $ 5244142 Otero County $ 1212919 Ouray County $ 1169988 Park County $ 646185 Phillips County $ 421101 Pitkin County $ 28076960 Prowers County $ 4582188 Pueblo County $ 15310167 Rio Blanco County $ 1411799 Rio Grande County $ 2700620 Routt County $ 5029670 Saguache County $ 268231 San Juan County $ 873368 San Miguel County $ 2106340 Sedgwick County $ 325914 Summit County $ 4710707 Teller County $ 1939768 Washington County $ 304460 Total $503943195

County Sales Tax Distribution Amounts (Accrued Basis)Calendar year 2014

1 Sales tax was repealed in January 2011

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Lodging Tax Distributions to CountiesCalendar Years 2010 to 2014

County Current Tax Rate 2010 2011 2012 2013 2014

Alamosa 19 $175397 $170983 $188792 $175859 $149249Archuleta (Pagosa Springs omitted) 19 $ 76833 $ 83068 $ 85973 $ 83557 $103124 Bent 09 NR NR NR NR NRChaffee 19 $306692 $295394 $395580 $404350 $459827 Clear Creek 20 $ 69835 $ 58495 $ 79854 $ 55566 $118197 Conejos 19 $ 20050 $ 19260 $ 22473 $ 21909 $ 22482 Costilla 19 $ 10660 $ 6676 $ 8230 $ 8190 $ 6343 Custer 20 $ 20563 $ 19320 $ 20637 $ 27039 $ 28693 Delta 19 $ 72275 $ 68894 $86729 $ 68380 $ 75836 Fremont 20 $ 134398 $ 129511 $127029 $136870 $139646 Grand (Winter Park omitted)2 18 $420421 $481860 $526986 $553532 $617850 Hinsdale 19 $ 45275 $ 47848 $ 49337 $ 48351 $ 71047 Huerfano 20 $ 44511 $ 46084 $ 47114 $ 44272 $ 44220 Jackson1 20 NA NA NA NA $ 31663 La Plata (Durango omitted)2 19 $ 80453 $198218 $226754 $226661 $259507 Lake 19 $ 99276 $ 95528 $106575 $ 99969 $100411 Lincoln 20 $106225 $107422 $129611 $119796 $138757 Logan (Sterling omitted) 2 19 $ 83047 $ 69240 $ 25228 $ 6725 $ 0Mineral 19 $ 58332 $ 53354 $ 60990 $ 47787 $ 61691 Moffat 19 $102137 $ 129066 $168080 $144468 $110861 Montezuma (Cortez omitted)2 19 $ 87290 $100112 $130658 $108646 $132548 Morgan 19 $ 76945 $ 83011 $103646 $140544 $207760 Prowers 20 $ 72243 $ 71793 $110450 $ 95383 $ 82008 Rio Blanco 19 $ 58888 $ 64099 $ 61411 $ 77831 $ 49313 Rio Grande 19 $ 88879 $ 78664 $100329 $ 76829 $ 95375 Saguache 19 $ 13217 $ 12935 $ 17099 $ 17779 $ 25161 San Juan 20 $ 51663 $ 50939 $ 48190 $ 50888 $ 56932 San Miquel (Mountain Village omitted) 2 20 $302944 $291802 $ 308655 $370743 $396516

NR = Not releasable due to confidentiality requirements NA = Not applicable1DOR began distributing lodging taxes to Jackson County in 20142These cities are identified as being ldquoomittedrdquo because they do not collect county lodging tax within their city limits Each of these cities collect and administer their own city lodging tax

63


63

App

endi

x

Military Family Relief FundYear Number of donations Amount Average2015 6378 $111819 $1753 2014 9346 $162421 $17382013 10089 $155592 $15422012 11064 $168514 $15232011 12246 $175363 $1432

Domestic AbuseYear Number of donations Amount Average2015 7599 $111080 $1462 2014 9954 $129110 $12972013 11821 $140918 $11922012 12681 $142734 $11262011 13812 $146137 $1058

Non-Game WildlifeYear Number of donations Amount Average2015 8706 $110402 $1268 2014 11593 $160353 $13832013 13126 $156824 $11952012 14210 $172986 $12172011 15535 $176012 $1133

Pet Overpopulation FundYear Number of donations Amount Average2015 7780 $104026 $1337 2014 11178 $142189 $12722013 11870 $134902 $11362012 12677 $145352 $11472011 14081 $154325 $1096

Homeless PreventionYear Number of donations Amount Average2015 6713 $ 96465 $1437 2014 8782 $109403 $12462013 10168 $118249 $11632012 11162 $124512 $11152011 12344 $135888 $1101

Alzheimerrsquos Association FundYear Number of donations Amount Average2015 5835 $ 84589 $1450 2014 7541 $105212 $13952013 8132 $ 98314 $12092012 9111 $100401 $11022011 9945 $101734 $1023

Colorado Healthy Rivers Fund Year Number of donations Amount Average2015 6446 $ 74581 $1157 2014 8693 $ 95635 $11002013 9232 $ 91199 $ 9882012 9895 $ 96225 $ 9722011 10412 $ 96090 $ 923

The Make-A-Wish Foundation of Colorado Fund Year Number of donations Amount Average2015 5810 $ 69063 $1189 2014 9231 $125992 $13652013 9264 $108806 $11752012 9972 $108508 $10882011 10845 $111179 $1025

Individual Income Tax Checkoffs Number of Returns and Donations

Fiscal Years 2011 to 2015The Unwanted Horse Fund

Year Number of donations Amount Average2015 5666 $68862 $1215 2014 7590 $89849 $11842013 8746 $96518 $11042012 9056 $93365 $10312011 9536 $88762 $ 931

Public Education FundYear Number of donations Amount Average2015 4348 $59336 $1365 2014 6334 $72190 $1140

Colorado Multiple Sclerosis FundYear Number of donations Amount Average2015 3667 $54181 $1478 2014 4838 $58074 $12002013 5326 $51564 $ 968

Colorado Breast and Womens Reproductive Cancer FundYear Number of donations Amount Average2015 4726 $48846 $1034 2014 7244 $81844 $11302013 8142 $84794 $10412012 8897 $85239 $ 9582011 10011 $90762 $ 907

Round Up River Ranch Fund1

Year Number of donations Amount Average2015 1864 $45713 $2452

9Health Fair2 Year Number of donations Amount Average2015 2868 $31640 $1103 2014 27 $ 292 $10812013 62 $ 130 $ 2102012 484 $ 4162 $ 8602011 7737 $ 67504 $ 872

Western Slope Veteransrsquo CemeteryYear Number of donations Amount Average2015 3036 $26064 $858 2014 4190 $34556 $8252013 4359 $32224 $7392012 4746 $33879 $7142011 5174 $36391 $703

Totals3

Year Number of donations Amount Average2015 82335 $1117197 $1357 2014 115927 $1495765 $12902013 125974 $1425664 $11322012 136784 $1501980 $10982011 153567 $1573110 $1024

1 This income tax checkoff is new and reflects collections from January 2015 through June 20152 This checkoff was not available during income tax years 2011 2012 and 2013 The figures reported for FY2012ndash2014 are related to prior year returns filed during these fiscal years3The category ldquoTotalsrdquo includes the number and amount of checkoffs that no longer meet the criteria for inclusion on income tax forms These checkoffs are not listed individually on this page


64

We would also like to recognize the past year Employee of the Month recipients ndash the MVPs or Most Valuable Players We would like to thank them for all of the things they do on a daily basis to improve the Department and help others Congratulations to all of the MVPs and thank you for all of your hard work and dedication

You make a world of difference

Deb SpencerMVP Award

January 2014

Debbie Van WykeMVP Award

October 2013

Gary HollbrookMVP AwardApril 2014

Hunter HeltonMVP AwardMarch 2014

Jennifer TateMVP AwardJune 2014

Joanie ClevelandMVP AwardJuly 2014

John SvareMVP AwardMay 2014

Pamela HardwickMVP Award

December 2013

Robin EatonMVP Award

November 2013

Sharon VorceMVP Award

February 2014

Toni Glover MVP Award

September 2014

Tony CapistranoMVP AwardAugust 2014

Message From the Executive Director

Letter From the Executive Director


Organizational Chart





Taxation

Fiscal Year Collections


Appendix

Net Collections By Source

Gross Collections And Net Collections By Fund And Tax Sources

Cost Of Administration


Alcohol and Fermented Malt Beverages Title 12 Articles 46 47

Gaming

Pari-mutuel Racing

Income Tax

State Sales and Use Taxes

Sales Tax Glossary

Cigarette amp Tobacco Products

Severance

Mileage and Fuel TaxTitle 42 Article 3

Driver Licenses and Motor VehicleTitle 42

State Sales And Use Tax Net Collections

Taxable And Nontaxable Returns

Tax Credits

Corporate Income Tax Credits

Returns Filed for Old Age Property Tax and Heat Credits

Alternative Minimum Tax

Refunds Issued

Income Tax Cash Flow

Alcoholic Beverage Excise Taxes And License Fees

Taxable Gallons Of Beer Wine And Spirits

Distribution Of Net Cigarette Tax Collections

Tobacco Products Tax Collections

State Motor Fuel Gallons and Receipts

Colorado Net Severance Tax Collections

Online Transaction DatandashTax

Traffic Penalty Assessments

Motor Vehicle Titles Received

Motor Vehicle Emissions Licenses and Collections

Emissions Penalty Assessment Collections

Driver Record Administration

International Registration Plan (IRP) Registrations and Collections

Driver License Administration

Online Transaction DatandashDMV

Registered Vehicles License Fees and Specific Ownership Tax by County

Registered Vehicles by Type and County

Vehicle Registrations by Plate Type

Auto Industry Enforcement

Gaming Enforcement

Liquor and Tobacco Enforcement

Marijuana Enforcement

Racing Enforcement




City Sales Tax Distribution Amounts (Accrued Basis)

County Sales Tax Distribution Amounts

Lodging Tax Distributions to Counties

Individual Income Tax CheckoffsNumber of Returns and Donations




Taxation Division

Hearings

3


Mes

sage

Fro

m th

e Ex

ecut

ive

Dire

ctor

We are committed to continuously improving so that we will reach our

vision of becoming the ldquopremier Department of Revenue known for its outstanding customer service

innovation and dedicated employeesrdquo We thank you for your continued

support as the Department strives for efficient effective and elegant service

to the people of Colorado

To The HonorableJohn Hickenlooper and

Members of the Colorado General Assembly


3

4


Lette

r Fro

m th

e Ex

ecut

ive

Dire

ctor

January 1 2016









Sincerely


4

5


Wel

com

e to

You

r Dep

artm

ent o

f Rev

enue







5

6


Org

aniz

atio

nal C

hart

6

Executive Director


Taxpayer Service


Gaming

Liquor

Racing

Auto Industry


Human Resources



Internal Audit




Driver License

Driver Services


Tax Policy Analysis

Conferee


Governors Office

Marijuana

Hearings Division




Budget

Sales and Marketing

Emissions

Investigations



Legislative Liaison

Executive Assistant




IT Infrastructure

Operations

Security

Records Management



Titleand

Registration


EnforcementDivision

LotteryDivision


TaxationDivision

HumanResources

Accountingand

Financial Services

GamingSales and

MarketingTaxation

Audit andCompliance

InternalAudit






Services


Security

RecordsManagement

AutoIndustry

Marijuana

IT Program and

Development

ITInfrastructure

Emissions

Investigations

Conferee

LegislativeLiaison

Executive Director



ExecutiveAssistant

HearingsDivision

ProjectManagement

Office






Exec

utiv

e D

irect

orrsquos

Offi

ce

72015



Office





Hearings 12








Fun Facts






completed

KUDOS


Exec

utiv

e D

irect

orrsquos

Offi

ce

8









mdashJanet


Exec

utiv

e D

irect

orrsquos

Offi

ce

9













Exec

utiv

e D

irect

orrsquos

Offi

ce

10















Exec

utiv

e D

irect

orrsquos

Offi

ce

11




Taxation Division











Exec

utiv

e D

irect

orrsquos

Offi

ce

12



Other Hearings






13


Div

isio

n of

Mot

or V

ehic

les

2015


Division ofMotor

Vehicles















14


Div

isio

n of

Mot

or V

ehic

les














15


Div

isio

n of

Mot

or V

ehic

les






2011 2012 2013 2014 2015Licenses 2





2011 2012 2013 2014 2015$221325 $208825 $338713 $381810 $278475


16


Div

isio

n of

Mot

or V

ehic

les








2011 2012 2013 2014 2015


19587 20331 19404 19827 20037



$37638016 $43757475 $37627469 $46310010 $51728416


17


Div

isio

n of

Mot

or V

ehic

les

0

300

600

900

1200

1500Permits

Licenses

20152014201320122011


Driv

er L

icen

ses

and

Per

mits

Is

sued

in T

hous

ands

Permits

Licenses

146 146 150 159 159892 1060 1061 935 1037






18


Div

isio

n of

Mot

or V

ehic

les



Documents Issued









Organ Donors 861718 139636 1001354

















19


Div

isio

n of

Mot

or V

ehic

les




2014 2015


Amount Collected





$327782409


2015 20


Col

orad

o Lo

ttery

Div

isio

n





Lottery


21


Col

orad

o Lo

ttery

Div

isio

n







Fun Facts





Fun Facts






22


Col

orad

o Lo

ttery

Div

isio

n





Other

Oth

er

$72

5


Fund$4405


$2718



5










2015


23

Enfo

rcem

ent D

ivis

ion












KUDOS


24

Enfo

rcem

ent D

ivis

ion




Division of Gaming




Liquor Enforcement

KUDOS




25

Enfo

rcem

ent D

ivis

ion








Fines Ordered

Fines In Abeyance


$712500 $518950 $193550 $176566






26

Enfo

rcem

ent D

ivis

ion


Fiscal Year 2015




2011 2012 2013 2014 20153














Teller County $ 1824995 $ 1714728 $ 1764387 $ 1687203 $ 1701089


Central City $ 768192 $ 782200 $ 795932 $ 733603 $ 724072



Fiscal Years 2011 to 20152011 2012 2013 2014 2015







27

Enfo

rcem

ent D

ivis

ion








28

Enfo

rcem

ent D

ivis

ion








29

Enfo

rcem

ent D

ivis

ion














Total $ 9542769 $ 14155854




Total $ 13268876 $ 22225750





Total $ 9023352 $ 42017798





Total $ 3014839 $ 23995775



30

Enfo

rcem

ent D

ivis

ion






6302015

Licenses Issued 2





31

Enfo

rcem

ent D

ivis

ion




Pari-Mutuel Sales 1

















32


Taxa

tion

2015




Tax Credits36




Refunds Issued38











33


Taxa

tion










34


Taxa

tion




RetailerUse Tax

Total PercentChange

2015 $ 2561913 $123175 $132685 $ 2817773 782014 $ 2371992 $116268 $125209 $ 2613469 812013 $ 2187244 $110166 $119321 $ 2416731 502012 $ 2096351 $102689 $103292 $ 2302332 592011 $ 1977434 $ 95083 $101365 $ 2173882 66

0

500

1000

1500

2000

2500

3000

20152014201320122011


Mill

ions

of D

olla

rs

$19774 $23720$21872 $25619$20964

0

50

100

150

200

250

300

20152014201320122011


Mill

ions

of D

olla

rs

$1964 $2415$2295 $2559$2060

35


Taxa

tion



2015 2093640 17989 10144 14654 2136427 2014 1995282 15621 9508 14716 2035127 2013 1954765 13557 8508 13848 1990678 2012 1914627 11972 7765 13637 1948001 2011 1809571 11473 6480 11748 1839272

Nontaxable2015 630132 29734 225356 34384 919606 2014 633067 31022 219747 33642 917478 2013 631678 31706 212296 35267 910947 2012 654624 32433 207052 37320 931429 2011 631432 34370 193825 30737 890364

Amended2015 73880 1247 233 2994 78354 2014 69913 1099 495 2889 74396 2013 77543 1062 1395 2796 82796 2012 88759 933 4348 3343 97383 2011 71876 976 5333 2531 80716

Totals2015 2797652 48970 235733 52032 3134387 2014 2698262 47742 229750 51247 3027001 2013 2663986 46325 222199 51911 2984421 2012 2658010 45338 219165 54300 2976813 2011 2512879 46819 205638 45016 2810352

0

500

1000

1500

2000

2500Taxable

Nontaxable

Amended

20152014201320122011

Num

ber o

f Ret

urns

(in

thou

sand

s)



28101839

89081

29771948

93197

29841991

91183

30272035

91774

31342136

92078

36


Taxa

tion




TOTAL $ 299524527 149342 $ 280601707 157818




37


Taxa

tion









38


Taxa

tion


YearNumber

of Refunds

Income Tax Refunds


Total Refunds3

Average Refund Per


2015 1663610 $ 777410432 $0 $ 777410432 $467 2014 1615563 $ 790546637 $0 $ 790546637 $489 2013 1599658 $ 758105087 $0 $ 758105087 $474 2012 1572378 $ 786868713 $0 $ 786868713 $500 2011 1570641 $ 836424576 $0 $ 836424576 $533

Fiduciary2015 3065 $ 5251247 $ 1713 2014 2726 $ 5196483 $ 1906 2013 2555 $ 4827565 $ 1889 2012 2202 $ 4944222 $ 2245 2011 2250 $ 4582858 $ 2037




KUDOS

39


Taxa

tion

0

100

200

300

400

500

600

700

800

20152014201320122011


Mill

ions

of D

olla

rs

$3835 $4922 $6522 $7175 $6686

0

1000

2000

3000

4000

5000

6000

7000

8000

20152014201320122011


Mill

ions

of D

olla

rs

$45406 $48756 $55285 $56539 $63522



Year Tax Withheld

Estimated Payments

Cash With Returns


Collections

Individual Tax 2

2015 $50629 $13317 $7487 $71433 $843 $7827 $63522 2014 $46996 $10668 $6878 $64542 $45 $7957 $56539 2013 $44593 $11686 $6668 $62948 $34 $7629 $55285 2012 $42017 $ 9006 $5696 $56719 $45 $7918 $48756 2011 $40434 $ 7845 $5571 $53850 $35 $8410 $45406

Corporate Tax 2015 $00 $6760 $1102 $ 7862 $00 $1176 $ 6686 2014 $00 $7271 $ 959 $ 8230 $00 $1055 $ 7175 2013 $00 $6400 $1082 $ 7482 $00 $ 960 $ 6522 2012 $00 $5168 $ 1066 $ 6235 $00 $1312 $ 4922 2011 $00 $4130 $1077 $ 5207 $00 $1372 $ 3835


40


Taxa

tion

0

5

10

15

20

25

30

Spirits

Beer

Wine

20152014201320122011

Mill

ions

of D

olla

rs









41


Taxa

tion

0

50

100

150

200

250

20152014201320122011

Mill

ions

of P

acka

ges

2044 2077 1989 1931 1839


Packages






2015 $11788004 $25497022 $124280298 $161565324 2014 $11693193 $25487357 $123595398 $160775948 2013 $12098292 $26086660 $127283176 $165468128 2012 $12304812 $27573656 $132928226 $172806694 2011 $12506780 $26739550 $130629639 $169875969






Collections


2015 $17518636 $ (14657) $17947156 $35451135 2014 $16748256 $ (7423) $16923144 $33663977 2013 $15665950 $ (72826) $15965112 $31558236 2012 $15137489 $ (21848) $15476237 $30591878 2011 $14538437 $ (127394) $14754830 $29165873

42


Taxa

tion










43


Taxa

tion

0

50

100

150

200

250

300

Other

Oil amp Gas

20152014201320122011

Mill

ions

of D

olla

rs


Oil amp GasOther1

137691

1630120

1361116

235299

284780




KUDOS

44


Taxa

tion


2014 2015







45

Fisc

al Y

ear C

olle

ctio

ns

452015

Fiscal Year 2015

Collections






Gaming 50


Income Tax 50




Severance 51




46

Fisc

al Y

ear C

olle

ctio

ns

46



Collected






Severance $ 245087355 $ 292685322 25 194





47

Fisc

al Y

ear C

olle

ctio

ns

47



Collected




Local Taxes3




48

Fisc

al Y

ear C

olle

ctio

ns

48

0

2000

4000

6000

8000

10000

12000

20152014201320122011


Mill

ions

of D

olla

rs

$87513 $93972 $102949 $108427 $118335Revenue

Collections

0

300

600

900

1200

1500

2015 2014 2013 2012 2011


Mill

ions

of D

olla

rs




49

Fisc

al Y

ear C

olle

ctio

ns

49





Total All Funds $ 14239395587 $ 13266730041






50

Taxe

s an

d Fe

es a

t a G

lanc

e

50



















51

Taxe

s an

d Fe

es a

t a G

lanc

e

51







Metallic Minerals2









52

Taxe

s an

d Fe

es a

t a G

lanc

e

52
















53

Taxe

s an

d Fe

es a

t a G

lanc

e

53









KUDOS


54

Taxe

s an

d Fe

es a

t a G

lanc

e

54











55


App

endi

x

552015








56


56

App

endi

x


LicenseFee1

Ownership Tax2



License Fee1

Ownership Tax2




ndash D

MV

page

s 56

ndash59

57


57

App

endi

x



GVW Truck Trailer



58


58

App

endi

x



Recreational Truck


Special UseTruck

Trailer Totals


59


59

App

endi

x





60


60

App

endi

x


ndash T

axat

ion

pgs

60ndash

63






61


61

App

endi

x





62


62

App

endi

x





63


63

App

endi

x



















Totals3




64




January 2014


October 2013







December 2013


November 2013


February 2014


September 2014










Taxation



Appendix






Gaming

Pari-mutuel Racing

Income Tax


Sales Tax Glossary


Severance





Tax Credits




Refunds Issued





















Gaming Enforcement



Racing Enforcement











Taxation Division

Hearings

4


Lette

r Fro

m th

e Ex

ecut

ive

Dire

ctor

January 1 2016









Sincerely


4

5


Wel

com

e to

You

r Dep

artm

ent o

f Rev

enue







5

6


Org

aniz

atio

nal C

hart

6

Executive Director


Taxpayer Service


Gaming

Liquor

Racing

Auto Industry


Human Resources



Internal Audit




Driver License

Driver Services


Tax Policy Analysis

Conferee


Governors Office

Marijuana

Hearings Division




Budget

Sales and Marketing

Emissions

Investigations



Legislative Liaison

Executive Assistant




IT Infrastructure

Operations

Security

Records Management



Titleand

Registration


EnforcementDivision

LotteryDivision


TaxationDivision

HumanResources

Accountingand

Financial Services

GamingSales and

MarketingTaxation

Audit andCompliance

InternalAudit






Services


Security

RecordsManagement

AutoIndustry

Marijuana

IT Program and

Development

ITInfrastructure

Emissions

Investigations

Conferee

LegislativeLiaison

Executive Director



ExecutiveAssistant

HearingsDivision

ProjectManagement

Office






Exec

utiv

e D

irect

orrsquos

Offi

ce

72015



Office





Hearings 12








Fun Facts






completed

KUDOS


Exec

utiv

e D

irect

orrsquos

Offi

ce

8









mdashJanet


Exec

utiv

e D

irect

orrsquos

Offi

ce

9













Exec

utiv

e D

irect

orrsquos

Offi

ce

10















Exec

utiv

e D

irect

orrsquos

Offi

ce

11




Taxation Division











Exec

utiv

e D

irect

orrsquos

Offi

ce

12



Other Hearings






13


Div

isio

n of

Mot

or V

ehic

les

2015


Division ofMotor

Vehicles















14


Div

isio

n of

Mot

or V

ehic

les














15


Div

isio

n of

Mot

or V

ehic

les






2011 2012 2013 2014 2015Licenses 2





2011 2012 2013 2014 2015$221325 $208825 $338713 $381810 $278475


16


Div

isio

n of

Mot

or V

ehic

les








2011 2012 2013 2014 2015


19587 20331 19404 19827 20037



$37638016 $43757475 $37627469 $46310010 $51728416


17


Div

isio

n of

Mot

or V

ehic

les

0

300

600

900

1200

1500Permits

Licenses

20152014201320122011


Driv

er L

icen

ses

and

Per

mits

Is

sued

in T

hous

ands

Permits

Licenses

146 146 150 159 159892 1060 1061 935 1037






18


Div

isio

n of

Mot

or V

ehic

les



Documents Issued









Organ Donors 861718 139636 1001354

















19


Div

isio

n of

Mot

or V

ehic

les




2014 2015


Amount Collected





$327782409


2015 20


Col

orad

o Lo

ttery

Div

isio

n





Lottery


21


Col

orad

o Lo

ttery

Div

isio

n







Fun Facts





Fun Facts






22


Col

orad

o Lo

ttery

Div

isio

n





Other

Oth

er

$72

5


Fund$4405


$2718



5










2015


23

Enfo

rcem

ent D

ivis

ion












KUDOS


24

Enfo

rcem

ent D

ivis

ion




Division of Gaming




Liquor Enforcement

KUDOS




25

Enfo

rcem

ent D

ivis

ion








Fines Ordered

Fines In Abeyance


$712500 $518950 $193550 $176566






26

Enfo

rcem

ent D

ivis

ion


Fiscal Year 2015




2011 2012 2013 2014 20153














Teller County $ 1824995 $ 1714728 $ 1764387 $ 1687203 $ 1701089


Central City $ 768192 $ 782200 $ 795932 $ 733603 $ 724072



Fiscal Years 2011 to 20152011 2012 2013 2014 2015







27

Enfo

rcem

ent D

ivis

ion








28

Enfo

rcem

ent D

ivis

ion








29

Enfo

rcem

ent D

ivis

ion














Total $ 9542769 $ 14155854




Total $ 13268876 $ 22225750





Total $ 9023352 $ 42017798





Total $ 3014839 $ 23995775



30

Enfo

rcem

ent D

ivis

ion






6302015

Licenses Issued 2





31

Enfo

rcem

ent D

ivis

ion




Pari-Mutuel Sales 1

















32


Taxa

tion

2015




Tax Credits36




Refunds Issued38











33


Taxa

tion










34


Taxa

tion




RetailerUse Tax

Total PercentChange

2015 $ 2561913 $123175 $132685 $ 2817773 782014 $ 2371992 $116268 $125209 $ 2613469 812013 $ 2187244 $110166 $119321 $ 2416731 502012 $ 2096351 $102689 $103292 $ 2302332 592011 $ 1977434 $ 95083 $101365 $ 2173882 66

0

500

1000

1500

2000

2500

3000

20152014201320122011


Mill

ions

of D

olla

rs

$19774 $23720$21872 $25619$20964

0

50

100

150

200

250

300

20152014201320122011


Mill

ions

of D

olla

rs

$1964 $2415$2295 $2559$2060

35


Taxa

tion



2015 2093640 17989 10144 14654 2136427 2014 1995282 15621 9508 14716 2035127 2013 1954765 13557 8508 13848 1990678 2012 1914627 11972 7765 13637 1948001 2011 1809571 11473 6480 11748 1839272

Nontaxable2015 630132 29734 225356 34384 919606 2014 633067 31022 219747 33642 917478 2013 631678 31706 212296 35267 910947 2012 654624 32433 207052 37320 931429 2011 631432 34370 193825 30737 890364

Amended2015 73880 1247 233 2994 78354 2014 69913 1099 495 2889 74396 2013 77543 1062 1395 2796 82796 2012 88759 933 4348 3343 97383 2011 71876 976 5333 2531 80716

Totals2015 2797652 48970 235733 52032 3134387 2014 2698262 47742 229750 51247 3027001 2013 2663986 46325 222199 51911 2984421 2012 2658010 45338 219165 54300 2976813 2011 2512879 46819 205638 45016 2810352

0

500

1000

1500

2000

2500Taxable

Nontaxable

Amended

20152014201320122011

Num

ber o

f Ret

urns

(in

thou

sand

s)



28101839

89081

29771948

93197

29841991

91183

30272035

91774

31342136

92078

36


Taxa

tion




TOTAL $ 299524527 149342 $ 280601707 157818




37


Taxa

tion









38


Taxa

tion


YearNumber

of Refunds

Income Tax Refunds


Total Refunds3

Average Refund Per


2015 1663610 $ 777410432 $0 $ 777410432 $467 2014 1615563 $ 790546637 $0 $ 790546637 $489 2013 1599658 $ 758105087 $0 $ 758105087 $474 2012 1572378 $ 786868713 $0 $ 786868713 $500 2011 1570641 $ 836424576 $0 $ 836424576 $533

Fiduciary2015 3065 $ 5251247 $ 1713 2014 2726 $ 5196483 $ 1906 2013 2555 $ 4827565 $ 1889 2012 2202 $ 4944222 $ 2245 2011 2250 $ 4582858 $ 2037




KUDOS

39


Taxa

tion

0

100

200

300

400

500

600

700

800

20152014201320122011


Mill

ions

of D

olla

rs

$3835 $4922 $6522 $7175 $6686

0

1000

2000

3000

4000

5000

6000

7000

8000

20152014201320122011


Mill

ions

of D

olla

rs

$45406 $48756 $55285 $56539 $63522



Year Tax Withheld

Estimated Payments

Cash With Returns


Collections

Individual Tax 2

2015 $50629 $13317 $7487 $71433 $843 $7827 $63522 2014 $46996 $10668 $6878 $64542 $45 $7957 $56539 2013 $44593 $11686 $6668 $62948 $34 $7629 $55285 2012 $42017 $ 9006 $5696 $56719 $45 $7918 $48756 2011 $40434 $ 7845 $5571 $53850 $35 $8410 $45406

Corporate Tax 2015 $00 $6760 $1102 $ 7862 $00 $1176 $ 6686 2014 $00 $7271 $ 959 $ 8230 $00 $1055 $ 7175 2013 $00 $6400 $1082 $ 7482 $00 $ 960 $ 6522 2012 $00 $5168 $ 1066 $ 6235 $00 $1312 $ 4922 2011 $00 $4130 $1077 $ 5207 $00 $1372 $ 3835


40


Taxa

tion

0

5

10

15

20

25

30

Spirits

Beer

Wine

20152014201320122011

Mill

ions

of D

olla

rs









41


Taxa

tion

0

50

100

150

200

250

20152014201320122011

Mill

ions

of P

acka

ges

2044 2077 1989 1931 1839


Packages






2015 $11788004 $25497022 $124280298 $161565324 2014 $11693193 $25487357 $123595398 $160775948 2013 $12098292 $26086660 $127283176 $165468128 2012 $12304812 $27573656 $132928226 $172806694 2011 $12506780 $26739550 $130629639 $169875969






Collections


2015 $17518636 $ (14657) $17947156 $35451135 2014 $16748256 $ (7423) $16923144 $33663977 2013 $15665950 $ (72826) $15965112 $31558236 2012 $15137489 $ (21848) $15476237 $30591878 2011 $14538437 $ (127394) $14754830 $29165873

42


Taxa

tion










43


Taxa

tion

0

50

100

150

200

250

300

Other

Oil amp Gas

20152014201320122011

Mill

ions

of D

olla

rs


Oil amp GasOther1

137691

1630120

1361116

235299

284780




KUDOS

44


Taxa

tion


2014 2015







45

Fisc

al Y

ear C

olle

ctio

ns

452015

Fiscal Year 2015

Collections






Gaming 50


Income Tax 50




Severance 51




46

Fisc

al Y

ear C

olle

ctio

ns

46



Collected






Severance $ 245087355 $ 292685322 25 194





47

Fisc

al Y

ear C

olle

ctio

ns

47



Collected




Local Taxes3




48

Fisc

al Y

ear C

olle

ctio

ns

48

0

2000

4000

6000

8000

10000

12000

20152014201320122011


Mill

ions

of D

olla

rs

$87513 $93972 $102949 $108427 $118335Revenue

Collections

0

300

600

900

1200

1500

2015 2014 2013 2012 2011


Mill

ions

of D

olla

rs




49

Fisc

al Y

ear C

olle

ctio

ns

49





Total All Funds $ 14239395587 $ 13266730041






50

Taxe

s an

d Fe

es a

t a G

lanc

e

50



















51

Taxe

s an

d Fe

es a

t a G

lanc

e

51







Metallic Minerals2









52

Taxe

s an

d Fe

es a

t a G

lanc

e

52
















53

Taxe

s an

d Fe

es a

t a G

lanc

e

53









KUDOS


54

Taxe

s an

d Fe

es a

t a G

lanc

e

54











55


App

endi

x

552015








56


56

App

endi

x


LicenseFee1

Ownership Tax2



License Fee1

Ownership Tax2




ndash D

MV

page

s 56

ndash59

57


57

App

endi

x



GVW Truck Trailer



58


58

App

endi

x



Recreational Truck


Special UseTruck

Trailer Totals


59


59

App

endi

x





60


60

App

endi

x


ndash T

axat

ion

pgs

60ndash

63






61


61

App

endi

x





62


62

App

endi

x





63


63

App

endi

x



















Totals3




64




January 2014


October 2013







December 2013


November 2013


February 2014


September 2014










Taxation



Appendix






Gaming

Pari-mutuel Racing

Income Tax


Sales Tax Glossary


Severance





Tax Credits




Refunds Issued





















Gaming Enforcement



Racing Enforcement











Taxation Division

Hearings

5


Wel

com

e to

You

r Dep

artm

ent o

f Rev

enue







5

6


Org

aniz

atio

nal C

hart

6

Executive Director


Taxpayer Service


Gaming

Liquor

Racing

Auto Industry


Human Resources



Internal Audit




Driver License

Driver Services


Tax Policy Analysis

Conferee


Governors Office

Marijuana

Hearings Division




Budget

Sales and Marketing

Emissions

Investigations



Legislative Liaison

Executive Assistant




IT Infrastructure

Operations

Security

Records Management



Titleand

Registration


EnforcementDivision

LotteryDivision


TaxationDivision

HumanResources

Accountingand

Financial Services

GamingSales and

MarketingTaxation

Audit andCompliance

InternalAudit






Services


Security

RecordsManagement

AutoIndustry

Marijuana

IT Program and

Development

ITInfrastructure

Emissions

Investigations

Conferee

LegislativeLiaison

Executive Director



ExecutiveAssistant

HearingsDivision

ProjectManagement

Office






Exec

utiv

e D

irect

orrsquos

Offi

ce

72015



Office





Hearings 12








Fun Facts






completed

KUDOS


Exec

utiv

e D

irect

orrsquos

Offi

ce

8









mdashJanet


Exec

utiv

e D

irect

orrsquos

Offi

ce

9













Exec

utiv

e D

irect

orrsquos

Offi

ce

10















Exec

utiv

e D

irect

orrsquos

Offi

ce

11




Taxation Division











Exec

utiv

e D

irect

orrsquos

Offi

ce

12



Other Hearings






13


Div

isio

n of

Mot

or V

ehic

les

2015


Division ofMotor

Vehicles















14


Div

isio

n of

Mot

or V

ehic

les














15


Div

isio

n of

Mot

or V

ehic

les






2011 2012 2013 2014 2015Licenses 2





2011 2012 2013 2014 2015$221325 $208825 $338713 $381810 $278475


16


Div

isio

n of

Mot

or V

ehic

les








2011 2012 2013 2014 2015


19587 20331 19404 19827 20037



$37638016 $43757475 $37627469 $46310010 $51728416


17


Div

isio

n of

Mot

or V

ehic

les

0

300

600

900

1200

1500Permits

Licenses

20152014201320122011


Driv

er L

icen

ses

and

Per

mits

Is

sued

in T

hous

ands

Permits

Licenses

146 146 150 159 159892 1060 1061 935 1037






18


Div

isio

n of

Mot

or V

ehic

les



Documents Issued









Organ Donors 861718 139636 1001354

















19


Div

isio

n of

Mot

or V

ehic

les




2014 2015


Amount Collected





$327782409


2015 20


Col

orad

o Lo

ttery

Div

isio

n





Lottery


21


Col

orad

o Lo

ttery

Div

isio

n







Fun Facts





Fun Facts






22


Col

orad

o Lo

ttery

Div

isio

n





Other

Oth

er

$72

5


Fund$4405


$2718



5










2015


23

Enfo

rcem

ent D

ivis

ion












KUDOS


24

Enfo

rcem

ent D

ivis

ion




Division of Gaming




Liquor Enforcement

KUDOS




25

Enfo

rcem

ent D

ivis

ion








Fines Ordered

Fines In Abeyance


$712500 $518950 $193550 $176566






26

Enfo

rcem

ent D

ivis

ion


Fiscal Year 2015




2011 2012 2013 2014 20153














Teller County $ 1824995 $ 1714728 $ 1764387 $ 1687203 $ 1701089


Central City $ 768192 $ 782200 $ 795932 $ 733603 $ 724072



Fiscal Years 2011 to 20152011 2012 2013 2014 2015







27

Enfo

rcem

ent D

ivis

ion








28

Enfo

rcem

ent D

ivis

ion








29

Enfo

rcem

ent D

ivis

ion














Total $ 9542769 $ 14155854




Total $ 13268876 $ 22225750





Total $ 9023352 $ 42017798





Total $ 3014839 $ 23995775



30

Enfo

rcem

ent D

ivis

ion






6302015

Licenses Issued 2





31

Enfo

rcem

ent D

ivis

ion




Pari-Mutuel Sales 1

















32


Taxa

tion

2015




Tax Credits36




Refunds Issued38











33


Taxa

tion










34


Taxa

tion




RetailerUse Tax

Total PercentChange

2015 $ 2561913 $123175 $132685 $ 2817773 782014 $ 2371992 $116268 $125209 $ 2613469 812013 $ 2187244 $110166 $119321 $ 2416731 502012 $ 2096351 $102689 $103292 $ 2302332 592011 $ 1977434 $ 95083 $101365 $ 2173882 66

0

500

1000

1500

2000

2500

3000

20152014201320122011


Mill

ions

of D

olla

rs

$19774 $23720$21872 $25619$20964

0

50

100

150

200

250

300

20152014201320122011


Mill

ions

of D

olla

rs

$1964 $2415$2295 $2559$2060

35


Taxa

tion



2015 2093640 17989 10144 14654 2136427 2014 1995282 15621 9508 14716 2035127 2013 1954765 13557 8508 13848 1990678 2012 1914627 11972 7765 13637 1948001 2011 1809571 11473 6480 11748 1839272

Nontaxable2015 630132 29734 225356 34384 919606 2014 633067 31022 219747 33642 917478 2013 631678 31706 212296 35267 910947 2012 654624 32433 207052 37320 931429 2011 631432 34370 193825 30737 890364

Amended2015 73880 1247 233 2994 78354 2014 69913 1099 495 2889 74396 2013 77543 1062 1395 2796 82796 2012 88759 933 4348 3343 97383 2011 71876 976 5333 2531 80716

Totals2015 2797652 48970 235733 52032 3134387 2014 2698262 47742 229750 51247 3027001 2013 2663986 46325 222199 51911 2984421 2012 2658010 45338 219165 54300 2976813 2011 2512879 46819 205638 45016 2810352

0

500

1000

1500

2000

2500Taxable

Nontaxable

Amended

20152014201320122011

Num

ber o

f Ret

urns

(in

thou

sand

s)



28101839

89081

29771948

93197

29841991

91183

30272035

91774

31342136

92078

36


Taxa

tion




TOTAL $ 299524527 149342 $ 280601707 157818




37


Taxa

tion









38


Taxa

tion


YearNumber

of Refunds

Income Tax Refunds


Total Refunds3

Average Refund Per


2015 1663610 $ 777410432 $0 $ 777410432 $467 2014 1615563 $ 790546637 $0 $ 790546637 $489 2013 1599658 $ 758105087 $0 $ 758105087 $474 2012 1572378 $ 786868713 $0 $ 786868713 $500 2011 1570641 $ 836424576 $0 $ 836424576 $533

Fiduciary2015 3065 $ 5251247 $ 1713 2014 2726 $ 5196483 $ 1906 2013 2555 $ 4827565 $ 1889 2012 2202 $ 4944222 $ 2245 2011 2250 $ 4582858 $ 2037




KUDOS

39


Taxa

tion

0

100

200

300

400

500

600

700

800

20152014201320122011


Mill

ions

of D

olla

rs

$3835 $4922 $6522 $7175 $6686

0

1000

2000

3000

4000

5000

6000

7000

8000

20152014201320122011


Mill

ions

of D

olla

rs

$45406 $48756 $55285 $56539 $63522



Year Tax Withheld

Estimated Payments

Cash With Returns


Collections

Individual Tax 2

2015 $50629 $13317 $7487 $71433 $843 $7827 $63522 2014 $46996 $10668 $6878 $64542 $45 $7957 $56539 2013 $44593 $11686 $6668 $62948 $34 $7629 $55285 2012 $42017 $ 9006 $5696 $56719 $45 $7918 $48756 2011 $40434 $ 7845 $5571 $53850 $35 $8410 $45406

Corporate Tax 2015 $00 $6760 $1102 $ 7862 $00 $1176 $ 6686 2014 $00 $7271 $ 959 $ 8230 $00 $1055 $ 7175 2013 $00 $6400 $1082 $ 7482 $00 $ 960 $ 6522 2012 $00 $5168 $ 1066 $ 6235 $00 $1312 $ 4922 2011 $00 $4130 $1077 $ 5207 $00 $1372 $ 3835


40


Taxa

tion

0

5

10

15

20

25

30

Spirits

Beer

Wine

20152014201320122011

Mill

ions

of D

olla

rs









41


Taxa

tion

0

50

100

150

200

250

20152014201320122011

Mill

ions

of P

acka

ges

2044 2077 1989 1931 1839


Packages






2015 $11788004 $25497022 $124280298 $161565324 2014 $11693193 $25487357 $123595398 $160775948 2013 $12098292 $26086660 $127283176 $165468128 2012 $12304812 $27573656 $132928226 $172806694 2011 $12506780 $26739550 $130629639 $169875969






Collections


2015 $17518636 $ (14657) $17947156 $35451135 2014 $16748256 $ (7423) $16923144 $33663977 2013 $15665950 $ (72826) $15965112 $31558236 2012 $15137489 $ (21848) $15476237 $30591878 2011 $14538437 $ (127394) $14754830 $29165873

42


Taxa

tion










43


Taxa

tion

0

50

100

150

200

250

300

Other

Oil amp Gas

20152014201320122011

Mill

ions

of D

olla

rs


Oil amp GasOther1

137691

1630120

1361116

235299

284780




KUDOS

44


Taxa

tion


2014 2015







45

Fisc

al Y

ear C

olle

ctio

ns

452015

Fiscal Year 2015

Collections






Gaming 50


Income Tax 50




Severance 51




46

Fisc

al Y

ear C

olle

ctio

ns

46



Collected






Severance $ 245087355 $ 292685322 25 194





47

Fisc

al Y

ear C

olle

ctio

ns

47



Collected




Local Taxes3




48

Fisc

al Y

ear C

olle

ctio

ns

48

0

2000

4000

6000

8000

10000

12000

20152014201320122011


Mill

ions

of D

olla

rs

$87513 $93972 $102949 $108427 $118335Revenue

Collections

0

300

600

900

1200

1500

2015 2014 2013 2012 2011


Mill

ions

of D

olla

rs




49

Fisc

al Y

ear C

olle

ctio

ns

49





Total All Funds $ 14239395587 $ 13266730041






50

Taxe

s an

d Fe

es a

t a G

lanc

e

50



















51

Taxe

s an

d Fe

es a

t a G

lanc

e

51







Metallic Minerals2









52

Taxe

s an

d Fe

es a

t a G

lanc

e

52
















53

Taxe

s an

d Fe

es a

t a G

lanc

e

53









KUDOS


54

Taxe

s an

d Fe

es a

t a G

lanc

e

54











55


App

endi

x

552015








56


56

App

endi

x


LicenseFee1

Ownership Tax2



License Fee1

Ownership Tax2




ndash D

MV

page

s 56

ndash59

57


57

App

endi

x



GVW Truck Trailer



58


58

App

endi

x



Recreational Truck


Special UseTruck

Trailer Totals


59


59

App

endi

x





60


60

App

endi

x


ndash T

axat

ion

pgs

60ndash

63






61


61

App

endi

x





62


62

App

endi

x





63


63

App

endi

x



















Totals3




64




January 2014


October 2013







December 2013


November 2013


February 2014


September 2014










Taxation



Appendix






Gaming

Pari-mutuel Racing

Income Tax


Sales Tax Glossary


Severance





Tax Credits




Refunds Issued





















Gaming Enforcement



Racing Enforcement











Taxation Division

Hearings

6


Org

aniz

atio

nal C

hart

6

Executive Director


Taxpayer Service


Gaming

Liquor

Racing

Auto Industry


Human Resources



Internal Audit




Driver License

Driver Services


Tax Policy Analysis

Conferee


Governors Office

Marijuana

Hearings Division




Budget

Sales and Marketing

Emissions

Investigations



Legislative Liaison

Executive Assistant




IT Infrastructure

Operations

Security

Records Management



Titleand

Registration


EnforcementDivision

LotteryDivision


TaxationDivision

HumanResources

Accountingand

Financial Services

GamingSales and

MarketingTaxation

Audit andCompliance

InternalAudit






Services


Security

RecordsManagement

AutoIndustry

Marijuana

IT Program and

Development

ITInfrastructure

Emissions

Investigations

Conferee

LegislativeLiaison

Executive Director



ExecutiveAssistant

HearingsDivision

ProjectManagement

Office






Exec

utiv

e D

irect

orrsquos

Offi

ce

72015



Office





Hearings 12








Fun Facts






completed

KUDOS


Exec

utiv

e D

irect

orrsquos

Offi

ce

8









mdashJanet


Exec

utiv

e D

irect

orrsquos

Offi

ce

9













Exec

utiv

e D

irect

orrsquos

Offi

ce

10















Exec

utiv

e D

irect

orrsquos

Offi

ce

11




Taxation Division











Exec

utiv

e D

irect

orrsquos

Offi

ce

12



Other Hearings






13


Div

isio

n of

Mot

or V

ehic

les

2015


Division ofMotor

Vehicles















14


Div

isio

n of

Mot

or V

ehic

les














15


Div

isio

n of

Mot

or V

ehic

les






2011 2012 2013 2014 2015Licenses 2





2011 2012 2013 2014 2015$221325 $208825 $338713 $381810 $278475


16


Div

isio

n of

Mot

or V

ehic

les








2011 2012 2013 2014 2015


19587 20331 19404 19827 20037



$37638016 $43757475 $37627469 $46310010 $51728416


17


Div

isio

n of

Mot

or V

ehic

les

0

300

600

900

1200

1500Permits

Licenses

20152014201320122011


Driv

er L

icen

ses

and

Per

mits

Is

sued

in T

hous

ands

Permits

Licenses

146 146 150 159 159892 1060 1061 935 1037






18


Div

isio

n of

Mot

or V

ehic

les



Documents Issued









Organ Donors 861718 139636 1001354

















19


Div

isio

n of

Mot

or V

ehic

les




2014 2015


Amount Collected





$327782409


2015 20


Col

orad

o Lo

ttery

Div

isio

n





Lottery


21


Col

orad

o Lo

ttery

Div

isio

n







Fun Facts





Fun Facts






22


Col

orad

o Lo

ttery

Div

isio

n





Other

Oth

er

$72

5


Fund$4405


$2718



5










2015


23

Enfo

rcem

ent D

ivis

ion












KUDOS


24

Enfo

rcem

ent D

ivis

ion




Division of Gaming




Liquor Enforcement

KUDOS




25

Enfo

rcem

ent D

ivis

ion








Fines Ordered

Fines In Abeyance


$712500 $518950 $193550 $176566






26

Enfo

rcem

ent D

ivis

ion


Fiscal Year 2015




2011 2012 2013 2014 20153














Teller County $ 1824995 $ 1714728 $ 1764387 $ 1687203 $ 1701089


Central City $ 768192 $ 782200 $ 795932 $ 733603 $ 724072



Fiscal Years 2011 to 20152011 2012 2013 2014 2015







27

Enfo

rcem

ent D

ivis

ion








28

Enfo

rcem

ent D

ivis

ion








29

Enfo

rcem

ent D

ivis

ion














Total $ 9542769 $ 14155854




Total $ 13268876 $ 22225750





Total $ 9023352 $ 42017798





Total $ 3014839 $ 23995775



30

Enfo

rcem

ent D

ivis

ion






6302015

Licenses Issued 2





31

Enfo

rcem

ent D

ivis

ion




Pari-Mutuel Sales 1

















32


Taxa

tion

2015




Tax Credits36




Refunds Issued38











33


Taxa

tion










34


Taxa

tion




RetailerUse Tax

Total PercentChange

2015 $ 2561913 $123175 $132685 $ 2817773 782014 $ 2371992 $116268 $125209 $ 2613469 812013 $ 2187244 $110166 $119321 $ 2416731 502012 $ 2096351 $102689 $103292 $ 2302332 592011 $ 1977434 $ 95083 $101365 $ 2173882 66

0

500

1000

1500

2000

2500

3000

20152014201320122011


Mill

ions

of D

olla

rs

$19774 $23720$21872 $25619$20964

0

50

100

150

200

250

300

20152014201320122011


Mill

ions

of D

olla

rs

$1964 $2415$2295 $2559$2060

35


Taxa

tion



2015 2093640 17989 10144 14654 2136427 2014 1995282 15621 9508 14716 2035127 2013 1954765 13557 8508 13848 1990678 2012 1914627 11972 7765 13637 1948001 2011 1809571 11473 6480 11748 1839272

Nontaxable2015 630132 29734 225356 34384 919606 2014 633067 31022 219747 33642 917478 2013 631678 31706 212296 35267 910947 2012 654624 32433 207052 37320 931429 2011 631432 34370 193825 30737 890364

Amended2015 73880 1247 233 2994 78354 2014 69913 1099 495 2889 74396 2013 77543 1062 1395 2796 82796 2012 88759 933 4348 3343 97383 2011 71876 976 5333 2531 80716

Totals2015 2797652 48970 235733 52032 3134387 2014 2698262 47742 229750 51247 3027001 2013 2663986 46325 222199 51911 2984421 2012 2658010 45338 219165 54300 2976813 2011 2512879 46819 205638 45016 2810352

0

500

1000

1500

2000

2500Taxable

Nontaxable

Amended

20152014201320122011

Num

ber o

f Ret

urns

(in

thou

sand

s)



28101839

89081

29771948

93197

29841991

91183

30272035

91774

31342136

92078

36


Taxa

tion




TOTAL $ 299524527 149342 $ 280601707 157818




37


Taxa

tion









38


Taxa

tion


YearNumber

of Refunds

Income Tax Refunds


Total Refunds3

Average Refund Per


2015 1663610 $ 777410432 $0 $ 777410432 $467 2014 1615563 $ 790546637 $0 $ 790546637 $489 2013 1599658 $ 758105087 $0 $ 758105087 $474 2012 1572378 $ 786868713 $0 $ 786868713 $500 2011 1570641 $ 836424576 $0 $ 836424576 $533

Fiduciary2015 3065 $ 5251247 $ 1713 2014 2726 $ 5196483 $ 1906 2013 2555 $ 4827565 $ 1889 2012 2202 $ 4944222 $ 2245 2011 2250 $ 4582858 $ 2037




KUDOS

39


Taxa

tion

0

100

200

300

400

500

600

700

800

20152014201320122011


Mill

ions

of D

olla

rs

$3835 $4922 $6522 $7175 $6686

0

1000

2000

3000

4000

5000

6000

7000

8000

20152014201320122011


Mill

ions

of D

olla

rs

$45406 $48756 $55285 $56539 $63522



Year Tax Withheld

Estimated Payments

Cash With Returns


Collections

Individual Tax 2

2015 $50629 $13317 $7487 $71433 $843 $7827 $63522 2014 $46996 $10668 $6878 $64542 $45 $7957 $56539 2013 $44593 $11686 $6668 $62948 $34 $7629 $55285 2012 $42017 $ 9006 $5696 $56719 $45 $7918 $48756 2011 $40434 $ 7845 $5571 $53850 $35 $8410 $45406

Corporate Tax 2015 $00 $6760 $1102 $ 7862 $00 $1176 $ 6686 2014 $00 $7271 $ 959 $ 8230 $00 $1055 $ 7175 2013 $00 $6400 $1082 $ 7482 $00 $ 960 $ 6522 2012 $00 $5168 $ 1066 $ 6235 $00 $1312 $ 4922 2011 $00 $4130 $1077 $ 5207 $00 $1372 $ 3835


40


Taxa

tion

0

5

10

15

20

25

30

Spirits

Beer

Wine

20152014201320122011

Mill

ions

of D

olla

rs









41


Taxa

tion

0

50

100

150

200

250

20152014201320122011

Mill

ions

of P

acka

ges

2044 2077 1989 1931 1839


Packages






2015 $11788004 $25497022 $124280298 $161565324 2014 $11693193 $25487357 $123595398 $160775948 2013 $12098292 $26086660 $127283176 $165468128 2012 $12304812 $27573656 $132928226 $172806694 2011 $12506780 $26739550 $130629639 $169875969






Collections


2015 $17518636 $ (14657) $17947156 $35451135 2014 $16748256 $ (7423) $16923144 $33663977 2013 $15665950 $ (72826) $15965112 $31558236 2012 $15137489 $ (21848) $15476237 $30591878 2011 $14538437 $ (127394) $14754830 $29165873

42


Taxa

tion










43


Taxa

tion

0

50

100

150

200

250

300

Other

Oil amp Gas

20152014201320122011

Mill

ions

of D

olla

rs


Oil amp GasOther1

137691

1630120

1361116

235299

284780




KUDOS

44


Taxa

tion


2014 2015







45

Fisc

al Y

ear C

olle

ctio

ns

452015

Fiscal Year 2015

Collections






Gaming 50


Income Tax 50




Severance 51




46

Fisc

al Y

ear C

olle

ctio

ns

46



Collected






Severance $ 245087355 $ 292685322 25 194





47

Fisc

al Y

ear C

olle

ctio

ns

47



Collected




Local Taxes3




48

Fisc

al Y

ear C

olle

ctio

ns

48

0

2000

4000

6000

8000

10000

12000

20152014201320122011


Mill

ions

of D

olla

rs

$87513 $93972 $102949 $108427 $118335Revenue

Collections

0

300

600

900

1200

1500

2015 2014 2013 2012 2011


Mill

ions

of D

olla

rs




49

Fisc

al Y

ear C

olle

ctio

ns

49





Total All Funds $ 14239395587 $ 13266730041






50

Taxe

s an

d Fe

es a

t a G

lanc

e

50



















51

Taxe

s an

d Fe

es a

t a G

lanc

e

51







Metallic Minerals2









52

Taxe

s an

d Fe

es a

t a G

lanc

e

52
















53

Taxe

s an

d Fe

es a

t a G

lanc

e

53









KUDOS


54

Taxe

s an

d Fe

es a

t a G

lanc

e

54











55


App

endi

x

552015








56


56

App

endi

x


LicenseFee1

Ownership Tax2



License Fee1

Ownership Tax2




ndash D

MV

page

s 56

ndash59

57


57

App

endi

x



GVW Truck Trailer



58


58

App

endi

x



Recreational Truck


Special UseTruck

Trailer Totals


59


59

App

endi

x





60


60

App

endi

x


ndash T

axat

ion

pgs

60ndash

63






61


61

App

endi

x





62


62

App

endi

x





63


63

App

endi

x



















Totals3




64




January 2014


October 2013







December 2013


November 2013


February 2014


September 2014










Taxation



Appendix






Gaming

Pari-mutuel Racing

Income Tax


Sales Tax Glossary


Severance





Tax Credits




Refunds Issued





















Gaming Enforcement



Racing Enforcement











Taxation Division

Hearings


Exec

utiv

e D

irect

orrsquos

Offi

ce

72015



Office





Hearings 12








Fun Facts






completed

KUDOS


Exec

utiv

e D

irect

orrsquos

Offi

ce

8









mdashJanet


Exec

utiv

e D

irect

orrsquos

Offi

ce

9













Exec

utiv

e D

irect

orrsquos

Offi

ce

10















Exec

utiv

e D

irect

orrsquos

Offi

ce

11




Taxation Division











Exec

utiv

e D

irect

orrsquos

Offi

ce

12



Other Hearings






13


Div

isio

n of

Mot

or V

ehic

les

2015


Division ofMotor

Vehicles















14


Div

isio

n of

Mot

or V

ehic

les














15


Div

isio

n of

Mot

or V

ehic

les






2011 2012 2013 2014 2015Licenses 2





2011 2012 2013 2014 2015$221325 $208825 $338713 $381810 $278475


16


Div

isio

n of

Mot

or V

ehic

les








2011 2012 2013 2014 2015


19587 20331 19404 19827 20037



$37638016 $43757475 $37627469 $46310010 $51728416


17


Div

isio

n of

Mot

or V

ehic

les

0

300

600

900

1200

1500Permits

Licenses

20152014201320122011


Driv

er L

icen

ses

and

Per

mits

Is

sued

in T

hous

ands

Permits

Licenses

146 146 150 159 159892 1060 1061 935 1037






18


Div

isio

n of

Mot

or V

ehic

les



Documents Issued









Organ Donors 861718 139636 1001354

















19


Div

isio

n of

Mot

or V

ehic

les




2014 2015


Amount Collected





$327782409


2015 20


Col

orad

o Lo

ttery

Div

isio

n





Lottery


21


Col

orad

o Lo

ttery

Div

isio

n







Fun Facts





Fun Facts






22


Col

orad

o Lo

ttery

Div

isio

n





Other

Oth

er

$72

5


Fund$4405


$2718



5










2015


23

Enfo

rcem

ent D

ivis

ion












KUDOS


24

Enfo

rcem

ent D

ivis

ion




Division of Gaming




Liquor Enforcement

KUDOS




25

Enfo

rcem

ent D

ivis

ion








Fines Ordered

Fines In Abeyance


$712500 $518950 $193550 $176566






26

Enfo

rcem

ent D

ivis

ion


Fiscal Year 2015




2011 2012 2013 2014 20153














Teller County $ 1824995 $ 1714728 $ 1764387 $ 1687203 $ 1701089


Central City $ 768192 $ 782200 $ 795932 $ 733603 $ 724072



Fiscal Years 2011 to 20152011 2012 2013 2014 2015







27

Enfo

rcem

ent D

ivis

ion








28

Enfo

rcem

ent D

ivis

ion








29

Enfo

rcem

ent D

ivis

ion














Total $ 9542769 $ 14155854




Total $ 13268876 $ 22225750





Total $ 9023352 $ 42017798





Total $ 3014839 $ 23995775



30

Enfo

rcem

ent D

ivis

ion






6302015

Licenses Issued 2





31

Enfo

rcem

ent D

ivis

ion




Pari-Mutuel Sales 1

















32


Taxa

tion

2015




Tax Credits36




Refunds Issued38











33


Taxa

tion










34


Taxa

tion




RetailerUse Tax

Total PercentChange

2015 $ 2561913 $123175 $132685 $ 2817773 782014 $ 2371992 $116268 $125209 $ 2613469 812013 $ 2187244 $110166 $119321 $ 2416731 502012 $ 2096351 $102689 $103292 $ 2302332 592011 $ 1977434 $ 95083 $101365 $ 2173882 66

0

500

1000

1500

2000

2500

3000

20152014201320122011


Mill

ions

of D

olla

rs

$19774 $23720$21872 $25619$20964

0

50

100

150

200

250

300

20152014201320122011


Mill

ions

of D

olla

rs

$1964 $2415$2295 $2559$2060

35


Taxa

tion



2015 2093640 17989 10144 14654 2136427 2014 1995282 15621 9508 14716 2035127 2013 1954765 13557 8508 13848 1990678 2012 1914627 11972 7765 13637 1948001 2011 1809571 11473 6480 11748 1839272

Nontaxable2015 630132 29734 225356 34384 919606 2014 633067 31022 219747 33642 917478 2013 631678 31706 212296 35267 910947 2012 654624 32433 207052 37320 931429 2011 631432 34370 193825 30737 890364

Amended2015 73880 1247 233 2994 78354 2014 69913 1099 495 2889 74396 2013 77543 1062 1395 2796 82796 2012 88759 933 4348 3343 97383 2011 71876 976 5333 2531 80716

Totals2015 2797652 48970 235733 52032 3134387 2014 2698262 47742 229750 51247 3027001 2013 2663986 46325 222199 51911 2984421 2012 2658010 45338 219165 54300 2976813 2011 2512879 46819 205638 45016 2810352

0

500

1000

1500

2000

2500Taxable

Nontaxable

Amended

20152014201320122011

Num

ber o

f Ret

urns

(in

thou

sand

s)



28101839

89081

29771948

93197

29841991

91183

30272035

91774

31342136

92078

36


Taxa

tion




TOTAL $ 299524527 149342 $ 280601707 157818




37


Taxa

tion









38


Taxa

tion


YearNumber

of Refunds

Income Tax Refunds


Total Refunds3

Average Refund Per


2015 1663610 $ 777410432 $0 $ 777410432 $467 2014 1615563 $ 790546637 $0 $ 790546637 $489 2013 1599658 $ 758105087 $0 $ 758105087 $474 2012 1572378 $ 786868713 $0 $ 786868713 $500 2011 1570641 $ 836424576 $0 $ 836424576 $533

Fiduciary2015 3065 $ 5251247 $ 1713 2014 2726 $ 5196483 $ 1906 2013 2555 $ 4827565 $ 1889 2012 2202 $ 4944222 $ 2245 2011 2250 $ 4582858 $ 2037




KUDOS

39


Taxa

tion

0

100

200

300

400

500

600

700

800

20152014201320122011


Mill

ions

of D

olla

rs

$3835 $4922 $6522 $7175 $6686

0

1000

2000

3000

4000

5000

6000

7000

8000

20152014201320122011


Mill

ions

of D

olla

rs

$45406 $48756 $55285 $56539 $63522



Year Tax Withheld

Estimated Payments

Cash With Returns


Collections

Individual Tax 2

2015 $50629 $13317 $7487 $71433 $843 $7827 $63522 2014 $46996 $10668 $6878 $64542 $45 $7957 $56539 2013 $44593 $11686 $6668 $62948 $34 $7629 $55285 2012 $42017 $ 9006 $5696 $56719 $45 $7918 $48756 2011 $40434 $ 7845 $5571 $53850 $35 $8410 $45406

Corporate Tax 2015 $00 $6760 $1102 $ 7862 $00 $1176 $ 6686 2014 $00 $7271 $ 959 $ 8230 $00 $1055 $ 7175 2013 $00 $6400 $1082 $ 7482 $00 $ 960 $ 6522 2012 $00 $5168 $ 1066 $ 6235 $00 $1312 $ 4922 2011 $00 $4130 $1077 $ 5207 $00 $1372 $ 3835


40


Taxa

tion

0

5

10

15

20

25

30

Spirits

Beer

Wine

20152014201320122011

Mill

ions

of D

olla

rs









41


Taxa

tion

0

50

100

150

200

250

20152014201320122011

Mill

ions

of P

acka

ges

2044 2077 1989 1931 1839


Packages






2015 $11788004 $25497022 $124280298 $161565324 2014 $11693193 $25487357 $123595398 $160775948 2013 $12098292 $26086660 $127283176 $165468128 2012 $12304812 $27573656 $132928226 $172806694 2011 $12506780 $26739550 $130629639 $169875969






Collections


2015 $17518636 $ (14657) $17947156 $35451135 2014 $16748256 $ (7423) $16923144 $33663977 2013 $15665950 $ (72826) $15965112 $31558236 2012 $15137489 $ (21848) $15476237 $30591878 2011 $14538437 $ (127394) $14754830 $29165873

42


Taxa

tion










43


Taxa

tion

0

50

100

150

200

250

300

Other

Oil amp Gas

20152014201320122011

Mill

ions

of D

olla

rs


Oil amp GasOther1

137691

1630120

1361116

235299

284780




KUDOS

44


Taxa

tion


2014 2015







45

Fisc

al Y

ear C

olle

ctio

ns

452015

Fiscal Year 2015

Collections






Gaming 50


Income Tax 50




Severance 51




46

Fisc

al Y

ear C

olle

ctio

ns

46



Collected






Severance $ 245087355 $ 292685322 25 194





47

Fisc

al Y

ear C

olle

ctio

ns

47



Collected




Local Taxes3




48

Fisc

al Y

ear C

olle

ctio

ns

48

0

2000

4000

6000

8000

10000

12000

20152014201320122011


Mill

ions

of D

olla

rs

$87513 $93972 $102949 $108427 $118335Revenue

Collections

0

300

600

900

1200

1500

2015 2014 2013 2012 2011


Mill

ions

of D

olla

rs




49

Fisc

al Y

ear C

olle

ctio

ns

49





Total All Funds $ 14239395587 $ 13266730041






50

Taxe

s an

d Fe

es a

t a G

lanc

e

50



















51

Taxe

s an

d Fe

es a

t a G

lanc

e

51







Metallic Minerals2









52

Taxe

s an

d Fe

es a

t a G

lanc

e

52
















53

Taxe

s an

d Fe

es a

t a G

lanc

e

53









KUDOS


54

Taxe

s an

d Fe

es a

t a G

lanc

e

54











55


App

endi

x

552015








56


56

App

endi

x


LicenseFee1

Ownership Tax2



License Fee1

Ownership Tax2




ndash D

MV

page

s 56

ndash59

57


57

App

endi

x



GVW Truck Trailer



58


58

App

endi

x



Recreational Truck


Special UseTruck

Trailer Totals


59


59

App

endi

x





60


60

App

endi

x


ndash T

axat

ion

pgs

60ndash

63






61


61

App

endi

x





62


62

App

endi

x





63


63

App

endi

x



















Totals3




64




January 2014


October 2013







December 2013


November 2013


February 2014


September 2014










Taxation



Appendix






Gaming

Pari-mutuel Racing

Income Tax


Sales Tax Glossary


Severance





Tax Credits




Refunds Issued





















Gaming Enforcement



Racing Enforcement











Taxation Division

Hearings

KUDOS


Exec

utiv

e D

irect

orrsquos

Offi

ce

8









mdashJanet


Exec

utiv

e D

irect

orrsquos

Offi

ce

9













Exec

utiv

e D

irect

orrsquos

Offi

ce

10















Exec

utiv

e D

irect

orrsquos

Offi

ce

11




Taxation Division











Exec

utiv

e D

irect

orrsquos

Offi

ce

12



Other Hearings






13


Div

isio

n of

Mot

or V

ehic

les

2015


Division ofMotor

Vehicles















14


Div

isio

n of

Mot

or V

ehic

les














15


Div

isio

n of

Mot

or V

ehic

les






2011 2012 2013 2014 2015Licenses 2





2011 2012 2013 2014 2015$221325 $208825 $338713 $381810 $278475


16


Div

isio

n of

Mot

or V

ehic

les








2011 2012 2013 2014 2015


19587 20331 19404 19827 20037



$37638016 $43757475 $37627469 $46310010 $51728416


17


Div

isio

n of

Mot

or V

ehic

les

0

300

600

900

1200

1500Permits

Licenses

20152014201320122011


Driv

er L

icen

ses

and

Per

mits

Is

sued

in T

hous

ands

Permits

Licenses

146 146 150 159 159892 1060 1061 935 1037






18


Div

isio

n of

Mot

or V

ehic

les



Documents Issued









Organ Donors 861718 139636 1001354

















19


Div

isio

n of

Mot

or V

ehic

les




2014 2015


Amount Collected





$327782409


2015 20


Col

orad

o Lo

ttery

Div

isio

n





Lottery


21


Col

orad

o Lo

ttery

Div

isio

n







Fun Facts





Fun Facts






22


Col

orad

o Lo

ttery

Div

isio

n





Other

Oth

er

$72

5


Fund$4405


$2718



5










2015


23

Enfo

rcem

ent D

ivis

ion












KUDOS


24

Enfo

rcem

ent D

ivis

ion




Division of Gaming




Liquor Enforcement

KUDOS




25

Enfo

rcem

ent D

ivis

ion








Fines Ordered

Fines In Abeyance


$712500 $518950 $193550 $176566






26

Enfo

rcem

ent D

ivis

ion


Fiscal Year 2015




2011 2012 2013 2014 20153














Teller County $ 1824995 $ 1714728 $ 1764387 $ 1687203 $ 1701089


Central City $ 768192 $ 782200 $ 795932 $ 733603 $ 724072



Fiscal Years 2011 to 20152011 2012 2013 2014 2015







27

Enfo

rcem

ent D

ivis

ion








28

Enfo

rcem

ent D

ivis

ion








29

Enfo

rcem

ent D

ivis

ion














Total $ 9542769 $ 14155854




Total $ 13268876 $ 22225750





Total $ 9023352 $ 42017798





Total $ 3014839 $ 23995775



30

Enfo

rcem

ent D

ivis

ion






6302015

Licenses Issued 2





31

Enfo

rcem

ent D

ivis

ion




Pari-Mutuel Sales 1

















32


Taxa

tion

2015




Tax Credits36




Refunds Issued38











33


Taxa

tion










34


Taxa

tion




RetailerUse Tax

Total PercentChange

2015 $ 2561913 $123175 $132685 $ 2817773 782014 $ 2371992 $116268 $125209 $ 2613469 812013 $ 2187244 $110166 $119321 $ 2416731 502012 $ 2096351 $102689 $103292 $ 2302332 592011 $ 1977434 $ 95083 $101365 $ 2173882 66

0

500

1000

1500

2000

2500

3000

20152014201320122011


Mill

ions

of D

olla

rs

$19774 $23720$21872 $25619$20964

0

50

100

150

200

250

300

20152014201320122011


Mill

ions

of D

olla

rs

$1964 $2415$2295 $2559$2060

35


Taxa

tion



2015 2093640 17989 10144 14654 2136427 2014 1995282 15621 9508 14716 2035127 2013 1954765 13557 8508 13848 1990678 2012 1914627 11972 7765 13637 1948001 2011 1809571 11473 6480 11748 1839272

Nontaxable2015 630132 29734 225356 34384 919606 2014 633067 31022 219747 33642 917478 2013 631678 31706 212296 35267 910947 2012 654624 32433 207052 37320 931429 2011 631432 34370 193825 30737 890364

Amended2015 73880 1247 233 2994 78354 2014 69913 1099 495 2889 74396 2013 77543 1062 1395 2796 82796 2012 88759 933 4348 3343 97383 2011 71876 976 5333 2531 80716

Totals2015 2797652 48970 235733 52032 3134387 2014 2698262 47742 229750 51247 3027001 2013 2663986 46325 222199 51911 2984421 2012 2658010 45338 219165 54300 2976813 2011 2512879 46819 205638 45016 2810352

0

500

1000

1500

2000

2500Taxable

Nontaxable

Amended

20152014201320122011

Num

ber o

f Ret

urns

(in

thou

sand

s)



28101839

89081

29771948

93197

29841991

91183

30272035

91774

31342136

92078

36


Taxa

tion




TOTAL $ 299524527 149342 $ 280601707 157818




37


Taxa

tion









38


Taxa

tion


YearNumber

of Refunds

Income Tax Refunds


Total Refunds3

Average Refund Per


2015 1663610 $ 777410432 $0 $ 777410432 $467 2014 1615563 $ 790546637 $0 $ 790546637 $489 2013 1599658 $ 758105087 $0 $ 758105087 $474 2012 1572378 $ 786868713 $0 $ 786868713 $500 2011 1570641 $ 836424576 $0 $ 836424576 $533

Fiduciary2015 3065 $ 5251247 $ 1713 2014 2726 $ 5196483 $ 1906 2013 2555 $ 4827565 $ 1889 2012 2202 $ 4944222 $ 2245 2011 2250 $ 4582858 $ 2037




KUDOS

39


Taxa

tion

0

100

200

300

400

500

600

700

800

20152014201320122011


Mill

ions

of D

olla

rs

$3835 $4922 $6522 $7175 $6686

0

1000

2000

3000

4000

5000

6000

7000

8000

20152014201320122011


Mill

ions

of D

olla

rs

$45406 $48756 $55285 $56539 $63522



Year Tax Withheld

Estimated Payments

Cash With Returns


Collections

Individual Tax 2

2015 $50629 $13317 $7487 $71433 $843 $7827 $63522 2014 $46996 $10668 $6878 $64542 $45 $7957 $56539 2013 $44593 $11686 $6668 $62948 $34 $7629 $55285 2012 $42017 $ 9006 $5696 $56719 $45 $7918 $48756 2011 $40434 $ 7845 $5571 $53850 $35 $8410 $45406

Corporate Tax 2015 $00 $6760 $1102 $ 7862 $00 $1176 $ 6686 2014 $00 $7271 $ 959 $ 8230 $00 $1055 $ 7175 2013 $00 $6400 $1082 $ 7482 $00 $ 960 $ 6522 2012 $00 $5168 $ 1066 $ 6235 $00 $1312 $ 4922 2011 $00 $4130 $1077 $ 5207 $00 $1372 $ 3835


40


Taxa

tion

0

5

10

15

20

25

30

Spirits

Beer

Wine

20152014201320122011

Mill

ions

of D

olla

rs









41


Taxa

tion

0

50

100

150

200

250

20152014201320122011

Mill

ions

of P

acka

ges

2044 2077 1989 1931 1839


Packages






2015 $11788004 $25497022 $124280298 $161565324 2014 $11693193 $25487357 $123595398 $160775948 2013 $12098292 $26086660 $127283176 $165468128 2012 $12304812 $27573656 $132928226 $172806694 2011 $12506780 $26739550 $130629639 $169875969






Collections


2015 $17518636 $ (14657) $17947156 $35451135 2014 $16748256 $ (7423) $16923144 $33663977 2013 $15665950 $ (72826) $15965112 $31558236 2012 $15137489 $ (21848) $15476237 $30591878 2011 $14538437 $ (127394) $14754830 $29165873

42


Taxa

tion










43


Taxa

tion

0

50

100

150

200

250

300

Other

Oil amp Gas

20152014201320122011

Mill

ions

of D

olla

rs


Oil amp GasOther1

137691

1630120

1361116

235299

284780




KUDOS

44


Taxa

tion


2014 2015







45

Fisc

al Y

ear C

olle

ctio

ns

452015

Fiscal Year 2015

Collections






Gaming 50


Income Tax 50




Severance 51




46

Fisc

al Y

ear C

olle

ctio

ns

46



Collected






Severance $ 245087355 $ 292685322 25 194





47

Fisc

al Y

ear C

olle

ctio

ns

47



Collected




Local Taxes3




48

Fisc

al Y

ear C

olle

ctio

ns

48

0

2000

4000

6000

8000

10000

12000

20152014201320122011


Mill

ions

of D

olla

rs

$87513 $93972 $102949 $108427 $118335Revenue

Collections

0

300

600

900

1200

1500

2015 2014 2013 2012 2011


Mill

ions

of D

olla

rs




49

Fisc

al Y

ear C

olle

ctio

ns

49





Total All Funds $ 14239395587 $ 13266730041






50

Taxe

s an

d Fe

es a

t a G

lanc

e

50



















51

Taxe

s an

d Fe

es a

t a G

lanc

e

51







Metallic Minerals2









52

Taxe

s an

d Fe

es a

t a G

lanc

e

52
















53

Taxe

s an

d Fe

es a

t a G

lanc

e

53









KUDOS


54

Taxe

s an

d Fe

es a

t a G

lanc

e

54











55


App

endi

x

552015








56


56

App

endi

x


LicenseFee1

Ownership Tax2



License Fee1

Ownership Tax2




ndash D

MV

page

s 56

ndash59

57


57

App

endi

x



GVW Truck Trailer



58


58

App

endi

x



Recreational Truck


Special UseTruck

Trailer Totals


59


59

App

endi

x





60


60

App

endi

x


ndash T

axat

ion

pgs

60ndash

63






61


61

App

endi

x





62


62

App

endi

x





63


63

App

endi

x



















Totals3




64




January 2014


October 2013







December 2013


November 2013


February 2014


September 2014










Taxation



Appendix






Gaming

Pari-mutuel Racing

Income Tax


Sales Tax Glossary


Severance





Tax Credits




Refunds Issued





















Gaming Enforcement



Racing Enforcement











Taxation Division

Hearings


Exec

utiv

e D

irect

orrsquos

Offi

ce

9













Exec

utiv

e D

irect

orrsquos

Offi

ce

10















Exec

utiv

e D

irect

orrsquos

Offi

ce

11




Taxation Division











Exec

utiv

e D

irect

orrsquos

Offi

ce

12



Other Hearings






13


Div

isio

n of

Mot

or V

ehic

les

2015


Division ofMotor

Vehicles















14


Div

isio

n of

Mot

or V

ehic

les














15


Div

isio

n of

Mot

or V

ehic

les






2011 2012 2013 2014 2015Licenses 2





2011 2012 2013 2014 2015$221325 $208825 $338713 $381810 $278475


16


Div

isio

n of

Mot

or V

ehic

les








2011 2012 2013 2014 2015


19587 20331 19404 19827 20037



$37638016 $43757475 $37627469 $46310010 $51728416


17


Div

isio

n of

Mot

or V

ehic

les

0

300

600

900

1200

1500Permits

Licenses

20152014201320122011


Driv

er L

icen

ses

and

Per

mits

Is

sued

in T

hous

ands

Permits

Licenses

146 146 150 159 159892 1060 1061 935 1037






18


Div

isio

n of

Mot

or V

ehic

les



Documents Issued









Organ Donors 861718 139636 1001354

















19


Div

isio

n of

Mot

or V

ehic

les




2014 2015


Amount Collected





$327782409


2015 20


Col

orad

o Lo

ttery

Div

isio

n





Lottery


21


Col

orad

o Lo

ttery

Div

isio

n







Fun Facts





Fun Facts






22


Col

orad

o Lo

ttery

Div

isio

n





Other

Oth

er

$72

5


Fund$4405


$2718



5










2015


23

Enfo

rcem

ent D

ivis

ion












KUDOS


24

Enfo

rcem

ent D

ivis

ion




Division of Gaming




Liquor Enforcement

KUDOS




25

Enfo

rcem

ent D

ivis

ion








Fines Ordered

Fines In Abeyance


$712500 $518950 $193550 $176566






26

Enfo

rcem

ent D

ivis

ion


Fiscal Year 2015




2011 2012 2013 2014 20153














Teller County $ 1824995 $ 1714728 $ 1764387 $ 1687203 $ 1701089


Central City $ 768192 $ 782200 $ 795932 $ 733603 $ 724072



Fiscal Years 2011 to 20152011 2012 2013 2014 2015







27

Enfo

rcem

ent D

ivis

ion








28

Enfo

rcem

ent D

ivis

ion








29

Enfo

rcem

ent D

ivis

ion














Total $ 9542769 $ 14155854




Total $ 13268876 $ 22225750





Total $ 9023352 $ 42017798





Total $ 3014839 $ 23995775



30

Enfo

rcem

ent D

ivis

ion






6302015

Licenses Issued 2





31

Enfo

rcem

ent D

ivis

ion




Pari-Mutuel Sales 1

















32


Taxa

tion

2015




Tax Credits36




Refunds Issued38











33


Taxa

tion










34


Taxa

tion




RetailerUse Tax

Total PercentChange

2015 $ 2561913 $123175 $132685 $ 2817773 782014 $ 2371992 $116268 $125209 $ 2613469 812013 $ 2187244 $110166 $119321 $ 2416731 502012 $ 2096351 $102689 $103292 $ 2302332 592011 $ 1977434 $ 95083 $101365 $ 2173882 66

0

500

1000

1500

2000

2500

3000

20152014201320122011


Mill

ions

of D

olla

rs

$19774 $23720$21872 $25619$20964

0

50

100

150

200

250

300

20152014201320122011


Mill

ions

of D

olla

rs

$1964 $2415$2295 $2559$2060

35


Taxa

tion



2015 2093640 17989 10144 14654 2136427 2014 1995282 15621 9508 14716 2035127 2013 1954765 13557 8508 13848 1990678 2012 1914627 11972 7765 13637 1948001 2011 1809571 11473 6480 11748 1839272

Nontaxable2015 630132 29734 225356 34384 919606 2014 633067 31022 219747 33642 917478 2013 631678 31706 212296 35267 910947 2012 654624 32433 207052 37320 931429 2011 631432 34370 193825 30737 890364

Amended2015 73880 1247 233 2994 78354 2014 69913 1099 495 2889 74396 2013 77543 1062 1395 2796 82796 2012 88759 933 4348 3343 97383 2011 71876 976 5333 2531 80716

Totals2015 2797652 48970 235733 52032 3134387 2014 2698262 47742 229750 51247 3027001 2013 2663986 46325 222199 51911 2984421 2012 2658010 45338 219165 54300 2976813 2011 2512879 46819 205638 45016 2810352

0

500

1000

1500

2000

2500Taxable

Nontaxable

Amended

20152014201320122011

Num

ber o

f Ret

urns

(in

thou

sand

s)



28101839

89081

29771948

93197

29841991

91183

30272035

91774

31342136

92078

36


Taxa

tion




TOTAL $ 299524527 149342 $ 280601707 157818




37


Taxa

tion









38


Taxa

tion


YearNumber

of Refunds

Income Tax Refunds


Total Refunds3

Average Refund Per


2015 1663610 $ 777410432 $0 $ 777410432 $467 2014 1615563 $ 790546637 $0 $ 790546637 $489 2013 1599658 $ 758105087 $0 $ 758105087 $474 2012 1572378 $ 786868713 $0 $ 786868713 $500 2011 1570641 $ 836424576 $0 $ 836424576 $533

Fiduciary2015 3065 $ 5251247 $ 1713 2014 2726 $ 5196483 $ 1906 2013 2555 $ 4827565 $ 1889 2012 2202 $ 4944222 $ 2245 2011 2250 $ 4582858 $ 2037




KUDOS

39


Taxa

tion

0

100

200

300

400

500

600

700

800

20152014201320122011


Mill

ions

of D

olla

rs

$3835 $4922 $6522 $7175 $6686

0

1000

2000

3000

4000

5000

6000

7000

8000

20152014201320122011


Mill

ions

of D

olla

rs

$45406 $48756 $55285 $56539 $63522



Year Tax Withheld

Estimated Payments

Cash With Returns


Collections

Individual Tax 2

2015 $50629 $13317 $7487 $71433 $843 $7827 $63522 2014 $46996 $10668 $6878 $64542 $45 $7957 $56539 2013 $44593 $11686 $6668 $62948 $34 $7629 $55285 2012 $42017 $ 9006 $5696 $56719 $45 $7918 $48756 2011 $40434 $ 7845 $5571 $53850 $35 $8410 $45406

Corporate Tax 2015 $00 $6760 $1102 $ 7862 $00 $1176 $ 6686 2014 $00 $7271 $ 959 $ 8230 $00 $1055 $ 7175 2013 $00 $6400 $1082 $ 7482 $00 $ 960 $ 6522 2012 $00 $5168 $ 1066 $ 6235 $00 $1312 $ 4922 2011 $00 $4130 $1077 $ 5207 $00 $1372 $ 3835


40


Taxa

tion

0

5

10

15

20

25

30

Spirits

Beer

Wine

20152014201320122011

Mill

ions

of D

olla

rs









41


Taxa

tion

0

50

100

150

200

250

20152014201320122011

Mill

ions

of P

acka

ges

2044 2077 1989 1931 1839


Packages






2015 $11788004 $25497022 $124280298 $161565324 2014 $11693193 $25487357 $123595398 $160775948 2013 $12098292 $26086660 $127283176 $165468128 2012 $12304812 $27573656 $132928226 $172806694 2011 $12506780 $26739550 $130629639 $169875969






Collections


2015 $17518636 $ (14657) $17947156 $35451135 2014 $16748256 $ (7423) $16923144 $33663977 2013 $15665950 $ (72826) $15965112 $31558236 2012 $15137489 $ (21848) $15476237 $30591878 2011 $14538437 $ (127394) $14754830 $29165873

42


Taxa

tion










43


Taxa

tion

0

50

100

150

200

250

300

Other

Oil amp Gas

20152014201320122011

Mill

ions

of D

olla

rs


Oil amp GasOther1

137691

1630120

1361116

235299

284780




KUDOS

44


Taxa

tion


2014 2015







45

Fisc

al Y

ear C

olle

ctio

ns

452015

Fiscal Year 2015

Collections






Gaming 50


Income Tax 50




Severance 51




46

Fisc

al Y

ear C

olle

ctio

ns

46



Collected






Severance $ 245087355 $ 292685322 25 194





47

Fisc

al Y

ear C

olle

ctio

ns

47



Collected




Local Taxes3




48

Fisc

al Y

ear C

olle

ctio

ns

48

0

2000

4000

6000

8000

10000

12000

20152014201320122011


Mill

ions

of D

olla

rs

$87513 $93972 $102949 $108427 $118335Revenue

Collections

0

300

600

900

1200

1500

2015 2014 2013 2012 2011


Mill

ions

of D

olla

rs




49

Fisc

al Y

ear C

olle

ctio

ns

49





Total All Funds $ 14239395587 $ 13266730041






50

Taxe

s an

d Fe

es a

t a G

lanc

e

50



















51

Taxe

s an

d Fe

es a

t a G

lanc

e

51







Metallic Minerals2









52

Taxe

s an

d Fe

es a

t a G

lanc

e

52
















53

Taxe

s an

d Fe

es a

t a G

lanc

e

53









KUDOS


54

Taxe

s an

d Fe

es a

t a G

lanc

e

54











55


App

endi

x

552015








56


56

App

endi

x


LicenseFee1

Ownership Tax2



License Fee1

Ownership Tax2




ndash D

MV

page

s 56

ndash59

57


57

App

endi

x



GVW Truck Trailer



58


58

App

endi

x



Recreational Truck


Special UseTruck

Trailer Totals


59


59

App

endi

x





60


60

App

endi

x


ndash T

axat

ion

pgs

60ndash

63






61


61

App

endi

x





62


62

App

endi

x





63


63

App

endi

x



















Totals3




64




January 2014


October 2013







December 2013


November 2013


February 2014


September 2014










Taxation



Appendix






Gaming

Pari-mutuel Racing

Income Tax


Sales Tax Glossary


Severance





Tax Credits




Refunds Issued





















Gaming Enforcement



Racing Enforcement











Taxation Division

Hearings


Exec

utiv

e D

irect

orrsquos

Offi

ce

10















Exec

utiv

e D

irect

orrsquos

Offi

ce

11




Taxation Division











Exec

utiv

e D

irect

orrsquos

Offi

ce

12



Other Hearings






13


Div

isio

n of

Mot

or V

ehic

les

2015


Division ofMotor

Vehicles















14


Div

isio

n of

Mot

or V

ehic

les














15


Div

isio

n of

Mot

or V

ehic

les






2011 2012 2013 2014 2015Licenses 2





2011 2012 2013 2014 2015$221325 $208825 $338713 $381810 $278475


16


Div

isio

n of

Mot

or V

ehic

les








2011 2012 2013 2014 2015


19587 20331 19404 19827 20037



$37638016 $43757475 $37627469 $46310010 $51728416


17


Div

isio

n of

Mot

or V

ehic

les

0

300

600

900

1200

1500Permits

Licenses

20152014201320122011


Driv

er L

icen

ses

and

Per

mits

Is

sued

in T

hous

ands

Permits

Licenses

146 146 150 159 159892 1060 1061 935 1037






18


Div

isio

n of

Mot

or V

ehic

les



Documents Issued









Organ Donors 861718 139636 1001354

















19


Div

isio

n of

Mot

or V

ehic

les




2014 2015


Amount Collected





$327782409


2015 20


Col

orad

o Lo

ttery

Div

isio

n





Lottery


21


Col

orad

o Lo

ttery

Div

isio

n







Fun Facts





Fun Facts






22


Col

orad

o Lo

ttery

Div

isio

n





Other

Oth

er

$72

5


Fund$4405


$2718



5










2015


23

Enfo

rcem

ent D

ivis

ion












KUDOS


24

Enfo

rcem

ent D

ivis

ion




Division of Gaming




Liquor Enforcement

KUDOS




25

Enfo

rcem

ent D

ivis

ion








Fines Ordered

Fines In Abeyance


$712500 $518950 $193550 $176566






26

Enfo

rcem

ent D

ivis

ion


Fiscal Year 2015




2011 2012 2013 2014 20153














Teller County $ 1824995 $ 1714728 $ 1764387 $ 1687203 $ 1701089


Central City $ 768192 $ 782200 $ 795932 $ 733603 $ 724072



Fiscal Years 2011 to 20152011 2012 2013 2014 2015







27

Enfo

rcem

ent D

ivis

ion








28

Enfo

rcem

ent D

ivis

ion








29

Enfo

rcem

ent D

ivis

ion














Total $ 9542769 $ 14155854




Total $ 13268876 $ 22225750





Total $ 9023352 $ 42017798





Total $ 3014839 $ 23995775



30

Enfo

rcem

ent D

ivis

ion






6302015

Licenses Issued 2





31

Enfo

rcem

ent D

ivis

ion




Pari-Mutuel Sales 1

















32


Taxa

tion

2015




Tax Credits36




Refunds Issued38











33


Taxa

tion










34


Taxa

tion




RetailerUse Tax

Total PercentChange

2015 $ 2561913 $123175 $132685 $ 2817773 782014 $ 2371992 $116268 $125209 $ 2613469 812013 $ 2187244 $110166 $119321 $ 2416731 502012 $ 2096351 $102689 $103292 $ 2302332 592011 $ 1977434 $ 95083 $101365 $ 2173882 66

0

500

1000

1500

2000

2500

3000

20152014201320122011


Mill

ions

of D

olla

rs

$19774 $23720$21872 $25619$20964

0

50

100

150

200

250

300

20152014201320122011


Mill

ions

of D

olla

rs

$1964 $2415$2295 $2559$2060

35


Taxa

tion



2015 2093640 17989 10144 14654 2136427 2014 1995282 15621 9508 14716 2035127 2013 1954765 13557 8508 13848 1990678 2012 1914627 11972 7765 13637 1948001 2011 1809571 11473 6480 11748 1839272

Nontaxable2015 630132 29734 225356 34384 919606 2014 633067 31022 219747 33642 917478 2013 631678 31706 212296 35267 910947 2012 654624 32433 207052 37320 931429 2011 631432 34370 193825 30737 890364

Amended2015 73880 1247 233 2994 78354 2014 69913 1099 495 2889 74396 2013 77543 1062 1395 2796 82796 2012 88759 933 4348 3343 97383 2011 71876 976 5333 2531 80716

Totals2015 2797652 48970 235733 52032 3134387 2014 2698262 47742 229750 51247 3027001 2013 2663986 46325 222199 51911 2984421 2012 2658010 45338 219165 54300 2976813 2011 2512879 46819 205638 45016 2810352

0

500

1000

1500

2000

2500Taxable

Nontaxable

Amended

20152014201320122011

Num

ber o

f Ret

urns

(in

thou

sand

s)



28101839

89081

29771948

93197

29841991

91183

30272035

91774

31342136

92078

36


Taxa

tion




TOTAL $ 299524527 149342 $ 280601707 157818




37


Taxa

tion









38


Taxa

tion


YearNumber

of Refunds

Income Tax Refunds


Total Refunds3

Average Refund Per


2015 1663610 $ 777410432 $0 $ 777410432 $467 2014 1615563 $ 790546637 $0 $ 790546637 $489 2013 1599658 $ 758105087 $0 $ 758105087 $474 2012 1572378 $ 786868713 $0 $ 786868713 $500 2011 1570641 $ 836424576 $0 $ 836424576 $533

Fiduciary2015 3065 $ 5251247 $ 1713 2014 2726 $ 5196483 $ 1906 2013 2555 $ 4827565 $ 1889 2012 2202 $ 4944222 $ 2245 2011 2250 $ 4582858 $ 2037




KUDOS

39


Taxa

tion

0

100

200

300

400

500

600

700

800

20152014201320122011


Mill

ions

of D

olla

rs

$3835 $4922 $6522 $7175 $6686

0

1000

2000

3000

4000

5000

6000

7000

8000

20152014201320122011


Mill

ions

of D

olla

rs

$45406 $48756 $55285 $56539 $63522



Year Tax Withheld

Estimated Payments

Cash With Returns


Collections

Individual Tax 2

2015 $50629 $13317 $7487 $71433 $843 $7827 $63522 2014 $46996 $10668 $6878 $64542 $45 $7957 $56539 2013 $44593 $11686 $6668 $62948 $34 $7629 $55285 2012 $42017 $ 9006 $5696 $56719 $45 $7918 $48756 2011 $40434 $ 7845 $5571 $53850 $35 $8410 $45406

Corporate Tax 2015 $00 $6760 $1102 $ 7862 $00 $1176 $ 6686 2014 $00 $7271 $ 959 $ 8230 $00 $1055 $ 7175 2013 $00 $6400 $1082 $ 7482 $00 $ 960 $ 6522 2012 $00 $5168 $ 1066 $ 6235 $00 $1312 $ 4922 2011 $00 $4130 $1077 $ 5207 $00 $1372 $ 3835


40


Taxa

tion

0

5

10

15

20

25

30

Spirits

Beer

Wine

20152014201320122011

Mill

ions

of D

olla

rs









41


Taxa

tion

0

50

100

150

200

250

20152014201320122011

Mill

ions

of P

acka

ges

2044 2077 1989 1931 1839


Packages






2015 $11788004 $25497022 $124280298 $161565324 2014 $11693193 $25487357 $123595398 $160775948 2013 $12098292 $26086660 $127283176 $165468128 2012 $12304812 $27573656 $132928226 $172806694 2011 $12506780 $26739550 $130629639 $169875969






Collections


2015 $17518636 $ (14657) $17947156 $35451135 2014 $16748256 $ (7423) $16923144 $33663977 2013 $15665950 $ (72826) $15965112 $31558236 2012 $15137489 $ (21848) $15476237 $30591878 2011 $14538437 $ (127394) $14754830 $29165873

42


Taxa

tion










43


Taxa

tion

0

50

100

150

200

250

300

Other

Oil amp Gas

20152014201320122011

Mill

ions

of D

olla

rs


Oil amp GasOther1

137691

1630120

1361116

235299

284780




KUDOS

44


Taxa

tion


2014 2015







45

Fisc

al Y

ear C

olle

ctio

ns

452015

Fiscal Year 2015

Collections






Gaming 50


Income Tax 50




Severance 51




46

Fisc

al Y

ear C

olle

ctio

ns

46



Collected






Severance $ 245087355 $ 292685322 25 194





47

Fisc

al Y

ear C

olle

ctio

ns

47



Collected




Local Taxes3




48

Fisc

al Y

ear C

olle

ctio

ns

48

0

2000

4000

6000

8000

10000

12000

20152014201320122011


Mill

ions

of D

olla

rs

$87513 $93972 $102949 $108427 $118335Revenue

Collections

0

300

600

900

1200

1500

2015 2014 2013 2012 2011


Mill

ions

of D

olla

rs




49

Fisc

al Y

ear C

olle

ctio

ns

49





Total All Funds $ 14239395587 $ 13266730041






50

Taxe

s an

d Fe

es a

t a G

lanc

e

50



















51

Taxe

s an

d Fe

es a

t a G

lanc

e

51







Metallic Minerals2









52

Taxe

s an

d Fe

es a

t a G

lanc

e

52
















53

Taxe

s an

d Fe

es a

t a G

lanc

e

53









KUDOS


54

Taxe

s an

d Fe

es a

t a G

lanc

e

54











55


App

endi

x

552015








56


56

App

endi

x


LicenseFee1

Ownership Tax2



License Fee1

Ownership Tax2




ndash D

MV

page

s 56

ndash59

57


57

App

endi

x



GVW Truck Trailer



58


58

App

endi

x



Recreational Truck


Special UseTruck

Trailer Totals


59


59

App

endi

x





60


60

App

endi

x


ndash T

axat

ion

pgs

60ndash

63






61


61

App

endi

x





62


62

App

endi

x





63


63

App

endi

x



















Totals3




64




January 2014


October 2013







December 2013


November 2013


February 2014


September 2014










Taxation



Appendix






Gaming

Pari-mutuel Racing

Income Tax


Sales Tax Glossary


Severance





Tax Credits




Refunds Issued





















Gaming Enforcement



Racing Enforcement











Taxation Division

Hearings


Exec

utiv

e D

irect

orrsquos

Offi

ce

11




Taxation Division











Exec

utiv

e D

irect

orrsquos

Offi

ce

12



Other Hearings






13


Div

isio

n of

Mot

or V

ehic

les

2015


Division ofMotor

Vehicles















14


Div

isio

n of

Mot

or V

ehic

les














15


Div

isio

n of

Mot

or V

ehic

les






2011 2012 2013 2014 2015Licenses 2





2011 2012 2013 2014 2015$221325 $208825 $338713 $381810 $278475


16


Div

isio

n of

Mot

or V

ehic

les








2011 2012 2013 2014 2015


19587 20331 19404 19827 20037



$37638016 $43757475 $37627469 $46310010 $51728416


17


Div

isio

n of

Mot

or V

ehic

les

0

300

600

900

1200

1500Permits

Licenses

20152014201320122011


Driv

er L

icen

ses

and

Per

mits

Is

sued

in T

hous

ands

Permits

Licenses

146 146 150 159 159892 1060 1061 935 1037






18


Div

isio

n of

Mot

or V

ehic

les



Documents Issued









Organ Donors 861718 139636 1001354

















19


Div

isio

n of

Mot

or V

ehic

les




2014 2015


Amount Collected





$327782409


2015 20


Col

orad

o Lo

ttery

Div

isio

n





Lottery


21


Col

orad

o Lo

ttery

Div

isio

n







Fun Facts





Fun Facts






22


Col

orad

o Lo

ttery

Div

isio

n





Other

Oth

er

$72

5


Fund$4405


$2718



5










2015


23

Enfo

rcem

ent D

ivis

ion












KUDOS


24

Enfo

rcem

ent D

ivis

ion




Division of Gaming




Liquor Enforcement

KUDOS




25

Enfo

rcem

ent D

ivis

ion








Fines Ordered

Fines In Abeyance


$712500 $518950 $193550 $176566






26

Enfo

rcem

ent D

ivis

ion


Fiscal Year 2015




2011 2012 2013 2014 20153














Teller County $ 1824995 $ 1714728 $ 1764387 $ 1687203 $ 1701089


Central City $ 768192 $ 782200 $ 795932 $ 733603 $ 724072



Fiscal Years 2011 to 20152011 2012 2013 2014 2015







27

Enfo

rcem

ent D

ivis

ion








28

Enfo

rcem

ent D

ivis

ion








29

Enfo

rcem

ent D

ivis

ion














Total $ 9542769 $ 14155854




Total $ 13268876 $ 22225750





Total $ 9023352 $ 42017798





Total $ 3014839 $ 23995775



30

Enfo

rcem

ent D

ivis

ion






6302015

Licenses Issued 2





31

Enfo

rcem

ent D

ivis

ion




Pari-Mutuel Sales 1

















32


Taxa

tion

2015




Tax Credits36




Refunds Issued38











33


Taxa

tion










34


Taxa

tion




RetailerUse Tax

Total PercentChange

2015 $ 2561913 $123175 $132685 $ 2817773 782014 $ 2371992 $116268 $125209 $ 2613469 812013 $ 2187244 $110166 $119321 $ 2416731 502012 $ 2096351 $102689 $103292 $ 2302332 592011 $ 1977434 $ 95083 $101365 $ 2173882 66

0

500

1000

1500

2000

2500

3000

20152014201320122011


Mill

ions

of D

olla

rs

$19774 $23720$21872 $25619$20964

0

50

100

150

200

250

300

20152014201320122011


Mill

ions

of D

olla

rs

$1964 $2415$2295 $2559$2060

35


Taxa

tion



2015 2093640 17989 10144 14654 2136427 2014 1995282 15621 9508 14716 2035127 2013 1954765 13557 8508 13848 1990678 2012 1914627 11972 7765 13637 1948001 2011 1809571 11473 6480 11748 1839272

Nontaxable2015 630132 29734 225356 34384 919606 2014 633067 31022 219747 33642 917478 2013 631678 31706 212296 35267 910947 2012 654624 32433 207052 37320 931429 2011 631432 34370 193825 30737 890364

Amended2015 73880 1247 233 2994 78354 2014 69913 1099 495 2889 74396 2013 77543 1062 1395 2796 82796 2012 88759 933 4348 3343 97383 2011 71876 976 5333 2531 80716

Totals2015 2797652 48970 235733 52032 3134387 2014 2698262 47742 229750 51247 3027001 2013 2663986 46325 222199 51911 2984421 2012 2658010 45338 219165 54300 2976813 2011 2512879 46819 205638 45016 2810352

0

500

1000

1500

2000

2500Taxable

Nontaxable

Amended

20152014201320122011

Num

ber o

f Ret

urns

(in

thou

sand

s)



28101839

89081

29771948

93197

29841991

91183

30272035

91774

31342136

92078

36


Taxa

tion




TOTAL $ 299524527 149342 $ 280601707 157818




37


Taxa

tion









38


Taxa

tion


YearNumber

of Refunds

Income Tax Refunds


Total Refunds3

Average Refund Per


2015 1663610 $ 777410432 $0 $ 777410432 $467 2014 1615563 $ 790546637 $0 $ 790546637 $489 2013 1599658 $ 758105087 $0 $ 758105087 $474 2012 1572378 $ 786868713 $0 $ 786868713 $500 2011 1570641 $ 836424576 $0 $ 836424576 $533

Fiduciary2015 3065 $ 5251247 $ 1713 2014 2726 $ 5196483 $ 1906 2013 2555 $ 4827565 $ 1889 2012 2202 $ 4944222 $ 2245 2011 2250 $ 4582858 $ 2037




KUDOS

39


Taxa

tion

0

100

200

300

400

500

600

700

800

20152014201320122011


Mill

ions

of D

olla

rs

$3835 $4922 $6522 $7175 $6686

0

1000

2000

3000

4000

5000

6000

7000

8000

20152014201320122011


Mill

ions

of D

olla

rs

$45406 $48756 $55285 $56539 $63522



Year Tax Withheld

Estimated Payments

Cash With Returns


Collections

Individual Tax 2

2015 $50629 $13317 $7487 $71433 $843 $7827 $63522 2014 $46996 $10668 $6878 $64542 $45 $7957 $56539 2013 $44593 $11686 $6668 $62948 $34 $7629 $55285 2012 $42017 $ 9006 $5696 $56719 $45 $7918 $48756 2011 $40434 $ 7845 $5571 $53850 $35 $8410 $45406

Corporate Tax 2015 $00 $6760 $1102 $ 7862 $00 $1176 $ 6686 2014 $00 $7271 $ 959 $ 8230 $00 $1055 $ 7175 2013 $00 $6400 $1082 $ 7482 $00 $ 960 $ 6522 2012 $00 $5168 $ 1066 $ 6235 $00 $1312 $ 4922 2011 $00 $4130 $1077 $ 5207 $00 $1372 $ 3835


40


Taxa

tion

0

5

10

15

20

25

30

Spirits

Beer

Wine

20152014201320122011

Mill

ions

of D

olla

rs









41


Taxa

tion

0

50

100

150

200

250

20152014201320122011

Mill

ions

of P

acka

ges

2044 2077 1989 1931 1839


Packages






2015 $11788004 $25497022 $124280298 $161565324 2014 $11693193 $25487357 $123595398 $160775948 2013 $12098292 $26086660 $127283176 $165468128 2012 $12304812 $27573656 $132928226 $172806694 2011 $12506780 $26739550 $130629639 $169875969






Collections


2015 $17518636 $ (14657) $17947156 $35451135 2014 $16748256 $ (7423) $16923144 $33663977 2013 $15665950 $ (72826) $15965112 $31558236 2012 $15137489 $ (21848) $15476237 $30591878 2011 $14538437 $ (127394) $14754830 $29165873

42


Taxa

tion










43


Taxa

tion

0

50

100

150

200

250

300

Other

Oil amp Gas

20152014201320122011

Mill

ions

of D

olla

rs


Oil amp GasOther1

137691

1630120

1361116

235299

284780




KUDOS

44


Taxa

tion


2014 2015







45

Fisc

al Y

ear C

olle

ctio

ns

452015

Fiscal Year 2015

Collections






Gaming 50


Income Tax 50




Severance 51




46

Fisc

al Y

ear C

olle

ctio

ns

46



Collected






Severance $ 245087355 $ 292685322 25 194





47

Fisc

al Y

ear C

olle

ctio

ns

47



Collected




Local Taxes3




48

Fisc

al Y

ear C

olle

ctio

ns

48

0

2000

4000

6000

8000

10000

12000

20152014201320122011


Mill

ions

of D

olla

rs

$87513 $93972 $102949 $108427 $118335Revenue

Collections

0

300

600

900

1200

1500

2015 2014 2013 2012 2011


Mill

ions

of D

olla

rs




49

Fisc

al Y

ear C

olle

ctio

ns

49





Total All Funds $ 14239395587 $ 13266730041






50

Taxe

s an

d Fe

es a

t a G

lanc

e

50



















51

Taxe

s an

d Fe

es a

t a G

lanc

e

51







Metallic Minerals2









52

Taxe

s an

d Fe

es a

t a G

lanc

e

52
















53

Taxe

s an

d Fe

es a

t a G

lanc

e

53









KUDOS


54

Taxe

s an

d Fe

es a

t a G

lanc

e

54











55


App

endi

x

552015








56


56

App

endi

x


LicenseFee1

Ownership Tax2



License Fee1

Ownership Tax2




ndash D

MV

page

s 56

ndash59

57


57

App

endi

x



GVW Truck Trailer



58


58

App

endi

x



Recreational Truck


Special UseTruck

Trailer Totals


59


59

App

endi

x





60


60

App

endi

x


ndash T

axat

ion

pgs

60ndash

63






61


61

App

endi

x





62


62

App

endi

x





63


63

App

endi

x



















Totals3




64




January 2014


October 2013







December 2013


November 2013


February 2014


September 2014










Taxation



Appendix






Gaming

Pari-mutuel Racing

Income Tax


Sales Tax Glossary


Severance





Tax Credits




Refunds Issued





















Gaming Enforcement



Racing Enforcement











Taxation Division

Hearings


Exec

utiv

e D

irect

orrsquos

Offi

ce

12



Other Hearings






13


Div

isio

n of

Mot

or V

ehic

les

2015


Division ofMotor

Vehicles















14


Div

isio

n of

Mot

or V

ehic

les














15


Div

isio

n of

Mot

or V

ehic

les






2011 2012 2013 2014 2015Licenses 2





2011 2012 2013 2014 2015$221325 $208825 $338713 $381810 $278475


16


Div

isio

n of

Mot

or V

ehic

les








2011 2012 2013 2014 2015


19587 20331 19404 19827 20037



$37638016 $43757475 $37627469 $46310010 $51728416


17


Div

isio

n of

Mot

or V

ehic

les

0

300

600

900

1200

1500Permits

Licenses

20152014201320122011


Driv

er L

icen

ses

and

Per

mits

Is

sued

in T

hous

ands

Permits

Licenses

146 146 150 159 159892 1060 1061 935 1037






18


Div

isio

n of

Mot

or V

ehic

les



Documents Issued









Organ Donors 861718 139636 1001354

















19


Div

isio

n of

Mot

or V

ehic

les




2014 2015


Amount Collected





$327782409


2015 20


Col

orad

o Lo

ttery

Div

isio

n





Lottery


21


Col

orad

o Lo

ttery

Div

isio

n







Fun Facts





Fun Facts






22


Col

orad

o Lo

ttery

Div

isio

n





Other

Oth

er

$72

5


Fund$4405


$2718



5










2015


23

Enfo

rcem

ent D

ivis

ion












KUDOS


24

Enfo

rcem

ent D

ivis

ion




Division of Gaming




Liquor Enforcement

KUDOS




25

Enfo

rcem

ent D

ivis

ion








Fines Ordered

Fines In Abeyance


$712500 $518950 $193550 $176566






26

Enfo

rcem

ent D

ivis

ion


Fiscal Year 2015




2011 2012 2013 2014 20153














Teller County $ 1824995 $ 1714728 $ 1764387 $ 1687203 $ 1701089


Central City $ 768192 $ 782200 $ 795932 $ 733603 $ 724072



Fiscal Years 2011 to 20152011 2012 2013 2014 2015







27

Enfo

rcem

ent D

ivis

ion








28

Enfo

rcem

ent D

ivis

ion








29

Enfo

rcem

ent D

ivis

ion














Total $ 9542769 $ 14155854




Total $ 13268876 $ 22225750





Total $ 9023352 $ 42017798





Total $ 3014839 $ 23995775



30

Enfo

rcem

ent D

ivis

ion






6302015

Licenses Issued 2





31

Enfo

rcem

ent D

ivis

ion




Pari-Mutuel Sales 1

















32


Taxa

tion

2015




Tax Credits36




Refunds Issued38











33


Taxa

tion










34


Taxa

tion




RetailerUse Tax

Total PercentChange

2015 $ 2561913 $123175 $132685 $ 2817773 782014 $ 2371992 $116268 $125209 $ 2613469 812013 $ 2187244 $110166 $119321 $ 2416731 502012 $ 2096351 $102689 $103292 $ 2302332 592011 $ 1977434 $ 95083 $101365 $ 2173882 66

0

500

1000

1500

2000

2500

3000

20152014201320122011


Mill

ions

of D

olla

rs

$19774 $23720$21872 $25619$20964

0

50

100

150

200

250

300

20152014201320122011


Mill

ions

of D

olla

rs

$1964 $2415$2295 $2559$2060

35


Taxa

tion



2015 2093640 17989 10144 14654 2136427 2014 1995282 15621 9508 14716 2035127 2013 1954765 13557 8508 13848 1990678 2012 1914627 11972 7765 13637 1948001 2011 1809571 11473 6480 11748 1839272

Nontaxable2015 630132 29734 225356 34384 919606 2014 633067 31022 219747 33642 917478 2013 631678 31706 212296 35267 910947 2012 654624 32433 207052 37320 931429 2011 631432 34370 193825 30737 890364

Amended2015 73880 1247 233 2994 78354 2014 69913 1099 495 2889 74396 2013 77543 1062 1395 2796 82796 2012 88759 933 4348 3343 97383 2011 71876 976 5333 2531 80716

Totals2015 2797652 48970 235733 52032 3134387 2014 2698262 47742 229750 51247 3027001 2013 2663986 46325 222199 51911 2984421 2012 2658010 45338 219165 54300 2976813 2011 2512879 46819 205638 45016 2810352

0

500

1000

1500

2000

2500Taxable

Nontaxable

Amended

20152014201320122011

Num

ber o

f Ret

urns

(in

thou

sand

s)



28101839

89081

29771948

93197

29841991

91183

30272035

91774

31342136

92078

36


Taxa

tion




TOTAL $ 299524527 149342 $ 280601707 157818




37


Taxa

tion









38


Taxa

tion


YearNumber

of Refunds

Income Tax Refunds


Total Refunds3

Average Refund Per


2015 1663610 $ 777410432 $0 $ 777410432 $467 2014 1615563 $ 790546637 $0 $ 790546637 $489 2013 1599658 $ 758105087 $0 $ 758105087 $474 2012 1572378 $ 786868713 $0 $ 786868713 $500 2011 1570641 $ 836424576 $0 $ 836424576 $533

Fiduciary2015 3065 $ 5251247 $ 1713 2014 2726 $ 5196483 $ 1906 2013 2555 $ 4827565 $ 1889 2012 2202 $ 4944222 $ 2245 2011 2250 $ 4582858 $ 2037




KUDOS

39


Taxa

tion

0

100

200

300

400

500

600

700

800

20152014201320122011


Mill

ions

of D

olla

rs

$3835 $4922 $6522 $7175 $6686

0

1000

2000

3000

4000

5000

6000

7000

8000

20152014201320122011


Mill

ions

of D

olla

rs

$45406 $48756 $55285 $56539 $63522



Year Tax Withheld

Estimated Payments

Cash With Returns


Collections

Individual Tax 2

2015 $50629 $13317 $7487 $71433 $843 $7827 $63522 2014 $46996 $10668 $6878 $64542 $45 $7957 $56539 2013 $44593 $11686 $6668 $62948 $34 $7629 $55285 2012 $42017 $ 9006 $5696 $56719 $45 $7918 $48756 2011 $40434 $ 7845 $5571 $53850 $35 $8410 $45406

Corporate Tax 2015 $00 $6760 $1102 $ 7862 $00 $1176 $ 6686 2014 $00 $7271 $ 959 $ 8230 $00 $1055 $ 7175 2013 $00 $6400 $1082 $ 7482 $00 $ 960 $ 6522 2012 $00 $5168 $ 1066 $ 6235 $00 $1312 $ 4922 2011 $00 $4130 $1077 $ 5207 $00 $1372 $ 3835


40


Taxa

tion

0

5

10

15

20

25

30

Spirits

Beer

Wine

20152014201320122011

Mill

ions

of D

olla

rs









41


Taxa

tion

0

50

100

150

200

250

20152014201320122011

Mill

ions

of P

acka

ges

2044 2077 1989 1931 1839


Packages






2015 $11788004 $25497022 $124280298 $161565324 2014 $11693193 $25487357 $123595398 $160775948 2013 $12098292 $26086660 $127283176 $165468128 2012 $12304812 $27573656 $132928226 $172806694 2011 $12506780 $26739550 $130629639 $169875969






Collections


2015 $17518636 $ (14657) $17947156 $35451135 2014 $16748256 $ (7423) $16923144 $33663977 2013 $15665950 $ (72826) $15965112 $31558236 2012 $15137489 $ (21848) $15476237 $30591878 2011 $14538437 $ (127394) $14754830 $29165873

42


Taxa

tion










43


Taxa

tion

0

50

100

150

200

250

300

Other

Oil amp Gas

20152014201320122011

Mill

ions

of D

olla

rs


Oil amp GasOther1

137691

1630120

1361116

235299

284780




KUDOS

44


Taxa

tion


2014 2015







45

Fisc

al Y

ear C

olle

ctio

ns

452015

Fiscal Year 2015

Collections






Gaming 50


Income Tax 50




Severance 51




46

Fisc

al Y

ear C

olle

ctio

ns

46



Collected






Severance $ 245087355 $ 292685322 25 194





47

Fisc

al Y

ear C

olle

ctio

ns

47



Collected




Local Taxes3




48

Fisc

al Y

ear C

olle

ctio

ns

48

0

2000

4000

6000

8000

10000

12000

20152014201320122011


Mill

ions

of D

olla

rs

$87513 $93972 $102949 $108427 $118335Revenue

Collections

0

300

600

900

1200

1500

2015 2014 2013 2012 2011


Mill

ions

of D

olla

rs




49

Fisc

al Y

ear C

olle

ctio

ns

49





Total All Funds $ 14239395587 $ 13266730041






50

Taxe

s an

d Fe

es a

t a G

lanc

e

50



















51

Taxe

s an

d Fe

es a

t a G

lanc

e

51







Metallic Minerals2









52

Taxe

s an

d Fe

es a

t a G

lanc

e

52
















53

Taxe

s an

d Fe

es a

t a G

lanc

e

53









KUDOS


54

Taxe

s an

d Fe

es a

t a G

lanc

e

54











55


App

endi

x

552015








56


56

App

endi

x


LicenseFee1

Ownership Tax2



License Fee1

Ownership Tax2




ndash D

MV

page

s 56

ndash59

57


57

App

endi

x



GVW Truck Trailer



58


58

App

endi

x



Recreational Truck


Special UseTruck

Trailer Totals


59


59

App

endi

x





60


60

App

endi

x


ndash T

axat

ion

pgs

60ndash

63






61


61

App

endi

x





62


62

App

endi

x





63


63

App

endi

x



















Totals3




64




January 2014


October 2013







December 2013


November 2013


February 2014


September 2014










Taxation



Appendix






Gaming

Pari-mutuel Racing

Income Tax


Sales Tax Glossary


Severance





Tax Credits




Refunds Issued





















Gaming Enforcement



Racing Enforcement











Taxation Division

Hearings

13


Div

isio

n of

Mot

or V

ehic

les

2015


Division ofMotor

Vehicles















14


Div

isio

n of

Mot

or V

ehic

les














15


Div

isio

n of

Mot

or V

ehic

les






2011 2012 2013 2014 2015Licenses 2





2011 2012 2013 2014 2015$221325 $208825 $338713 $381810 $278475


16


Div

isio

n of

Mot

or V

ehic

les








2011 2012 2013 2014 2015


19587 20331 19404 19827 20037



$37638016 $43757475 $37627469 $46310010 $51728416


17


Div

isio

n of

Mot

or V

ehic

les

0

300

600

900

1200

1500Permits

Licenses

20152014201320122011


Driv

er L

icen

ses

and

Per

mits

Is

sued

in T

hous

ands

Permits

Licenses

146 146 150 159 159892 1060 1061 935 1037






18


Div

isio

n of

Mot

or V

ehic

les



Documents Issued









Organ Donors 861718 139636 1001354

















19


Div

isio

n of

Mot

or V

ehic

les




2014 2015


Amount Collected





$327782409


2015 20


Col

orad

o Lo

ttery

Div

isio

n





Lottery


21


Col

orad

o Lo

ttery

Div

isio

n







Fun Facts





Fun Facts






22


Col

orad

o Lo

ttery

Div

isio

n





Other

Oth

er

$72

5


Fund$4405


$2718



5










2015


23

Enfo

rcem

ent D

ivis

ion












KUDOS


24

Enfo

rcem

ent D

ivis

ion




Division of Gaming




Liquor Enforcement

KUDOS




25

Enfo

rcem

ent D

ivis

ion








Fines Ordered

Fines In Abeyance


$712500 $518950 $193550 $176566






26

Enfo

rcem

ent D

ivis

ion


Fiscal Year 2015




2011 2012 2013 2014 20153














Teller County $ 1824995 $ 1714728 $ 1764387 $ 1687203 $ 1701089


Central City $ 768192 $ 782200 $ 795932 $ 733603 $ 724072



Fiscal Years 2011 to 20152011 2012 2013 2014 2015







27

Enfo

rcem

ent D

ivis

ion








28

Enfo

rcem

ent D

ivis

ion








29

Enfo

rcem

ent D

ivis

ion














Total $ 9542769 $ 14155854




Total $ 13268876 $ 22225750





Total $ 9023352 $ 42017798





Total $ 3014839 $ 23995775



30

Enfo

rcem

ent D

ivis

ion






6302015

Licenses Issued 2





31

Enfo

rcem

ent D

ivis

ion




Pari-Mutuel Sales 1

















32


Taxa

tion

2015




Tax Credits36




Refunds Issued38











33


Taxa

tion










34


Taxa

tion




RetailerUse Tax

Total PercentChange

2015 $ 2561913 $123175 $132685 $ 2817773 782014 $ 2371992 $116268 $125209 $ 2613469 812013 $ 2187244 $110166 $119321 $ 2416731 502012 $ 2096351 $102689 $103292 $ 2302332 592011 $ 1977434 $ 95083 $101365 $ 2173882 66

0

500

1000

1500

2000

2500

3000

20152014201320122011


Mill

ions

of D

olla

rs

$19774 $23720$21872 $25619$20964

0

50

100

150

200

250

300

20152014201320122011


Mill

ions

of D

olla

rs

$1964 $2415$2295 $2559$2060

35


Taxa

tion



2015 2093640 17989 10144 14654 2136427 2014 1995282 15621 9508 14716 2035127 2013 1954765 13557 8508 13848 1990678 2012 1914627 11972 7765 13637 1948001 2011 1809571 11473 6480 11748 1839272

Nontaxable2015 630132 29734 225356 34384 919606 2014 633067 31022 219747 33642 917478 2013 631678 31706 212296 35267 910947 2012 654624 32433 207052 37320 931429 2011 631432 34370 193825 30737 890364

Amended2015 73880 1247 233 2994 78354 2014 69913 1099 495 2889 74396 2013 77543 1062 1395 2796 82796 2012 88759 933 4348 3343 97383 2011 71876 976 5333 2531 80716

Totals2015 2797652 48970 235733 52032 3134387 2014 2698262 47742 229750 51247 3027001 2013 2663986 46325 222199 51911 2984421 2012 2658010 45338 219165 54300 2976813 2011 2512879 46819 205638 45016 2810352

0

500

1000

1500

2000

2500Taxable

Nontaxable

Amended

20152014201320122011

Num

ber o

f Ret

urns

(in

thou

sand

s)



28101839

89081

29771948

93197

29841991

91183

30272035

91774

31342136

92078

36


Taxa

tion




TOTAL $ 299524527 149342 $ 280601707 157818




37


Taxa

tion









38


Taxa

tion


YearNumber

of Refunds

Income Tax Refunds


Total Refunds3

Average Refund Per


2015 1663610 $ 777410432 $0 $ 777410432 $467 2014 1615563 $ 790546637 $0 $ 790546637 $489 2013 1599658 $ 758105087 $0 $ 758105087 $474 2012 1572378 $ 786868713 $0 $ 786868713 $500 2011 1570641 $ 836424576 $0 $ 836424576 $533

Fiduciary2015 3065 $ 5251247 $ 1713 2014 2726 $ 5196483 $ 1906 2013 2555 $ 4827565 $ 1889 2012 2202 $ 4944222 $ 2245 2011 2250 $ 4582858 $ 2037




KUDOS

39


Taxa

tion

0

100

200

300

400

500

600

700

800

20152014201320122011


Mill

ions

of D

olla

rs

$3835 $4922 $6522 $7175 $6686

0

1000

2000

3000

4000

5000

6000

7000

8000

20152014201320122011


Mill

ions

of D

olla

rs

$45406 $48756 $55285 $56539 $63522



Year Tax Withheld

Estimated Payments

Cash With Returns


Collections

Individual Tax 2

2015 $50629 $13317 $7487 $71433 $843 $7827 $63522 2014 $46996 $10668 $6878 $64542 $45 $7957 $56539 2013 $44593 $11686 $6668 $62948 $34 $7629 $55285 2012 $42017 $ 9006 $5696 $56719 $45 $7918 $48756 2011 $40434 $ 7845 $5571 $53850 $35 $8410 $45406

Corporate Tax 2015 $00 $6760 $1102 $ 7862 $00 $1176 $ 6686 2014 $00 $7271 $ 959 $ 8230 $00 $1055 $ 7175 2013 $00 $6400 $1082 $ 7482 $00 $ 960 $ 6522 2012 $00 $5168 $ 1066 $ 6235 $00 $1312 $ 4922 2011 $00 $4130 $1077 $ 5207 $00 $1372 $ 3835


40


Taxa

tion

0

5

10

15

20

25

30

Spirits

Beer

Wine

20152014201320122011

Mill

ions

of D

olla

rs









41


Taxa

tion

0

50

100

150

200

250

20152014201320122011

Mill

ions

of P

acka

ges

2044 2077 1989 1931 1839


Packages






2015 $11788004 $25497022 $124280298 $161565324 2014 $11693193 $25487357 $123595398 $160775948 2013 $12098292 $26086660 $127283176 $165468128 2012 $12304812 $27573656 $132928226 $172806694 2011 $12506780 $26739550 $130629639 $169875969






Collections


2015 $17518636 $ (14657) $17947156 $35451135 2014 $16748256 $ (7423) $16923144 $33663977 2013 $15665950 $ (72826) $15965112 $31558236 2012 $15137489 $ (21848) $15476237 $30591878 2011 $14538437 $ (127394) $14754830 $29165873

42


Taxa

tion










43


Taxa

tion

0

50

100

150

200

250

300

Other

Oil amp Gas

20152014201320122011

Mill

ions

of D

olla

rs


Oil amp GasOther1

137691

1630120

1361116

235299

284780




KUDOS

44


Taxa

tion


2014 2015







45

Fisc

al Y

ear C

olle

ctio

ns

452015

Fiscal Year 2015

Collections






Gaming 50


Income Tax 50




Severance 51




46

Fisc

al Y

ear C

olle

ctio

ns

46



Collected






Severance $ 245087355 $ 292685322 25 194





47

Fisc

al Y

ear C

olle

ctio

ns

47



Collected




Local Taxes3




48

Fisc

al Y

ear C

olle

ctio

ns

48

0

2000

4000

6000

8000

10000

12000

20152014201320122011


Mill

ions

of D

olla

rs

$87513 $93972 $102949 $108427 $118335Revenue

Collections

0

300

600

900

1200

1500

2015 2014 2013 2012 2011


Mill

ions

of D

olla

rs




49

Fisc

al Y

ear C

olle

ctio

ns

49





Total All Funds $ 14239395587 $ 13266730041






50

Taxe

s an

d Fe

es a

t a G

lanc

e

50



















51

Taxe

s an

d Fe

es a

t a G

lanc

e

51







Metallic Minerals2









52

Taxe

s an

d Fe

es a

t a G

lanc

e

52
















53

Taxe

s an

d Fe

es a

t a G

lanc

e

53









KUDOS


54

Taxe

s an

d Fe

es a

t a G

lanc

e

54











55


App

endi

x

552015








56


56

App

endi

x


LicenseFee1

Ownership Tax2



License Fee1

Ownership Tax2




ndash D

MV

page

s 56

ndash59

57


57

App

endi

x



GVW Truck Trailer



58


58

App

endi

x



Recreational Truck


Special UseTruck

Trailer Totals


59


59

App

endi

x





60


60

App

endi

x


ndash T

axat

ion

pgs

60ndash

63






61


61

App

endi

x





62


62

App

endi

x





63


63

App

endi

x



















Totals3




64




January 2014


October 2013







December 2013


November 2013


February 2014


September 2014










Taxation



Appendix






Gaming

Pari-mutuel Racing

Income Tax


Sales Tax Glossary


Severance





Tax Credits




Refunds Issued





















Gaming Enforcement



Racing Enforcement











Taxation Division

Hearings

14


Div

isio

n of

Mot

or V

ehic

les














15


Div

isio

n of

Mot

or V

ehic

les






2011 2012 2013 2014 2015Licenses 2





2011 2012 2013 2014 2015$221325 $208825 $338713 $381810 $278475


16


Div

isio

n of

Mot

or V

ehic

les








2011 2012 2013 2014 2015


19587 20331 19404 19827 20037



$37638016 $43757475 $37627469 $46310010 $51728416


17


Div

isio

n of

Mot

or V

ehic

les

0

300

600

900

1200

1500Permits

Licenses

20152014201320122011


Driv

er L

icen

ses

and

Per

mits

Is

sued

in T

hous

ands

Permits

Licenses

146 146 150 159 159892 1060 1061 935 1037






18


Div

isio

n of

Mot

or V

ehic

les



Documents Issued









Organ Donors 861718 139636 1001354

















19


Div

isio

n of

Mot

or V

ehic

les




2014 2015


Amount Collected





$327782409


2015 20


Col

orad

o Lo

ttery

Div

isio

n





Lottery


21


Col

orad

o Lo

ttery

Div

isio

n







Fun Facts





Fun Facts






22


Col

orad

o Lo

ttery

Div

isio

n





Other

Oth

er

$72

5


Fund$4405


$2718



5










2015


23

Enfo

rcem

ent D

ivis

ion












KUDOS


24

Enfo

rcem

ent D

ivis

ion




Division of Gaming




Liquor Enforcement

KUDOS




25

Enfo

rcem

ent D

ivis

ion








Fines Ordered

Fines In Abeyance


$712500 $518950 $193550 $176566






26

Enfo

rcem

ent D

ivis

ion


Fiscal Year 2015




2011 2012 2013 2014 20153














Teller County $ 1824995 $ 1714728 $ 1764387 $ 1687203 $ 1701089


Central City $ 768192 $ 782200 $ 795932 $ 733603 $ 724072



Fiscal Years 2011 to 20152011 2012 2013 2014 2015







27

Enfo

rcem

ent D

ivis

ion








28

Enfo

rcem

ent D

ivis

ion








29

Enfo

rcem

ent D

ivis

ion














Total $ 9542769 $ 14155854




Total $ 13268876 $ 22225750





Total $ 9023352 $ 42017798





Total $ 3014839 $ 23995775



30

Enfo

rcem

ent D

ivis

ion






6302015

Licenses Issued 2





31

Enfo

rcem

ent D

ivis

ion




Pari-Mutuel Sales 1

















32


Taxa

tion

2015




Tax Credits36




Refunds Issued38











33


Taxa

tion










34


Taxa

tion




RetailerUse Tax

Total PercentChange

2015 $ 2561913 $123175 $132685 $ 2817773 782014 $ 2371992 $116268 $125209 $ 2613469 812013 $ 2187244 $110166 $119321 $ 2416731 502012 $ 2096351 $102689 $103292 $ 2302332 592011 $ 1977434 $ 95083 $101365 $ 2173882 66

0

500

1000

1500

2000

2500

3000

20152014201320122011


Mill

ions

of D

olla

rs

$19774 $23720$21872 $25619$20964

0

50

100

150

200

250

300

20152014201320122011


Mill

ions

of D

olla

rs

$1964 $2415$2295 $2559$2060

35


Taxa

tion



2015 2093640 17989 10144 14654 2136427 2014 1995282 15621 9508 14716 2035127 2013 1954765 13557 8508 13848 1990678 2012 1914627 11972 7765 13637 1948001 2011 1809571 11473 6480 11748 1839272

Nontaxable2015 630132 29734 225356 34384 919606 2014 633067 31022 219747 33642 917478 2013 631678 31706 212296 35267 910947 2012 654624 32433 207052 37320 931429 2011 631432 34370 193825 30737 890364

Amended2015 73880 1247 233 2994 78354 2014 69913 1099 495 2889 74396 2013 77543 1062 1395 2796 82796 2012 88759 933 4348 3343 97383 2011 71876 976 5333 2531 80716

Totals2015 2797652 48970 235733 52032 3134387 2014 2698262 47742 229750 51247 3027001 2013 2663986 46325 222199 51911 2984421 2012 2658010 45338 219165 54300 2976813 2011 2512879 46819 205638 45016 2810352

0

500

1000

1500

2000

2500Taxable

Nontaxable

Amended

20152014201320122011

Num

ber o

f Ret

urns

(in

thou

sand

s)



28101839

89081

29771948

93197

29841991

91183

30272035

91774

31342136

92078

36


Taxa

tion




TOTAL $ 299524527 149342 $ 280601707 157818




37


Taxa

tion









38


Taxa

tion


YearNumber

of Refunds

Income Tax Refunds


Total Refunds3

Average Refund Per


2015 1663610 $ 777410432 $0 $ 777410432 $467 2014 1615563 $ 790546637 $0 $ 790546637 $489 2013 1599658 $ 758105087 $0 $ 758105087 $474 2012 1572378 $ 786868713 $0 $ 786868713 $500 2011 1570641 $ 836424576 $0 $ 836424576 $533

Fiduciary2015 3065 $ 5251247 $ 1713 2014 2726 $ 5196483 $ 1906 2013 2555 $ 4827565 $ 1889 2012 2202 $ 4944222 $ 2245 2011 2250 $ 4582858 $ 2037




KUDOS

39


Taxa

tion

0

100

200

300

400

500

600

700

800

20152014201320122011


Mill

ions

of D

olla

rs

$3835 $4922 $6522 $7175 $6686

0

1000

2000

3000

4000

5000

6000

7000

8000

20152014201320122011


Mill

ions

of D

olla

rs

$45406 $48756 $55285 $56539 $63522



Year Tax Withheld

Estimated Payments

Cash With Returns


Collections

Individual Tax 2

2015 $50629 $13317 $7487 $71433 $843 $7827 $63522 2014 $46996 $10668 $6878 $64542 $45 $7957 $56539 2013 $44593 $11686 $6668 $62948 $34 $7629 $55285 2012 $42017 $ 9006 $5696 $56719 $45 $7918 $48756 2011 $40434 $ 7845 $5571 $53850 $35 $8410 $45406

Corporate Tax 2015 $00 $6760 $1102 $ 7862 $00 $1176 $ 6686 2014 $00 $7271 $ 959 $ 8230 $00 $1055 $ 7175 2013 $00 $6400 $1082 $ 7482 $00 $ 960 $ 6522 2012 $00 $5168 $ 1066 $ 6235 $00 $1312 $ 4922 2011 $00 $4130 $1077 $ 5207 $00 $1372 $ 3835


40


Taxa

tion

0

5

10

15

20

25

30

Spirits

Beer

Wine

20152014201320122011

Mill

ions

of D

olla

rs









41


Taxa

tion

0

50

100

150

200

250

20152014201320122011

Mill

ions

of P

acka

ges

2044 2077 1989 1931 1839


Packages






2015 $11788004 $25497022 $124280298 $161565324 2014 $11693193 $25487357 $123595398 $160775948 2013 $12098292 $26086660 $127283176 $165468128 2012 $12304812 $27573656 $132928226 $172806694 2011 $12506780 $26739550 $130629639 $169875969






Collections


2015 $17518636 $ (14657) $17947156 $35451135 2014 $16748256 $ (7423) $16923144 $33663977 2013 $15665950 $ (72826) $15965112 $31558236 2012 $15137489 $ (21848) $15476237 $30591878 2011 $14538437 $ (127394) $14754830 $29165873

42


Taxa

tion










43


Taxa

tion

0

50

100

150

200

250

300

Other

Oil amp Gas

20152014201320122011

Mill

ions

of D

olla

rs


Oil amp GasOther1

137691

1630120

1361116

235299

284780




KUDOS

44


Taxa

tion


2014 2015







45

Fisc

al Y

ear C

olle

ctio

ns

452015

Fiscal Year 2015

Collections






Gaming 50


Income Tax 50




Severance 51




46

Fisc

al Y

ear C

olle

ctio

ns

46



Collected






Severance $ 245087355 $ 292685322 25 194





47

Fisc

al Y

ear C

olle

ctio

ns

47



Collected




Local Taxes3




48

Fisc

al Y

ear C

olle

ctio

ns

48

0

2000

4000

6000

8000

10000

12000

20152014201320122011


Mill

ions

of D

olla

rs

$87513 $93972 $102949 $108427 $118335Revenue

Collections

0

300

600

900

1200

1500

2015 2014 2013 2012 2011


Mill

ions

of D

olla

rs




49

Fisc

al Y

ear C

olle

ctio

ns

49





Total All Funds $ 14239395587 $ 13266730041






50

Taxe

s an

d Fe

es a

t a G

lanc

e

50



















51

Taxe

s an

d Fe

es a

t a G

lanc

e

51







Metallic Minerals2









52

Taxe

s an

d Fe

es a

t a G

lanc

e

52
















53

Taxe

s an

d Fe

es a

t a G

lanc

e

53









KUDOS


54

Taxe

s an

d Fe

es a

t a G

lanc

e

54











55


App

endi

x

552015








56


56

App

endi

x


LicenseFee1

Ownership Tax2



License Fee1

Ownership Tax2




ndash D

MV

page

s 56

ndash59

57


57

App

endi

x



GVW Truck Trailer



58


58

App

endi

x



Recreational Truck


Special UseTruck

Trailer Totals


59


59

App

endi

x





60


60

App

endi

x


ndash T

axat

ion

pgs

60ndash

63






61


61

App

endi

x





62


62

App

endi

x





63


63

App

endi

x



















Totals3




64




January 2014


October 2013







December 2013


November 2013


February 2014


September 2014










Taxation



Appendix






Gaming

Pari-mutuel Racing

Income Tax


Sales Tax Glossary


Severance





Tax Credits




Refunds Issued





















Gaming Enforcement



Racing Enforcement











Taxation Division

Hearings

15


Div

isio

n of

Mot

or V

ehic

les






2011 2012 2013 2014 2015Licenses 2





2011 2012 2013 2014 2015$221325 $208825 $338713 $381810 $278475


16


Div

isio

n of

Mot

or V

ehic

les








2011 2012 2013 2014 2015


19587 20331 19404 19827 20037



$37638016 $43757475 $37627469 $46310010 $51728416


17


Div

isio

n of

Mot

or V

ehic

les

0

300

600

900

1200

1500Permits

Licenses

20152014201320122011


Driv

er L

icen

ses

and

Per

mits

Is

sued

in T

hous

ands

Permits

Licenses

146 146 150 159 159892 1060 1061 935 1037






18


Div

isio

n of

Mot

or V

ehic

les



Documents Issued









Organ Donors 861718 139636 1001354

















19


Div

isio

n of

Mot

or V

ehic

les




2014 2015


Amount Collected





$327782409


2015 20


Col

orad

o Lo

ttery

Div

isio

n





Lottery


21


Col

orad

o Lo

ttery

Div

isio

n







Fun Facts





Fun Facts






22


Col

orad

o Lo

ttery

Div

isio

n





Other

Oth

er

$72

5


Fund$4405


$2718



5










2015


23

Enfo

rcem

ent D

ivis

ion












KUDOS


24

Enfo

rcem

ent D

ivis

ion




Division of Gaming




Liquor Enforcement

KUDOS




25

Enfo

rcem

ent D

ivis

ion








Fines Ordered

Fines In Abeyance


$712500 $518950 $193550 $176566






26

Enfo

rcem

ent D

ivis

ion


Fiscal Year 2015




2011 2012 2013 2014 20153














Teller County $ 1824995 $ 1714728 $ 1764387 $ 1687203 $ 1701089


Central City $ 768192 $ 782200 $ 795932 $ 733603 $ 724072



Fiscal Years 2011 to 20152011 2012 2013 2014 2015







27

Enfo

rcem

ent D

ivis

ion








28

Enfo

rcem

ent D

ivis

ion








29

Enfo

rcem

ent D

ivis

ion














Total $ 9542769 $ 14155854




Total $ 13268876 $ 22225750





Total $ 9023352 $ 42017798





Total $ 3014839 $ 23995775



30

Enfo

rcem

ent D

ivis

ion






6302015

Licenses Issued 2





31

Enfo

rcem

ent D

ivis

ion




Pari-Mutuel Sales 1

















32


Taxa

tion

2015




Tax Credits36




Refunds Issued38











33


Taxa

tion










34


Taxa

tion




RetailerUse Tax

Total PercentChange

2015 $ 2561913 $123175 $132685 $ 2817773 782014 $ 2371992 $116268 $125209 $ 2613469 812013 $ 2187244 $110166 $119321 $ 2416731 502012 $ 2096351 $102689 $103292 $ 2302332 592011 $ 1977434 $ 95083 $101365 $ 2173882 66

0

500

1000

1500

2000

2500

3000

20152014201320122011


Mill

ions

of D

olla

rs

$19774 $23720$21872 $25619$20964

0

50

100

150

200

250

300

20152014201320122011


Mill

ions

of D

olla

rs

$1964 $2415$2295 $2559$2060

35


Taxa

tion



2015 2093640 17989 10144 14654 2136427 2014 1995282 15621 9508 14716 2035127 2013 1954765 13557 8508 13848 1990678 2012 1914627 11972 7765 13637 1948001 2011 1809571 11473 6480 11748 1839272

Nontaxable2015 630132 29734 225356 34384 919606 2014 633067 31022 219747 33642 917478 2013 631678 31706 212296 35267 910947 2012 654624 32433 207052 37320 931429 2011 631432 34370 193825 30737 890364

Amended2015 73880 1247 233 2994 78354 2014 69913 1099 495 2889 74396 2013 77543 1062 1395 2796 82796 2012 88759 933 4348 3343 97383 2011 71876 976 5333 2531 80716

Totals2015 2797652 48970 235733 52032 3134387 2014 2698262 47742 229750 51247 3027001 2013 2663986 46325 222199 51911 2984421 2012 2658010 45338 219165 54300 2976813 2011 2512879 46819 205638 45016 2810352

0

500

1000

1500

2000

2500Taxable

Nontaxable

Amended

20152014201320122011

Num

ber o

f Ret

urns

(in

thou

sand

s)



28101839

89081

29771948

93197

29841991

91183

30272035

91774

31342136

92078

36


Taxa

tion




TOTAL $ 299524527 149342 $ 280601707 157818




37


Taxa

tion









38


Taxa

tion


YearNumber

of Refunds

Income Tax Refunds


Total Refunds3

Average Refund Per


2015 1663610 $ 777410432 $0 $ 777410432 $467 2014 1615563 $ 790546637 $0 $ 790546637 $489 2013 1599658 $ 758105087 $0 $ 758105087 $474 2012 1572378 $ 786868713 $0 $ 786868713 $500 2011 1570641 $ 836424576 $0 $ 836424576 $533

Fiduciary2015 3065 $ 5251247 $ 1713 2014 2726 $ 5196483 $ 1906 2013 2555 $ 4827565 $ 1889 2012 2202 $ 4944222 $ 2245 2011 2250 $ 4582858 $ 2037




KUDOS

39


Taxa

tion

0

100

200

300

400

500

600

700

800

20152014201320122011


Mill

ions

of D

olla

rs

$3835 $4922 $6522 $7175 $6686

0

1000

2000

3000

4000

5000

6000

7000

8000

20152014201320122011


Mill

ions

of D

olla

rs

$45406 $48756 $55285 $56539 $63522



Year Tax Withheld

Estimated Payments

Cash With Returns


Collections

Individual Tax 2

2015 $50629 $13317 $7487 $71433 $843 $7827 $63522 2014 $46996 $10668 $6878 $64542 $45 $7957 $56539 2013 $44593 $11686 $6668 $62948 $34 $7629 $55285 2012 $42017 $ 9006 $5696 $56719 $45 $7918 $48756 2011 $40434 $ 7845 $5571 $53850 $35 $8410 $45406

Corporate Tax 2015 $00 $6760 $1102 $ 7862 $00 $1176 $ 6686 2014 $00 $7271 $ 959 $ 8230 $00 $1055 $ 7175 2013 $00 $6400 $1082 $ 7482 $00 $ 960 $ 6522 2012 $00 $5168 $ 1066 $ 6235 $00 $1312 $ 4922 2011 $00 $4130 $1077 $ 5207 $00 $1372 $ 3835


40


Taxa

tion

0

5

10

15

20

25

30

Spirits

Beer

Wine

20152014201320122011

Mill

ions

of D

olla

rs









41


Taxa

tion

0

50

100

150

200

250

20152014201320122011

Mill

ions

of P

acka

ges

2044 2077 1989 1931 1839


Packages






2015 $11788004 $25497022 $124280298 $161565324 2014 $11693193 $25487357 $123595398 $160775948 2013 $12098292 $26086660 $127283176 $165468128 2012 $12304812 $27573656 $132928226 $172806694 2011 $12506780 $26739550 $130629639 $169875969






Collections


2015 $17518636 $ (14657) $17947156 $35451135 2014 $16748256 $ (7423) $16923144 $33663977 2013 $15665950 $ (72826) $15965112 $31558236 2012 $15137489 $ (21848) $15476237 $30591878 2011 $14538437 $ (127394) $14754830 $29165873

42


Taxa

tion










43


Taxa

tion

0

50

100

150

200

250

300

Other

Oil amp Gas

20152014201320122011

Mill

ions

of D

olla

rs


Oil amp GasOther1

137691

1630120

1361116

235299

284780




KUDOS

44


Taxa

tion


2014 2015







45

Fisc

al Y

ear C

olle

ctio

ns

452015

Fiscal Year 2015

Collections






Gaming 50


Income Tax 50




Severance 51




46

Fisc

al Y

ear C

olle

ctio

ns

46



Collected






Severance $ 245087355 $ 292685322 25 194





47

Fisc

al Y

ear C

olle

ctio

ns

47



Collected




Local Taxes3




48

Fisc

al Y

ear C

olle

ctio

ns

48

0

2000

4000

6000

8000

10000

12000

20152014201320122011


Mill

ions

of D

olla

rs

$87513 $93972 $102949 $108427 $118335Revenue

Collections

0

300

600

900

1200

1500

2015 2014 2013 2012 2011


Mill

ions

of D

olla

rs




49

Fisc

al Y

ear C

olle

ctio

ns

49





Total All Funds $ 14239395587 $ 13266730041






50

Taxe

s an

d Fe

es a

t a G

lanc

e

50



















51

Taxe

s an

d Fe

es a

t a G

lanc

e

51







Metallic Minerals2









52

Taxe

s an

d Fe

es a

t a G

lanc

e

52
















53

Taxe

s an

d Fe

es a

t a G

lanc

e

53









KUDOS


54

Taxe

s an

d Fe

es a

t a G

lanc

e

54











55


App

endi

x

552015








56


56

App

endi

x


LicenseFee1

Ownership Tax2



License Fee1

Ownership Tax2




ndash D

MV

page

s 56

ndash59

57


57

App

endi

x



GVW Truck Trailer



58


58

App

endi

x



Recreational Truck


Special UseTruck

Trailer Totals


59


59

App

endi

x





60


60

App

endi

x


ndash T

axat

ion

pgs

60ndash

63






61


61

App

endi

x





62


62

App

endi

x





63


63

App

endi

x



















Totals3




64




January 2014


October 2013







December 2013


November 2013


February 2014


September 2014










Taxation



Appendix






Gaming

Pari-mutuel Racing

Income Tax


Sales Tax Glossary


Severance





Tax Credits




Refunds Issued





















Gaming Enforcement



Racing Enforcement











Taxation Division

Hearings

16


Div

isio

n of

Mot

or V

ehic

les








2011 2012 2013 2014 2015


19587 20331 19404 19827 20037



$37638016 $43757475 $37627469 $46310010 $51728416


17


Div

isio

n of

Mot

or V

ehic

les

0

300

600

900

1200

1500Permits

Licenses

20152014201320122011


Driv

er L

icen

ses

and

Per

mits

Is

sued

in T

hous

ands

Permits

Licenses

146 146 150 159 159892 1060 1061 935 1037






18


Div

isio

n of

Mot

or V

ehic

les



Documents Issued









Organ Donors 861718 139636 1001354

















19


Div

isio

n of

Mot

or V

ehic

les




2014 2015


Amount Collected





$327782409


2015 20


Col

orad

o Lo

ttery

Div

isio

n





Lottery


21


Col

orad

o Lo

ttery

Div

isio

n







Fun Facts





Fun Facts






22


Col

orad

o Lo

ttery

Div

isio

n





Other

Oth

er

$72

5


Fund$4405


$2718



5










2015


23

Enfo

rcem

ent D

ivis

ion












KUDOS


24

Enfo

rcem

ent D

ivis

ion




Division of Gaming




Liquor Enforcement

KUDOS




25

Enfo

rcem

ent D

ivis

ion








Fines Ordered

Fines In Abeyance


$712500 $518950 $193550 $176566






26

Enfo

rcem

ent D

ivis

ion


Fiscal Year 2015




2011 2012 2013 2014 20153














Teller County $ 1824995 $ 1714728 $ 1764387 $ 1687203 $ 1701089


Central City $ 768192 $ 782200 $ 795932 $ 733603 $ 724072



Fiscal Years 2011 to 20152011 2012 2013 2014 2015







27

Enfo

rcem

ent D

ivis

ion








28

Enfo

rcem

ent D

ivis

ion








29

Enfo

rcem

ent D

ivis

ion














Total $ 9542769 $ 14155854




Total $ 13268876 $ 22225750





Total $ 9023352 $ 42017798





Total $ 3014839 $ 23995775



30

Enfo

rcem

ent D

ivis

ion






6302015

Licenses Issued 2





31

Enfo

rcem

ent D

ivis

ion




Pari-Mutuel Sales 1

















32


Taxa

tion

2015




Tax Credits36




Refunds Issued38











33


Taxa

tion










34


Taxa

tion




RetailerUse Tax

Total PercentChange

2015 $ 2561913 $123175 $132685 $ 2817773 782014 $ 2371992 $116268 $125209 $ 2613469 812013 $ 2187244 $110166 $119321 $ 2416731 502012 $ 2096351 $102689 $103292 $ 2302332 592011 $ 1977434 $ 95083 $101365 $ 2173882 66

0

500

1000

1500

2000

2500

3000

20152014201320122011


Mill

ions

of D

olla

rs

$19774 $23720$21872 $25619$20964

0

50

100

150

200

250

300

20152014201320122011


Mill

ions

of D

olla

rs

$1964 $2415$2295 $2559$2060

35


Taxa

tion



2015 2093640 17989 10144 14654 2136427 2014 1995282 15621 9508 14716 2035127 2013 1954765 13557 8508 13848 1990678 2012 1914627 11972 7765 13637 1948001 2011 1809571 11473 6480 11748 1839272

Nontaxable2015 630132 29734 225356 34384 919606 2014 633067 31022 219747 33642 917478 2013 631678 31706 212296 35267 910947 2012 654624 32433 207052 37320 931429 2011 631432 34370 193825 30737 890364

Amended2015 73880 1247 233 2994 78354 2014 69913 1099 495 2889 74396 2013 77543 1062 1395 2796 82796 2012 88759 933 4348 3343 97383 2011 71876 976 5333 2531 80716

Totals2015 2797652 48970 235733 52032 3134387 2014 2698262 47742 229750 51247 3027001 2013 2663986 46325 222199 51911 2984421 2012 2658010 45338 219165 54300 2976813 2011 2512879 46819 205638 45016 2810352

0

500

1000

1500

2000

2500Taxable

Nontaxable

Amended

20152014201320122011

Num

ber o

f Ret

urns

(in

thou

sand

s)



28101839

89081

29771948

93197

29841991

91183

30272035

91774

31342136

92078

36


Taxa

tion




TOTAL $ 299524527 149342 $ 280601707 157818




37


Taxa

tion









38


Taxa

tion


YearNumber

of Refunds

Income Tax Refunds


Total Refunds3

Average Refund Per


2015 1663610 $ 777410432 $0 $ 777410432 $467 2014 1615563 $ 790546637 $0 $ 790546637 $489 2013 1599658 $ 758105087 $0 $ 758105087 $474 2012 1572378 $ 786868713 $0 $ 786868713 $500 2011 1570641 $ 836424576 $0 $ 836424576 $533

Fiduciary2015 3065 $ 5251247 $ 1713 2014 2726 $ 5196483 $ 1906 2013 2555 $ 4827565 $ 1889 2012 2202 $ 4944222 $ 2245 2011 2250 $ 4582858 $ 2037




KUDOS

39


Taxa

tion

0

100

200

300

400

500

600

700

800

20152014201320122011


Mill

ions

of D

olla

rs

$3835 $4922 $6522 $7175 $6686

0

1000

2000

3000

4000

5000

6000

7000

8000

20152014201320122011


Mill

ions

of D

olla

rs

$45406 $48756 $55285 $56539 $63522



Year Tax Withheld

Estimated Payments

Cash With Returns


Collections

Individual Tax 2

2015 $50629 $13317 $7487 $71433 $843 $7827 $63522 2014 $46996 $10668 $6878 $64542 $45 $7957 $56539 2013 $44593 $11686 $6668 $62948 $34 $7629 $55285 2012 $42017 $ 9006 $5696 $56719 $45 $7918 $48756 2011 $40434 $ 7845 $5571 $53850 $35 $8410 $45406

Corporate Tax 2015 $00 $6760 $1102 $ 7862 $00 $1176 $ 6686 2014 $00 $7271 $ 959 $ 8230 $00 $1055 $ 7175 2013 $00 $6400 $1082 $ 7482 $00 $ 960 $ 6522 2012 $00 $5168 $ 1066 $ 6235 $00 $1312 $ 4922 2011 $00 $4130 $1077 $ 5207 $00 $1372 $ 3835


40


Taxa

tion

0

5

10

15

20

25

30

Spirits

Beer

Wine

20152014201320122011

Mill

ions

of D

olla

rs









41


Taxa

tion

0

50

100

150

200

250

20152014201320122011

Mill

ions

of P

acka

ges

2044 2077 1989 1931 1839


Packages






2015 $11788004 $25497022 $124280298 $161565324 2014 $11693193 $25487357 $123595398 $160775948 2013 $12098292 $26086660 $127283176 $165468128 2012 $12304812 $27573656 $132928226 $172806694 2011 $12506780 $26739550 $130629639 $169875969






Collections


2015 $17518636 $ (14657) $17947156 $35451135 2014 $16748256 $ (7423) $16923144 $33663977 2013 $15665950 $ (72826) $15965112 $31558236 2012 $15137489 $ (21848) $15476237 $30591878 2011 $14538437 $ (127394) $14754830 $29165873

42


Taxa

tion










43


Taxa

tion

0

50

100

150

200

250

300

Other

Oil amp Gas

20152014201320122011

Mill

ions

of D

olla

rs


Oil amp GasOther1

137691

1630120

1361116

235299

284780




KUDOS

44


Taxa

tion


2014 2015







45

Fisc

al Y

ear C

olle

ctio

ns

452015

Fiscal Year 2015

Collections






Gaming 50


Income Tax 50




Severance 51




46

Fisc

al Y

ear C

olle

ctio

ns

46



Collected






Severance $ 245087355 $ 292685322 25 194





47

Fisc

al Y

ear C

olle

ctio

ns

47



Collected




Local Taxes3




48

Fisc

al Y

ear C

olle

ctio

ns

48

0

2000

4000

6000

8000

10000

12000

20152014201320122011


Mill

ions

of D

olla

rs

$87513 $93972 $102949 $108427 $118335Revenue

Collections

0

300

600

900

1200

1500

2015 2014 2013 2012 2011


Mill

ions

of D

olla

rs




49

Fisc

al Y

ear C

olle

ctio

ns

49





Total All Funds $ 14239395587 $ 13266730041






50

Taxe

s an

d Fe

es a

t a G

lanc

e

50



















51

Taxe

s an

d Fe

es a

t a G

lanc

e

51







Metallic Minerals2









52

Taxe

s an

d Fe

es a

t a G

lanc

e

52
















53

Taxe

s an

d Fe

es a

t a G

lanc

e

53









KUDOS


54

Taxe

s an

d Fe

es a

t a G

lanc

e

54











55


App

endi

x

552015








56


56

App

endi

x


LicenseFee1

Ownership Tax2



License Fee1

Ownership Tax2




ndash D

MV

page

s 56

ndash59

57


57

App

endi

x



GVW Truck Trailer



58


58

App

endi

x



Recreational Truck


Special UseTruck

Trailer Totals


59


59

App

endi

x





60


60

App

endi

x


ndash T

axat

ion

pgs

60ndash

63






61


61

App

endi

x





62


62

App

endi

x





63


63

App

endi

x



















Totals3




64




January 2014


October 2013







December 2013


November 2013


February 2014


September 2014










Taxation



Appendix






Gaming

Pari-mutuel Racing

Income Tax


Sales Tax Glossary


Severance





Tax Credits




Refunds Issued





















Gaming Enforcement



Racing Enforcement











Taxation Division

Hearings

17


Div

isio

n of

Mot

or V

ehic

les

0

300

600

900

1200

1500Permits

Licenses

20152014201320122011


Driv

er L

icen

ses

and

Per

mits

Is

sued

in T

hous

ands

Permits

Licenses

146 146 150 159 159892 1060 1061 935 1037






18


Div

isio

n of

Mot

or V

ehic

les



Documents Issued









Organ Donors 861718 139636 1001354

















19


Div

isio

n of

Mot

or V

ehic

les




2014 2015


Amount Collected





$327782409


2015 20


Col

orad

o Lo

ttery

Div

isio

n





Lottery


21


Col

orad

o Lo

ttery

Div

isio

n







Fun Facts





Fun Facts






22


Col

orad

o Lo

ttery

Div

isio

n





Other

Oth

er

$72

5


Fund$4405


$2718



5










2015


23

Enfo

rcem

ent D

ivis

ion












KUDOS


24

Enfo

rcem

ent D

ivis

ion




Division of Gaming




Liquor Enforcement

KUDOS




25

Enfo

rcem

ent D

ivis

ion








Fines Ordered

Fines In Abeyance


$712500 $518950 $193550 $176566






26

Enfo

rcem

ent D

ivis

ion


Fiscal Year 2015




2011 2012 2013 2014 20153














Teller County $ 1824995 $ 1714728 $ 1764387 $ 1687203 $ 1701089


Central City $ 768192 $ 782200 $ 795932 $ 733603 $ 724072



Fiscal Years 2011 to 20152011 2012 2013 2014 2015







27

Enfo

rcem

ent D

ivis

ion








28

Enfo

rcem

ent D

ivis

ion








29

Enfo

rcem

ent D

ivis

ion














Total $ 9542769 $ 14155854




Total $ 13268876 $ 22225750





Total $ 9023352 $ 42017798





Total $ 3014839 $ 23995775



30

Enfo

rcem

ent D

ivis

ion






6302015

Licenses Issued 2





31

Enfo

rcem

ent D

ivis

ion




Pari-Mutuel Sales 1

















32


Taxa

tion

2015




Tax Credits36




Refunds Issued38











33


Taxa

tion










34


Taxa

tion




RetailerUse Tax

Total PercentChange

2015 $ 2561913 $123175 $132685 $ 2817773 782014 $ 2371992 $116268 $125209 $ 2613469 812013 $ 2187244 $110166 $119321 $ 2416731 502012 $ 2096351 $102689 $103292 $ 2302332 592011 $ 1977434 $ 95083 $101365 $ 2173882 66

0

500

1000

1500

2000

2500

3000

20152014201320122011


Mill

ions

of D

olla

rs

$19774 $23720$21872 $25619$20964

0

50

100

150

200

250

300

20152014201320122011


Mill

ions

of D

olla

rs

$1964 $2415$2295 $2559$2060

35


Taxa

tion



2015 2093640 17989 10144 14654 2136427 2014 1995282 15621 9508 14716 2035127 2013 1954765 13557 8508 13848 1990678 2012 1914627 11972 7765 13637 1948001 2011 1809571 11473 6480 11748 1839272

Nontaxable2015 630132 29734 225356 34384 919606 2014 633067 31022 219747 33642 917478 2013 631678 31706 212296 35267 910947 2012 654624 32433 207052 37320 931429 2011 631432 34370 193825 30737 890364

Amended2015 73880 1247 233 2994 78354 2014 69913 1099 495 2889 74396 2013 77543 1062 1395 2796 82796 2012 88759 933 4348 3343 97383 2011 71876 976 5333 2531 80716

Totals2015 2797652 48970 235733 52032 3134387 2014 2698262 47742 229750 51247 3027001 2013 2663986 46325 222199 51911 2984421 2012 2658010 45338 219165 54300 2976813 2011 2512879 46819 205638 45016 2810352

0

500

1000

1500

2000

2500Taxable

Nontaxable

Amended

20152014201320122011

Num

ber o

f Ret

urns

(in

thou

sand

s)



28101839

89081

29771948

93197

29841991

91183

30272035

91774

31342136

92078

36


Taxa

tion




TOTAL $ 299524527 149342 $ 280601707 157818




37


Taxa

tion









38


Taxa

tion


YearNumber

of Refunds

Income Tax Refunds


Total Refunds3

Average Refund Per


2015 1663610 $ 777410432 $0 $ 777410432 $467 2014 1615563 $ 790546637 $0 $ 790546637 $489 2013 1599658 $ 758105087 $0 $ 758105087 $474 2012 1572378 $ 786868713 $0 $ 786868713 $500 2011 1570641 $ 836424576 $0 $ 836424576 $533

Fiduciary2015 3065 $ 5251247 $ 1713 2014 2726 $ 5196483 $ 1906 2013 2555 $ 4827565 $ 1889 2012 2202 $ 4944222 $ 2245 2011 2250 $ 4582858 $ 2037




KUDOS

39


Taxa

tion

0

100

200

300

400

500

600

700

800

20152014201320122011


Mill

ions

of D

olla

rs

$3835 $4922 $6522 $7175 $6686

0

1000

2000

3000

4000

5000

6000

7000

8000

20152014201320122011


Mill

ions

of D

olla

rs

$45406 $48756 $55285 $56539 $63522



Year Tax Withheld

Estimated Payments

Cash With Returns


Collections

Individual Tax 2

2015 $50629 $13317 $7487 $71433 $843 $7827 $63522 2014 $46996 $10668 $6878 $64542 $45 $7957 $56539 2013 $44593 $11686 $6668 $62948 $34 $7629 $55285 2012 $42017 $ 9006 $5696 $56719 $45 $7918 $48756 2011 $40434 $ 7845 $5571 $53850 $35 $8410 $45406

Corporate Tax 2015 $00 $6760 $1102 $ 7862 $00 $1176 $ 6686 2014 $00 $7271 $ 959 $ 8230 $00 $1055 $ 7175 2013 $00 $6400 $1082 $ 7482 $00 $ 960 $ 6522 2012 $00 $5168 $ 1066 $ 6235 $00 $1312 $ 4922 2011 $00 $4130 $1077 $ 5207 $00 $1372 $ 3835


40


Taxa

tion

0

5

10

15

20

25

30

Spirits

Beer

Wine

20152014201320122011

Mill

ions

of D

olla

rs









41


Taxa

tion

0

50

100

150

200

250

20152014201320122011

Mill

ions

of P

acka

ges

2044 2077 1989 1931 1839


Packages






2015 $11788004 $25497022 $124280298 $161565324 2014 $11693193 $25487357 $123595398 $160775948 2013 $12098292 $26086660 $127283176 $165468128 2012 $12304812 $27573656 $132928226 $172806694 2011 $12506780 $26739550 $130629639 $169875969






Collections


2015 $17518636 $ (14657) $17947156 $35451135 2014 $16748256 $ (7423) $16923144 $33663977 2013 $15665950 $ (72826) $15965112 $31558236 2012 $15137489 $ (21848) $15476237 $30591878 2011 $14538437 $ (127394) $14754830 $29165873

42


Taxa

tion










43


Taxa

tion

0

50

100

150

200

250

300

Other

Oil amp Gas

20152014201320122011

Mill

ions

of D

olla

rs


Oil amp GasOther1

137691

1630120

1361116

235299

284780




KUDOS

44


Taxa

tion


2014 2015







45

Fisc

al Y

ear C

olle

ctio

ns

452015

Fiscal Year 2015

Collections






Gaming 50


Income Tax 50




Severance 51




46

Fisc

al Y

ear C

olle

ctio

ns

46



Collected






Severance $ 245087355 $ 292685322 25 194





47

Fisc

al Y

ear C

olle

ctio

ns

47



Collected




Local Taxes3




48

Fisc

al Y

ear C

olle

ctio

ns

48

0

2000

4000

6000

8000

10000

12000

20152014201320122011


Mill

ions

of D

olla

rs

$87513 $93972 $102949 $108427 $118335Revenue

Collections

0

300

600

900

1200

1500

2015 2014 2013 2012 2011


Mill

ions

of D

olla

rs




49

Fisc

al Y

ear C

olle

ctio

ns

49





Total All Funds $ 14239395587 $ 13266730041






50

Taxe

s an

d Fe

es a

t a G

lanc

e

50



















51

Taxe

s an

d Fe

es a

t a G

lanc

e

51







Metallic Minerals2









52

Taxe

s an

d Fe

es a

t a G

lanc

e

52
















53

Taxe

s an

d Fe

es a

t a G

lanc

e

53









KUDOS


54

Taxe

s an

d Fe

es a

t a G

lanc

e

54











55


App

endi

x

552015








56


56

App

endi

x


LicenseFee1

Ownership Tax2



License Fee1

Ownership Tax2




ndash D

MV

page

s 56

ndash59

57


57

App

endi

x



GVW Truck Trailer



58


58

App

endi

x



Recreational Truck


Special UseTruck

Trailer Totals


59


59

App

endi

x





60


60

App

endi

x


ndash T

axat

ion

pgs

60ndash

63






61


61

App

endi

x





62


62

App

endi

x





63


63

App

endi

x



















Totals3




64




January 2014


October 2013







December 2013


November 2013


February 2014


September 2014










Taxation



Appendix






Gaming

Pari-mutuel Racing

Income Tax


Sales Tax Glossary


Severance





Tax Credits




Refunds Issued





















Gaming Enforcement



Racing Enforcement











Taxation Division

Hearings

18


Div

isio

n of

Mot

or V

ehic

les



Documents Issued









Organ Donors 861718 139636 1001354

















19


Div

isio

n of

Mot

or V

ehic

les




2014 2015


Amount Collected





$327782409


2015 20


Col

orad

o Lo

ttery

Div

isio

n





Lottery


21


Col

orad

o Lo

ttery

Div

isio

n







Fun Facts





Fun Facts






22


Col

orad

o Lo

ttery

Div

isio

n





Other

Oth

er

$72

5


Fund$4405


$2718



5










2015


23

Enfo

rcem

ent D

ivis

ion












KUDOS


24

Enfo

rcem

ent D

ivis

ion




Division of Gaming




Liquor Enforcement

KUDOS




25

Enfo

rcem

ent D

ivis

ion








Fines Ordered

Fines In Abeyance


$712500 $518950 $193550 $176566






26

Enfo

rcem

ent D

ivis

ion


Fiscal Year 2015




2011 2012 2013 2014 20153














Teller County $ 1824995 $ 1714728 $ 1764387 $ 1687203 $ 1701089


Central City $ 768192 $ 782200 $ 795932 $ 733603 $ 724072



Fiscal Years 2011 to 20152011 2012 2013 2014 2015







27

Enfo

rcem

ent D

ivis

ion








28

Enfo

rcem

ent D

ivis

ion








29

Enfo

rcem

ent D

ivis

ion














Total $ 9542769 $ 14155854




Total $ 13268876 $ 22225750





Total $ 9023352 $ 42017798





Total $ 3014839 $ 23995775



30

Enfo

rcem

ent D

ivis

ion






6302015

Licenses Issued 2





31

Enfo

rcem

ent D

ivis

ion




Pari-Mutuel Sales 1

















32


Taxa

tion

2015




Tax Credits36




Refunds Issued38











33


Taxa

tion










34


Taxa

tion




RetailerUse Tax

Total PercentChange

2015 $ 2561913 $123175 $132685 $ 2817773 782014 $ 2371992 $116268 $125209 $ 2613469 812013 $ 2187244 $110166 $119321 $ 2416731 502012 $ 2096351 $102689 $103292 $ 2302332 592011 $ 1977434 $ 95083 $101365 $ 2173882 66

0

500

1000

1500

2000

2500

3000

20152014201320122011


Mill

ions

of D

olla

rs

$19774 $23720$21872 $25619$20964

0

50

100

150

200

250

300

20152014201320122011


Mill

ions

of D

olla

rs

$1964 $2415$2295 $2559$2060

35


Taxa

tion



2015 2093640 17989 10144 14654 2136427 2014 1995282 15621 9508 14716 2035127 2013 1954765 13557 8508 13848 1990678 2012 1914627 11972 7765 13637 1948001 2011 1809571 11473 6480 11748 1839272

Nontaxable2015 630132 29734 225356 34384 919606 2014 633067 31022 219747 33642 917478 2013 631678 31706 212296 35267 910947 2012 654624 32433 207052 37320 931429 2011 631432 34370 193825 30737 890364

Amended2015 73880 1247 233 2994 78354 2014 69913 1099 495 2889 74396 2013 77543 1062 1395 2796 82796 2012 88759 933 4348 3343 97383 2011 71876 976 5333 2531 80716

Totals2015 2797652 48970 235733 52032 3134387 2014 2698262 47742 229750 51247 3027001 2013 2663986 46325 222199 51911 2984421 2012 2658010 45338 219165 54300 2976813 2011 2512879 46819 205638 45016 2810352

0

500

1000

1500

2000

2500Taxable

Nontaxable

Amended

20152014201320122011

Num

ber o

f Ret

urns

(in

thou

sand

s)



28101839

89081

29771948

93197

29841991

91183

30272035

91774

31342136

92078

36


Taxa

tion




TOTAL $ 299524527 149342 $ 280601707 157818




37


Taxa

tion









38


Taxa

tion


YearNumber

of Refunds

Income Tax Refunds


Total Refunds3

Average Refund Per


2015 1663610 $ 777410432 $0 $ 777410432 $467 2014 1615563 $ 790546637 $0 $ 790546637 $489 2013 1599658 $ 758105087 $0 $ 758105087 $474 2012 1572378 $ 786868713 $0 $ 786868713 $500 2011 1570641 $ 836424576 $0 $ 836424576 $533

Fiduciary2015 3065 $ 5251247 $ 1713 2014 2726 $ 5196483 $ 1906 2013 2555 $ 4827565 $ 1889 2012 2202 $ 4944222 $ 2245 2011 2250 $ 4582858 $ 2037




KUDOS

39


Taxa

tion

0

100

200

300

400

500

600

700

800

20152014201320122011


Mill

ions

of D

olla

rs

$3835 $4922 $6522 $7175 $6686

0

1000

2000

3000

4000

5000

6000

7000

8000

20152014201320122011


Mill

ions

of D

olla

rs

$45406 $48756 $55285 $56539 $63522



Year Tax Withheld

Estimated Payments

Cash With Returns


Collections

Individual Tax 2

2015 $50629 $13317 $7487 $71433 $843 $7827 $63522 2014 $46996 $10668 $6878 $64542 $45 $7957 $56539 2013 $44593 $11686 $6668 $62948 $34 $7629 $55285 2012 $42017 $ 9006 $5696 $56719 $45 $7918 $48756 2011 $40434 $ 7845 $5571 $53850 $35 $8410 $45406

Corporate Tax 2015 $00 $6760 $1102 $ 7862 $00 $1176 $ 6686 2014 $00 $7271 $ 959 $ 8230 $00 $1055 $ 7175 2013 $00 $6400 $1082 $ 7482 $00 $ 960 $ 6522 2012 $00 $5168 $ 1066 $ 6235 $00 $1312 $ 4922 2011 $00 $4130 $1077 $ 5207 $00 $1372 $ 3835


40


Taxa

tion

0

5

10

15

20

25

30

Spirits

Beer

Wine

20152014201320122011

Mill

ions

of D

olla

rs









41


Taxa

tion

0

50

100

150

200

250

20152014201320122011

Mill

ions

of P

acka

ges

2044 2077 1989 1931 1839


Packages






2015 $11788004 $25497022 $124280298 $161565324 2014 $11693193 $25487357 $123595398 $160775948 2013 $12098292 $26086660 $127283176 $165468128 2012 $12304812 $27573656 $132928226 $172806694 2011 $12506780 $26739550 $130629639 $169875969






Collections


2015 $17518636 $ (14657) $17947156 $35451135 2014 $16748256 $ (7423) $16923144 $33663977 2013 $15665950 $ (72826) $15965112 $31558236 2012 $15137489 $ (21848) $15476237 $30591878 2011 $14538437 $ (127394) $14754830 $29165873

42


Taxa

tion










43


Taxa

tion

0

50

100

150

200

250

300

Other

Oil amp Gas

20152014201320122011

Mill

ions

of D

olla

rs


Oil amp GasOther1

137691

1630120

1361116

235299

284780




KUDOS

44


Taxa

tion


2014 2015







45

Fisc

al Y

ear C

olle

ctio

ns

452015

Fiscal Year 2015

Collections






Gaming 50


Income Tax 50




Severance 51




46

Fisc

al Y

ear C

olle

ctio

ns

46



Collected






Severance $ 245087355 $ 292685322 25 194





47

Fisc

al Y

ear C

olle

ctio

ns

47



Collected




Local Taxes3




48

Fisc

al Y

ear C

olle

ctio

ns

48

0

2000

4000

6000

8000

10000

12000

20152014201320122011


Mill

ions

of D

olla

rs

$87513 $93972 $102949 $108427 $118335Revenue

Collections

0

300

600

900

1200

1500

2015 2014 2013 2012 2011


Mill

ions

of D

olla

rs




49

Fisc

al Y

ear C

olle

ctio

ns

49





Total All Funds $ 14239395587 $ 13266730041






50

Taxe

s an

d Fe

es a

t a G

lanc

e

50



















51

Taxe

s an

d Fe

es a

t a G

lanc

e

51







Metallic Minerals2









52

Taxe

s an

d Fe

es a

t a G

lanc

e

52
















53

Taxe

s an

d Fe

es a

t a G

lanc

e

53









KUDOS


54

Taxe

s an

d Fe

es a

t a G

lanc

e

54











55


App

endi

x

552015








56


56

App

endi

x


LicenseFee1

Ownership Tax2



License Fee1

Ownership Tax2




ndash D

MV

page

s 56

ndash59

57


57

App

endi

x



GVW Truck Trailer



58


58

App

endi

x



Recreational Truck


Special UseTruck

Trailer Totals


59


59

App

endi

x





60


60

App

endi

x


ndash T

axat

ion

pgs

60ndash

63






61


61

App

endi

x





62


62

App

endi

x





63


63

App

endi

x



















Totals3




64




January 2014


October 2013







December 2013


November 2013


February 2014


September 2014










Taxation



Appendix






Gaming

Pari-mutuel Racing

Income Tax


Sales Tax Glossary


Severance





Tax Credits




Refunds Issued





















Gaming Enforcement



Racing Enforcement











Taxation Division

Hearings

19


Div

isio

n of

Mot

or V

ehic

les




2014 2015


Amount Collected





$327782409


2015 20


Col

orad

o Lo

ttery

Div

isio

n





Lottery


21


Col

orad

o Lo

ttery

Div

isio

n







Fun Facts





Fun Facts






22


Col

orad

o Lo

ttery

Div

isio

n





Other

Oth

er

$72

5


Fund$4405


$2718



5










2015


23

Enfo

rcem

ent D

ivis

ion












KUDOS


24

Enfo

rcem

ent D

ivis

ion




Division of Gaming




Liquor Enforcement

KUDOS




25

Enfo

rcem

ent D

ivis

ion








Fines Ordered

Fines In Abeyance


$712500 $518950 $193550 $176566






26

Enfo

rcem

ent D

ivis

ion


Fiscal Year 2015




2011 2012 2013 2014 20153














Teller County $ 1824995 $ 1714728 $ 1764387 $ 1687203 $ 1701089


Central City $ 768192 $ 782200 $ 795932 $ 733603 $ 724072



Fiscal Years 2011 to 20152011 2012 2013 2014 2015







27

Enfo

rcem

ent D

ivis

ion








28

Enfo

rcem

ent D

ivis

ion








29

Enfo

rcem

ent D

ivis

ion














Total $ 9542769 $ 14155854




Total $ 13268876 $ 22225750





Total $ 9023352 $ 42017798





Total $ 3014839 $ 23995775



30

Enfo

rcem

ent D

ivis

ion






6302015

Licenses Issued 2





31

Enfo

rcem

ent D

ivis

ion




Pari-Mutuel Sales 1

















32


Taxa

tion

2015




Tax Credits36




Refunds Issued38











33


Taxa

tion










34


Taxa

tion




RetailerUse Tax

Total PercentChange

2015 $ 2561913 $123175 $132685 $ 2817773 782014 $ 2371992 $116268 $125209 $ 2613469 812013 $ 2187244 $110166 $119321 $ 2416731 502012 $ 2096351 $102689 $103292 $ 2302332 592011 $ 1977434 $ 95083 $101365 $ 2173882 66

0

500

1000

1500

2000

2500

3000

20152014201320122011


Mill

ions

of D

olla

rs

$19774 $23720$21872 $25619$20964

0

50

100

150

200

250

300

20152014201320122011


Mill

ions

of D

olla

rs

$1964 $2415$2295 $2559$2060

35


Taxa

tion



2015 2093640 17989 10144 14654 2136427 2014 1995282 15621 9508 14716 2035127 2013 1954765 13557 8508 13848 1990678 2012 1914627 11972 7765 13637 1948001 2011 1809571 11473 6480 11748 1839272

Nontaxable2015 630132 29734 225356 34384 919606 2014 633067 31022 219747 33642 917478 2013 631678 31706 212296 35267 910947 2012 654624 32433 207052 37320 931429 2011 631432 34370 193825 30737 890364

Amended2015 73880 1247 233 2994 78354 2014 69913 1099 495 2889 74396 2013 77543 1062 1395 2796 82796 2012 88759 933 4348 3343 97383 2011 71876 976 5333 2531 80716

Totals2015 2797652 48970 235733 52032 3134387 2014 2698262 47742 229750 51247 3027001 2013 2663986 46325 222199 51911 2984421 2012 2658010 45338 219165 54300 2976813 2011 2512879 46819 205638 45016 2810352

0

500

1000

1500

2000

2500Taxable

Nontaxable

Amended

20152014201320122011

Num

ber o

f Ret

urns

(in

thou

sand

s)



28101839

89081

29771948

93197

29841991

91183

30272035

91774

31342136

92078

36


Taxa

tion




TOTAL $ 299524527 149342 $ 280601707 157818




37


Taxa

tion









38


Taxa

tion


YearNumber

of Refunds

Income Tax Refunds


Total Refunds3

Average Refund Per


2015 1663610 $ 777410432 $0 $ 777410432 $467 2014 1615563 $ 790546637 $0 $ 790546637 $489 2013 1599658 $ 758105087 $0 $ 758105087 $474 2012 1572378 $ 786868713 $0 $ 786868713 $500 2011 1570641 $ 836424576 $0 $ 836424576 $533

Fiduciary2015 3065 $ 5251247 $ 1713 2014 2726 $ 5196483 $ 1906 2013 2555 $ 4827565 $ 1889 2012 2202 $ 4944222 $ 2245 2011 2250 $ 4582858 $ 2037




KUDOS

39


Taxa

tion

0

100

200

300

400

500

600

700

800

20152014201320122011


Mill

ions

of D

olla

rs

$3835 $4922 $6522 $7175 $6686

0

1000

2000

3000

4000

5000

6000

7000

8000

20152014201320122011


Mill

ions

of D

olla

rs

$45406 $48756 $55285 $56539 $63522



Year Tax Withheld

Estimated Payments

Cash With Returns


Collections

Individual Tax 2

2015 $50629 $13317 $7487 $71433 $843 $7827 $63522 2014 $46996 $10668 $6878 $64542 $45 $7957 $56539 2013 $44593 $11686 $6668 $62948 $34 $7629 $55285 2012 $42017 $ 9006 $5696 $56719 $45 $7918 $48756 2011 $40434 $ 7845 $5571 $53850 $35 $8410 $45406

Corporate Tax 2015 $00 $6760 $1102 $ 7862 $00 $1176 $ 6686 2014 $00 $7271 $ 959 $ 8230 $00 $1055 $ 7175 2013 $00 $6400 $1082 $ 7482 $00 $ 960 $ 6522 2012 $00 $5168 $ 1066 $ 6235 $00 $1312 $ 4922 2011 $00 $4130 $1077 $ 5207 $00 $1372 $ 3835


40


Taxa

tion

0

5

10

15

20

25

30

Spirits

Beer

Wine

20152014201320122011

Mill

ions

of D

olla

rs









41


Taxa

tion

0

50

100

150

200

250

20152014201320122011

Mill

ions

of P

acka

ges

2044 2077 1989 1931 1839


Packages






2015 $11788004 $25497022 $124280298 $161565324 2014 $11693193 $25487357 $123595398 $160775948 2013 $12098292 $26086660 $127283176 $165468128 2012 $12304812 $27573656 $132928226 $172806694 2011 $12506780 $26739550 $130629639 $169875969






Collections


2015 $17518636 $ (14657) $17947156 $35451135 2014 $16748256 $ (7423) $16923144 $33663977 2013 $15665950 $ (72826) $15965112 $31558236 2012 $15137489 $ (21848) $15476237 $30591878 2011 $14538437 $ (127394) $14754830 $29165873

42


Taxa

tion










43


Taxa

tion

0

50

100

150

200

250

300

Other

Oil amp Gas

20152014201320122011

Mill

ions

of D

olla

rs


Oil amp GasOther1

137691

1630120

1361116

235299

284780




KUDOS

44


Taxa

tion


2014 2015







45

Fisc

al Y

ear C

olle

ctio

ns

452015

Fiscal Year 2015

Collections






Gaming 50


Income Tax 50




Severance 51




46

Fisc

al Y

ear C

olle

ctio

ns

46



Collected






Severance $ 245087355 $ 292685322 25 194





47

Fisc

al Y

ear C

olle

ctio

ns

47



Collected




Local Taxes3




48

Fisc

al Y

ear C

olle

ctio

ns

48

0

2000

4000

6000

8000

10000

12000

20152014201320122011


Mill

ions

of D

olla

rs

$87513 $93972 $102949 $108427 $118335Revenue

Collections

0

300

600

900

1200

1500

2015 2014 2013 2012 2011


Mill

ions

of D

olla

rs




49

Fisc

al Y

ear C

olle

ctio

ns

49





Total All Funds $ 14239395587 $ 13266730041






50

Taxe

s an

d Fe

es a

t a G

lanc

e

50



















51

Taxe

s an

d Fe

es a

t a G

lanc

e

51







Metallic Minerals2









52

Taxe

s an

d Fe

es a

t a G

lanc

e

52
















53

Taxe

s an

d Fe

es a

t a G

lanc

e

53









KUDOS


54

Taxe

s an

d Fe

es a

t a G

lanc

e

54











55


App

endi

x

552015








56


56

App

endi

x


LicenseFee1

Ownership Tax2



License Fee1

Ownership Tax2




ndash D

MV

page

s 56

ndash59

57


57

App

endi

x



GVW Truck Trailer



58


58

App

endi

x



Recreational Truck


Special UseTruck

Trailer Totals


59


59

App

endi

x





60


60

App

endi

x


ndash T

axat

ion

pgs

60ndash

63






61


61

App

endi

x





62


62

App

endi

x





63


63

App

endi

x



















Totals3




64




January 2014


October 2013







December 2013


November 2013


February 2014


September 2014










Taxation



Appendix






Gaming

Pari-mutuel Racing

Income Tax


Sales Tax Glossary


Severance





Tax Credits




Refunds Issued





















Gaming Enforcement



Racing Enforcement











Taxation Division

Hearings

2015 20


Col

orad

o Lo

ttery

Div

isio

n





Lottery


21


Col

orad

o Lo

ttery

Div

isio

n







Fun Facts





Fun Facts






22


Col

orad

o Lo

ttery

Div

isio

n





Other

Oth

er

$72

5


Fund$4405


$2718



5










2015


23

Enfo

rcem

ent D

ivis

ion












KUDOS


24

Enfo

rcem

ent D

ivis

ion




Division of Gaming




Liquor Enforcement

KUDOS




25

Enfo

rcem

ent D

ivis

ion








Fines Ordered

Fines In Abeyance


$712500 $518950 $193550 $176566






26

Enfo

rcem

ent D

ivis

ion


Fiscal Year 2015




2011 2012 2013 2014 20153














Teller County $ 1824995 $ 1714728 $ 1764387 $ 1687203 $ 1701089


Central City $ 768192 $ 782200 $ 795932 $ 733603 $ 724072



Fiscal Years 2011 to 20152011 2012 2013 2014 2015







27

Enfo

rcem

ent D

ivis

ion








28

Enfo

rcem

ent D

ivis

ion








29

Enfo

rcem

ent D

ivis

ion














Total $ 9542769 $ 14155854




Total $ 13268876 $ 22225750





Total $ 9023352 $ 42017798





Total $ 3014839 $ 23995775



30

Enfo

rcem

ent D

ivis

ion






6302015

Licenses Issued 2





31

Enfo

rcem

ent D

ivis

ion




Pari-Mutuel Sales 1

















32


Taxa

tion

2015




Tax Credits36




Refunds Issued38











33


Taxa

tion










34


Taxa

tion




RetailerUse Tax

Total PercentChange

2015 $ 2561913 $123175 $132685 $ 2817773 782014 $ 2371992 $116268 $125209 $ 2613469 812013 $ 2187244 $110166 $119321 $ 2416731 502012 $ 2096351 $102689 $103292 $ 2302332 592011 $ 1977434 $ 95083 $101365 $ 2173882 66

0

500

1000

1500

2000

2500

3000

20152014201320122011


Mill

ions

of D

olla

rs

$19774 $23720$21872 $25619$20964

0

50

100

150

200

250

300

20152014201320122011


Mill

ions

of D

olla

rs

$1964 $2415$2295 $2559$2060

35


Taxa

tion



2015 2093640 17989 10144 14654 2136427 2014 1995282 15621 9508 14716 2035127 2013 1954765 13557 8508 13848 1990678 2012 1914627 11972 7765 13637 1948001 2011 1809571 11473 6480 11748 1839272

Nontaxable2015 630132 29734 225356 34384 919606 2014 633067 31022 219747 33642 917478 2013 631678 31706 212296 35267 910947 2012 654624 32433 207052 37320 931429 2011 631432 34370 193825 30737 890364

Amended2015 73880 1247 233 2994 78354 2014 69913 1099 495 2889 74396 2013 77543 1062 1395 2796 82796 2012 88759 933 4348 3343 97383 2011 71876 976 5333 2531 80716

Totals2015 2797652 48970 235733 52032 3134387 2014 2698262 47742 229750 51247 3027001 2013 2663986 46325 222199 51911 2984421 2012 2658010 45338 219165 54300 2976813 2011 2512879 46819 205638 45016 2810352

0

500

1000

1500

2000

2500Taxable

Nontaxable

Amended

20152014201320122011

Num

ber o

f Ret

urns

(in

thou

sand

s)



28101839

89081

29771948

93197

29841991

91183

30272035

91774

31342136

92078

36


Taxa

tion




TOTAL $ 299524527 149342 $ 280601707 157818




37


Taxa

tion









38


Taxa

tion


YearNumber

of Refunds

Income Tax Refunds


Total Refunds3

Average Refund Per


2015 1663610 $ 777410432 $0 $ 777410432 $467 2014 1615563 $ 790546637 $0 $ 790546637 $489 2013 1599658 $ 758105087 $0 $ 758105087 $474 2012 1572378 $ 786868713 $0 $ 786868713 $500 2011 1570641 $ 836424576 $0 $ 836424576 $533

Fiduciary2015 3065 $ 5251247 $ 1713 2014 2726 $ 5196483 $ 1906 2013 2555 $ 4827565 $ 1889 2012 2202 $ 4944222 $ 2245 2011 2250 $ 4582858 $ 2037




KUDOS

39


Taxa

tion

0

100

200

300

400

500

600

700

800

20152014201320122011


Mill

ions

of D

olla

rs

$3835 $4922 $6522 $7175 $6686

0

1000

2000

3000

4000

5000

6000

7000

8000

20152014201320122011


Mill

ions

of D

olla

rs

$45406 $48756 $55285 $56539 $63522



Year Tax Withheld

Estimated Payments

Cash With Returns


Collections

Individual Tax 2

2015 $50629 $13317 $7487 $71433 $843 $7827 $63522 2014 $46996 $10668 $6878 $64542 $45 $7957 $56539 2013 $44593 $11686 $6668 $62948 $34 $7629 $55285 2012 $42017 $ 9006 $5696 $56719 $45 $7918 $48756 2011 $40434 $ 7845 $5571 $53850 $35 $8410 $45406

Corporate Tax 2015 $00 $6760 $1102 $ 7862 $00 $1176 $ 6686 2014 $00 $7271 $ 959 $ 8230 $00 $1055 $ 7175 2013 $00 $6400 $1082 $ 7482 $00 $ 960 $ 6522 2012 $00 $5168 $ 1066 $ 6235 $00 $1312 $ 4922 2011 $00 $4130 $1077 $ 5207 $00 $1372 $ 3835


40


Taxa

tion

0

5

10

15

20

25

30

Spirits

Beer

Wine

20152014201320122011

Mill

ions

of D

olla

rs









41


Taxa

tion

0

50

100

150

200

250

20152014201320122011

Mill

ions

of P

acka

ges

2044 2077 1989 1931 1839


Packages






2015 $11788004 $25497022 $124280298 $161565324 2014 $11693193 $25487357 $123595398 $160775948 2013 $12098292 $26086660 $127283176 $165468128 2012 $12304812 $27573656 $132928226 $172806694 2011 $12506780 $26739550 $130629639 $169875969






Collections


2015 $17518636 $ (14657) $17947156 $35451135 2014 $16748256 $ (7423) $16923144 $33663977 2013 $15665950 $ (72826) $15965112 $31558236 2012 $15137489 $ (21848) $15476237 $30591878 2011 $14538437 $ (127394) $14754830 $29165873

42


Taxa

tion










43


Taxa

tion

0

50

100

150

200

250

300

Other

Oil amp Gas

20152014201320122011

Mill

ions

of D

olla

rs


Oil amp GasOther1

137691

1630120

1361116

235299

284780




KUDOS

44


Taxa

tion


2014 2015







45

Fisc

al Y

ear C

olle

ctio

ns

452015

Fiscal Year 2015

Collections






Gaming 50


Income Tax 50




Severance 51




46

Fisc

al Y

ear C

olle

ctio

ns

46



Collected






Severance $ 245087355 $ 292685322 25 194





47

Fisc

al Y

ear C

olle

ctio

ns

47



Collected




Local Taxes3




48

Fisc

al Y

ear C

olle

ctio

ns

48

0

2000

4000

6000

8000

10000

12000

20152014201320122011


Mill

ions

of D

olla

rs

$87513 $93972 $102949 $108427 $118335Revenue

Collections

0

300

600

900

1200

1500

2015 2014 2013 2012 2011


Mill

ions

of D

olla

rs




49

Fisc

al Y

ear C

olle

ctio

ns

49





Total All Funds $ 14239395587 $ 13266730041






50

Taxe

s an

d Fe

es a

t a G

lanc

e

50



















51

Taxe

s an

d Fe

es a

t a G

lanc

e

51







Metallic Minerals2









52

Taxe

s an

d Fe

es a

t a G

lanc

e

52
















53

Taxe

s an

d Fe

es a

t a G

lanc

e

53









KUDOS


54

Taxe

s an

d Fe

es a

t a G

lanc

e

54











55


App

endi

x

552015








56


56

App

endi

x


LicenseFee1

Ownership Tax2



License Fee1

Ownership Tax2




ndash D

MV

page

s 56

ndash59

57


57

App

endi

x



GVW Truck Trailer



58


58

App

endi

x



Recreational Truck


Special UseTruck

Trailer Totals


59


59

App

endi

x





60


60

App

endi

x


ndash T

axat

ion

pgs

60ndash

63






61


61

App

endi

x





62


62

App

endi

x





63


63

App

endi

x



















Totals3




64




January 2014


October 2013







December 2013


November 2013


February 2014


September 2014










Taxation



Appendix






Gaming

Pari-mutuel Racing

Income Tax


Sales Tax Glossary


Severance





Tax Credits




Refunds Issued





















Gaming Enforcement



Racing Enforcement











Taxation Division

Hearings

21


Col

orad

o Lo

ttery

Div

isio

n







Fun Facts





Fun Facts






22


Col

orad

o Lo

ttery

Div

isio

n





Other

Oth

er

$72

5


Fund$4405


$2718



5










2015


23

Enfo

rcem

ent D

ivis

ion












KUDOS


24

Enfo

rcem

ent D

ivis

ion




Division of Gaming




Liquor Enforcement

KUDOS




25

Enfo

rcem

ent D

ivis

ion








Fines Ordered

Fines In Abeyance


$712500 $518950 $193550 $176566






26

Enfo

rcem

ent D

ivis

ion


Fiscal Year 2015




2011 2012 2013 2014 20153














Teller County $ 1824995 $ 1714728 $ 1764387 $ 1687203 $ 1701089


Central City $ 768192 $ 782200 $ 795932 $ 733603 $ 724072



Fiscal Years 2011 to 20152011 2012 2013 2014 2015







27

Enfo

rcem

ent D

ivis

ion








28

Enfo

rcem

ent D

ivis

ion








29

Enfo

rcem

ent D

ivis

ion














Total $ 9542769 $ 14155854




Total $ 13268876 $ 22225750





Total $ 9023352 $ 42017798





Total $ 3014839 $ 23995775



30

Enfo

rcem

ent D

ivis

ion






6302015

Licenses Issued 2





31

Enfo

rcem

ent D

ivis

ion




Pari-Mutuel Sales 1

















32


Taxa

tion

2015




Tax Credits36




Refunds Issued38











33


Taxa

tion










34


Taxa

tion




RetailerUse Tax

Total PercentChange

2015 $ 2561913 $123175 $132685 $ 2817773 782014 $ 2371992 $116268 $125209 $ 2613469 812013 $ 2187244 $110166 $119321 $ 2416731 502012 $ 2096351 $102689 $103292 $ 2302332 592011 $ 1977434 $ 95083 $101365 $ 2173882 66

0

500

1000

1500

2000

2500

3000

20152014201320122011


Mill

ions

of D

olla

rs

$19774 $23720$21872 $25619$20964

0

50

100

150

200

250

300

20152014201320122011


Mill

ions

of D

olla

rs

$1964 $2415$2295 $2559$2060

35


Taxa

tion



2015 2093640 17989 10144 14654 2136427 2014 1995282 15621 9508 14716 2035127 2013 1954765 13557 8508 13848 1990678 2012 1914627 11972 7765 13637 1948001 2011 1809571 11473 6480 11748 1839272

Nontaxable2015 630132 29734 225356 34384 919606 2014 633067 31022 219747 33642 917478 2013 631678 31706 212296 35267 910947 2012 654624 32433 207052 37320 931429 2011 631432 34370 193825 30737 890364

Amended2015 73880 1247 233 2994 78354 2014 69913 1099 495 2889 74396 2013 77543 1062 1395 2796 82796 2012 88759 933 4348 3343 97383 2011 71876 976 5333 2531 80716

Totals2015 2797652 48970 235733 52032 3134387 2014 2698262 47742 229750 51247 3027001 2013 2663986 46325 222199 51911 2984421 2012 2658010 45338 219165 54300 2976813 2011 2512879 46819 205638 45016 2810352

0

500

1000

1500

2000

2500Taxable

Nontaxable

Amended

20152014201320122011

Num

ber o

f Ret

urns

(in

thou

sand

s)



28101839

89081

29771948

93197

29841991

91183

30272035

91774

31342136

92078

36


Taxa

tion




TOTAL $ 299524527 149342 $ 280601707 157818




37


Taxa

tion









38


Taxa

tion


YearNumber

of Refunds

Income Tax Refunds


Total Refunds3

Average Refund Per


2015 1663610 $ 777410432 $0 $ 777410432 $467 2014 1615563 $ 790546637 $0 $ 790546637 $489 2013 1599658 $ 758105087 $0 $ 758105087 $474 2012 1572378 $ 786868713 $0 $ 786868713 $500 2011 1570641 $ 836424576 $0 $ 836424576 $533

Fiduciary2015 3065 $ 5251247 $ 1713 2014 2726 $ 5196483 $ 1906 2013 2555 $ 4827565 $ 1889 2012 2202 $ 4944222 $ 2245 2011 2250 $ 4582858 $ 2037




KUDOS

39


Taxa

tion

0

100

200

300

400

500

600

700

800

20152014201320122011


Mill

ions

of D

olla

rs

$3835 $4922 $6522 $7175 $6686

0

1000

2000

3000

4000

5000

6000

7000

8000

20152014201320122011


Mill

ions

of D

olla

rs

$45406 $48756 $55285 $56539 $63522



Year Tax Withheld

Estimated Payments

Cash With Returns


Collections

Individual Tax 2

2015 $50629 $13317 $7487 $71433 $843 $7827 $63522 2014 $46996 $10668 $6878 $64542 $45 $7957 $56539 2013 $44593 $11686 $6668 $62948 $34 $7629 $55285 2012 $42017 $ 9006 $5696 $56719 $45 $7918 $48756 2011 $40434 $ 7845 $5571 $53850 $35 $8410 $45406

Corporate Tax 2015 $00 $6760 $1102 $ 7862 $00 $1176 $ 6686 2014 $00 $7271 $ 959 $ 8230 $00 $1055 $ 7175 2013 $00 $6400 $1082 $ 7482 $00 $ 960 $ 6522 2012 $00 $5168 $ 1066 $ 6235 $00 $1312 $ 4922 2011 $00 $4130 $1077 $ 5207 $00 $1372 $ 3835


40


Taxa

tion

0

5

10

15

20

25

30

Spirits

Beer

Wine

20152014201320122011

Mill

ions

of D

olla

rs









41


Taxa

tion

0

50

100

150

200

250

20152014201320122011

Mill

ions

of P

acka

ges

2044 2077 1989 1931 1839


Packages






2015 $11788004 $25497022 $124280298 $161565324 2014 $11693193 $25487357 $123595398 $160775948 2013 $12098292 $26086660 $127283176 $165468128 2012 $12304812 $27573656 $132928226 $172806694 2011 $12506780 $26739550 $130629639 $169875969






Collections


2015 $17518636 $ (14657) $17947156 $35451135 2014 $16748256 $ (7423) $16923144 $33663977 2013 $15665950 $ (72826) $15965112 $31558236 2012 $15137489 $ (21848) $15476237 $30591878 2011 $14538437 $ (127394) $14754830 $29165873

42


Taxa

tion










43


Taxa

tion

0

50

100

150

200

250

300

Other

Oil amp Gas

20152014201320122011

Mill

ions

of D

olla

rs


Oil amp GasOther1

137691

1630120

1361116

235299

284780




KUDOS

44


Taxa

tion


2014 2015







45

Fisc

al Y

ear C

olle

ctio

ns

452015

Fiscal Year 2015

Collections






Gaming 50


Income Tax 50




Severance 51




46

Fisc

al Y

ear C

olle

ctio

ns

46



Collected






Severance $ 245087355 $ 292685322 25 194





47

Fisc

al Y

ear C

olle

ctio

ns

47



Collected




Local Taxes3




48

Fisc

al Y

ear C

olle

ctio

ns

48

0

2000

4000

6000

8000

10000

12000

20152014201320122011


Mill

ions

of D

olla

rs

$87513 $93972 $102949 $108427 $118335Revenue

Collections

0

300

600

900

1200

1500

2015 2014 2013 2012 2011


Mill

ions

of D

olla

rs




49

Fisc

al Y

ear C

olle

ctio

ns

49





Total All Funds $ 14239395587 $ 13266730041






50

Taxe

s an

d Fe

es a

t a G

lanc

e

50



















51

Taxe

s an

d Fe

es a

t a G

lanc

e

51







Metallic Minerals2









52

Taxe

s an

d Fe

es a

t a G

lanc

e

52
















53

Taxe

s an

d Fe

es a

t a G

lanc

e

53









KUDOS


54

Taxe

s an

d Fe

es a

t a G

lanc

e

54











55


App

endi

x

552015








56


56

App

endi

x


LicenseFee1

Ownership Tax2



License Fee1

Ownership Tax2




ndash D

MV

page

s 56

ndash59

57


57

App

endi

x



GVW Truck Trailer



58


58

App

endi

x



Recreational Truck


Special UseTruck

Trailer Totals


59


59

App

endi

x





60


60

App

endi

x


ndash T

axat

ion

pgs

60ndash

63






61


61

App

endi

x





62


62

App

endi

x





63


63

App

endi

x



















Totals3




64




January 2014


October 2013







December 2013


November 2013


February 2014


September 2014










Taxation



Appendix






Gaming

Pari-mutuel Racing

Income Tax


Sales Tax Glossary


Severance





Tax Credits




Refunds Issued





















Gaming Enforcement



Racing Enforcement











Taxation Division

Hearings

22


Col

orad

o Lo

ttery

Div

isio

n





Other

Oth

er

$72

5


Fund$4405


$2718



5










2015


23

Enfo

rcem

ent D

ivis

ion












KUDOS


24

Enfo

rcem

ent D

ivis

ion




Division of Gaming




Liquor Enforcement

KUDOS




25

Enfo

rcem

ent D

ivis

ion








Fines Ordered

Fines In Abeyance


$712500 $518950 $193550 $176566






26

Enfo

rcem

ent D

ivis

ion


Fiscal Year 2015




2011 2012 2013 2014 20153














Teller County $ 1824995 $ 1714728 $ 1764387 $ 1687203 $ 1701089


Central City $ 768192 $ 782200 $ 795932 $ 733603 $ 724072



Fiscal Years 2011 to 20152011 2012 2013 2014 2015







27

Enfo

rcem

ent D

ivis

ion








28

Enfo

rcem

ent D

ivis

ion








29

Enfo

rcem

ent D

ivis

ion














Total $ 9542769 $ 14155854




Total $ 13268876 $ 22225750





Total $ 9023352 $ 42017798





Total $ 3014839 $ 23995775



30

Enfo

rcem

ent D

ivis

ion






6302015

Licenses Issued 2





31

Enfo

rcem

ent D

ivis

ion




Pari-Mutuel Sales 1

















32


Taxa

tion

2015




Tax Credits36




Refunds Issued38











33


Taxa

tion










34


Taxa

tion




RetailerUse Tax

Total PercentChange

2015 $ 2561913 $123175 $132685 $ 2817773 782014 $ 2371992 $116268 $125209 $ 2613469 812013 $ 2187244 $110166 $119321 $ 2416731 502012 $ 2096351 $102689 $103292 $ 2302332 592011 $ 1977434 $ 95083 $101365 $ 2173882 66

0

500

1000

1500

2000

2500

3000

20152014201320122011


Mill

ions

of D

olla

rs

$19774 $23720$21872 $25619$20964

0

50

100

150

200

250

300

20152014201320122011


Mill

ions

of D

olla

rs

$1964 $2415$2295 $2559$2060

35


Taxa

tion



2015 2093640 17989 10144 14654 2136427 2014 1995282 15621 9508 14716 2035127 2013 1954765 13557 8508 13848 1990678 2012 1914627 11972 7765 13637 1948001 2011 1809571 11473 6480 11748 1839272

Nontaxable2015 630132 29734 225356 34384 919606 2014 633067 31022 219747 33642 917478 2013 631678 31706 212296 35267 910947 2012 654624 32433 207052 37320 931429 2011 631432 34370 193825 30737 890364

Amended2015 73880 1247 233 2994 78354 2014 69913 1099 495 2889 74396 2013 77543 1062 1395 2796 82796 2012 88759 933 4348 3343 97383 2011 71876 976 5333 2531 80716

Totals2015 2797652 48970 235733 52032 3134387 2014 2698262 47742 229750 51247 3027001 2013 2663986 46325 222199 51911 2984421 2012 2658010 45338 219165 54300 2976813 2011 2512879 46819 205638 45016 2810352

0

500

1000

1500

2000

2500Taxable

Nontaxable

Amended

20152014201320122011

Num

ber o

f Ret

urns

(in

thou

sand

s)



28101839

89081

29771948

93197

29841991

91183

30272035

91774

31342136

92078

36


Taxa

tion




TOTAL $ 299524527 149342 $ 280601707 157818




37


Taxa

tion









38


Taxa

tion


YearNumber

of Refunds

Income Tax Refunds


Total Refunds3

Average Refund Per


2015 1663610 $ 777410432 $0 $ 777410432 $467 2014 1615563 $ 790546637 $0 $ 790546637 $489 2013 1599658 $ 758105087 $0 $ 758105087 $474 2012 1572378 $ 786868713 $0 $ 786868713 $500 2011 1570641 $ 836424576 $0 $ 836424576 $533

Fiduciary2015 3065 $ 5251247 $ 1713 2014 2726 $ 5196483 $ 1906 2013 2555 $ 4827565 $ 1889 2012 2202 $ 4944222 $ 2245 2011 2250 $ 4582858 $ 2037




KUDOS

39


Taxa

tion

0

100

200

300

400

500

600

700

800

20152014201320122011


Mill

ions

of D

olla

rs

$3835 $4922 $6522 $7175 $6686

0

1000

2000

3000

4000

5000

6000

7000

8000

20152014201320122011


Mill

ions

of D

olla

rs

$45406 $48756 $55285 $56539 $63522



Year Tax Withheld

Estimated Payments

Cash With Returns


Collections

Individual Tax 2

2015 $50629 $13317 $7487 $71433 $843 $7827 $63522 2014 $46996 $10668 $6878 $64542 $45 $7957 $56539 2013 $44593 $11686 $6668 $62948 $34 $7629 $55285 2012 $42017 $ 9006 $5696 $56719 $45 $7918 $48756 2011 $40434 $ 7845 $5571 $53850 $35 $8410 $45406

Corporate Tax 2015 $00 $6760 $1102 $ 7862 $00 $1176 $ 6686 2014 $00 $7271 $ 959 $ 8230 $00 $1055 $ 7175 2013 $00 $6400 $1082 $ 7482 $00 $ 960 $ 6522 2012 $00 $5168 $ 1066 $ 6235 $00 $1312 $ 4922 2011 $00 $4130 $1077 $ 5207 $00 $1372 $ 3835


40


Taxa

tion

0

5

10

15

20

25

30

Spirits

Beer

Wine

20152014201320122011

Mill

ions

of D

olla

rs









41


Taxa

tion

0

50

100

150

200

250

20152014201320122011

Mill

ions

of P

acka

ges

2044 2077 1989 1931 1839


Packages






2015 $11788004 $25497022 $124280298 $161565324 2014 $11693193 $25487357 $123595398 $160775948 2013 $12098292 $26086660 $127283176 $165468128 2012 $12304812 $27573656 $132928226 $172806694 2011 $12506780 $26739550 $130629639 $169875969






Collections


2015 $17518636 $ (14657) $17947156 $35451135 2014 $16748256 $ (7423) $16923144 $33663977 2013 $15665950 $ (72826) $15965112 $31558236 2012 $15137489 $ (21848) $15476237 $30591878 2011 $14538437 $ (127394) $14754830 $29165873

42


Taxa

tion










43


Taxa

tion

0

50

100

150

200

250

300

Other

Oil amp Gas

20152014201320122011

Mill

ions

of D

olla

rs


Oil amp GasOther1

137691

1630120

1361116

235299

284780




KUDOS

44


Taxa

tion


2014 2015







45

Fisc

al Y

ear C

olle

ctio

ns

452015

Fiscal Year 2015

Collections






Gaming 50


Income Tax 50




Severance 51




46

Fisc

al Y

ear C

olle

ctio

ns

46



Collected






Severance $ 245087355 $ 292685322 25 194





47

Fisc

al Y

ear C

olle

ctio

ns

47



Collected




Local Taxes3




48

Fisc

al Y

ear C

olle

ctio

ns

48

0

2000

4000

6000

8000

10000

12000

20152014201320122011


Mill

ions

of D

olla

rs

$87513 $93972 $102949 $108427 $118335Revenue

Collections

0

300

600

900

1200

1500

2015 2014 2013 2012 2011


Mill

ions

of D

olla

rs




49

Fisc

al Y

ear C

olle

ctio

ns

49





Total All Funds $ 14239395587 $ 13266730041






50

Taxe

s an

d Fe

es a

t a G

lanc

e

50



















51

Taxe

s an

d Fe

es a

t a G

lanc

e

51







Metallic Minerals2









52

Taxe

s an

d Fe

es a

t a G

lanc

e

52
















53

Taxe

s an

d Fe

es a

t a G

lanc

e

53









KUDOS


54

Taxe

s an

d Fe

es a

t a G

lanc

e

54











55


App

endi

x

552015








56


56

App

endi

x


LicenseFee1

Ownership Tax2



License Fee1

Ownership Tax2




ndash D

MV

page

s 56

ndash59

57


57

App

endi

x



GVW Truck Trailer



58


58

App

endi

x



Recreational Truck


Special UseTruck

Trailer Totals


59


59

App

endi

x





60


60

App

endi

x


ndash T

axat

ion

pgs

60ndash

63






61


61

App

endi

x





62


62

App

endi

x





63


63

App

endi

x



















Totals3




64




January 2014


October 2013







December 2013


November 2013


February 2014


September 2014










Taxation



Appendix






Gaming

Pari-mutuel Racing

Income Tax


Sales Tax Glossary


Severance





Tax Credits




Refunds Issued





















Gaming Enforcement



Racing Enforcement











Taxation Division

Hearings

2015


23

Enfo

rcem

ent D

ivis

ion












KUDOS


24

Enfo

rcem

ent D

ivis

ion




Division of Gaming




Liquor Enforcement

KUDOS




25

Enfo

rcem

ent D

ivis

ion








Fines Ordered

Fines In Abeyance


$712500 $518950 $193550 $176566






26

Enfo

rcem

ent D

ivis

ion


Fiscal Year 2015




2011 2012 2013 2014 20153














Teller County $ 1824995 $ 1714728 $ 1764387 $ 1687203 $ 1701089


Central City $ 768192 $ 782200 $ 795932 $ 733603 $ 724072



Fiscal Years 2011 to 20152011 2012 2013 2014 2015







27

Enfo

rcem

ent D

ivis

ion








28

Enfo

rcem

ent D

ivis

ion








29

Enfo

rcem

ent D

ivis

ion














Total $ 9542769 $ 14155854




Total $ 13268876 $ 22225750





Total $ 9023352 $ 42017798





Total $ 3014839 $ 23995775



30

Enfo

rcem

ent D

ivis

ion






6302015

Licenses Issued 2





31

Enfo

rcem

ent D

ivis

ion




Pari-Mutuel Sales 1

















32


Taxa

tion

2015




Tax Credits36




Refunds Issued38











33


Taxa

tion










34


Taxa

tion




RetailerUse Tax

Total PercentChange

2015 $ 2561913 $123175 $132685 $ 2817773 782014 $ 2371992 $116268 $125209 $ 2613469 812013 $ 2187244 $110166 $119321 $ 2416731 502012 $ 2096351 $102689 $103292 $ 2302332 592011 $ 1977434 $ 95083 $101365 $ 2173882 66

0

500

1000

1500

2000

2500

3000

20152014201320122011


Mill

ions

of D

olla

rs

$19774 $23720$21872 $25619$20964

0

50

100

150

200

250

300

20152014201320122011


Mill

ions

of D

olla

rs

$1964 $2415$2295 $2559$2060

35


Taxa

tion



2015 2093640 17989 10144 14654 2136427 2014 1995282 15621 9508 14716 2035127 2013 1954765 13557 8508 13848 1990678 2012 1914627 11972 7765 13637 1948001 2011 1809571 11473 6480 11748 1839272

Nontaxable2015 630132 29734 225356 34384 919606 2014 633067 31022 219747 33642 917478 2013 631678 31706 212296 35267 910947 2012 654624 32433 207052 37320 931429 2011 631432 34370 193825 30737 890364

Amended2015 73880 1247 233 2994 78354 2014 69913 1099 495 2889 74396 2013 77543 1062 1395 2796 82796 2012 88759 933 4348 3343 97383 2011 71876 976 5333 2531 80716

Totals2015 2797652 48970 235733 52032 3134387 2014 2698262 47742 229750 51247 3027001 2013 2663986 46325 222199 51911 2984421 2012 2658010 45338 219165 54300 2976813 2011 2512879 46819 205638 45016 2810352

0

500

1000

1500

2000

2500Taxable

Nontaxable

Amended

20152014201320122011

Num

ber o

f Ret

urns

(in

thou

sand

s)



28101839

89081

29771948

93197

29841991

91183

30272035

91774

31342136

92078

36


Taxa

tion




TOTAL $ 299524527 149342 $ 280601707 157818




37


Taxa

tion









38


Taxa

tion


YearNumber

of Refunds

Income Tax Refunds


Total Refunds3

Average Refund Per


2015 1663610 $ 777410432 $0 $ 777410432 $467 2014 1615563 $ 790546637 $0 $ 790546637 $489 2013 1599658 $ 758105087 $0 $ 758105087 $474 2012 1572378 $ 786868713 $0 $ 786868713 $500 2011 1570641 $ 836424576 $0 $ 836424576 $533

Fiduciary2015 3065 $ 5251247 $ 1713 2014 2726 $ 5196483 $ 1906 2013 2555 $ 4827565 $ 1889 2012 2202 $ 4944222 $ 2245 2011 2250 $ 4582858 $ 2037




KUDOS

39


Taxa

tion

0

100

200

300

400

500

600

700

800

20152014201320122011


Mill

ions

of D

olla

rs

$3835 $4922 $6522 $7175 $6686

0

1000

2000

3000

4000

5000

6000

7000

8000

20152014201320122011


Mill

ions

of D

olla

rs

$45406 $48756 $55285 $56539 $63522



Year Tax Withheld

Estimated Payments

Cash With Returns


Collections

Individual Tax 2

2015 $50629 $13317 $7487 $71433 $843 $7827 $63522 2014 $46996 $10668 $6878 $64542 $45 $7957 $56539 2013 $44593 $11686 $6668 $62948 $34 $7629 $55285 2012 $42017 $ 9006 $5696 $56719 $45 $7918 $48756 2011 $40434 $ 7845 $5571 $53850 $35 $8410 $45406

Corporate Tax 2015 $00 $6760 $1102 $ 7862 $00 $1176 $ 6686 2014 $00 $7271 $ 959 $ 8230 $00 $1055 $ 7175 2013 $00 $6400 $1082 $ 7482 $00 $ 960 $ 6522 2012 $00 $5168 $ 1066 $ 6235 $00 $1312 $ 4922 2011 $00 $4130 $1077 $ 5207 $00 $1372 $ 3835


40


Taxa

tion

0

5

10

15

20

25

30

Spirits

Beer

Wine

20152014201320122011

Mill

ions

of D

olla

rs









41


Taxa

tion

0

50

100

150

200

250

20152014201320122011

Mill

ions

of P

acka

ges

2044 2077 1989 1931 1839


Packages






2015 $11788004 $25497022 $124280298 $161565324 2014 $11693193 $25487357 $123595398 $160775948 2013 $12098292 $26086660 $127283176 $165468128 2012 $12304812 $27573656 $132928226 $172806694 2011 $12506780 $26739550 $130629639 $169875969






Collections


2015 $17518636 $ (14657) $17947156 $35451135 2014 $16748256 $ (7423) $16923144 $33663977 2013 $15665950 $ (72826) $15965112 $31558236 2012 $15137489 $ (21848) $15476237 $30591878 2011 $14538437 $ (127394) $14754830 $29165873

42


Taxa

tion










43


Taxa

tion

0

50

100

150

200

250

300

Other

Oil amp Gas

20152014201320122011

Mill

ions

of D

olla

rs


Oil amp GasOther1

137691

1630120

1361116

235299

284780




KUDOS

44


Taxa

tion


2014 2015







45

Fisc

al Y

ear C

olle

ctio

ns

452015

Fiscal Year 2015

Collections






Gaming 50


Income Tax 50




Severance 51




46

Fisc

al Y

ear C

olle

ctio

ns

46



Collected






Severance $ 245087355 $ 292685322 25 194





47

Fisc

al Y

ear C

olle

ctio

ns

47



Collected




Local Taxes3




48

Fisc

al Y

ear C

olle

ctio

ns

48

0

2000

4000

6000

8000

10000

12000

20152014201320122011


Mill

ions

of D

olla

rs

$87513 $93972 $102949 $108427 $118335Revenue

Collections

0

300

600

900

1200

1500

2015 2014 2013 2012 2011


Mill

ions

of D

olla

rs




49

Fisc

al Y

ear C

olle

ctio

ns

49





Total All Funds $ 14239395587 $ 13266730041






50

Taxe

s an

d Fe

es a

t a G

lanc

e

50



















51

Taxe

s an

d Fe

es a

t a G

lanc

e

51







Metallic Minerals2









52

Taxe

s an

d Fe

es a

t a G

lanc

e

52
















53

Taxe

s an

d Fe

es a

t a G

lanc

e

53









KUDOS


54

Taxe

s an

d Fe

es a

t a G

lanc

e

54











55


App

endi

x

552015








56


56

App

endi

x


LicenseFee1

Ownership Tax2



License Fee1

Ownership Tax2




ndash D

MV

page

s 56

ndash59

57


57

App

endi

x



GVW Truck Trailer



58


58

App

endi

x



Recreational Truck


Special UseTruck

Trailer Totals


59


59

App

endi

x





60


60

App

endi

x


ndash T

axat

ion

pgs

60ndash

63






61


61

App

endi

x





62


62

App

endi

x





63


63

App

endi

x



















Totals3




64




January 2014


October 2013







December 2013


November 2013


February 2014


September 2014










Taxation



Appendix






Gaming

Pari-mutuel Racing

Income Tax


Sales Tax Glossary


Severance





Tax Credits




Refunds Issued





















Gaming Enforcement



Racing Enforcement











Taxation Division

Hearings

KUDOS


24

Enfo

rcem

ent D

ivis

ion




Division of Gaming




Liquor Enforcement

KUDOS




25

Enfo

rcem

ent D

ivis

ion








Fines Ordered

Fines In Abeyance


$712500 $518950 $193550 $176566






26

Enfo

rcem

ent D

ivis

ion


Fiscal Year 2015




2011 2012 2013 2014 20153














Teller County $ 1824995 $ 1714728 $ 1764387 $ 1687203 $ 1701089


Central City $ 768192 $ 782200 $ 795932 $ 733603 $ 724072



Fiscal Years 2011 to 20152011 2012 2013 2014 2015







27

Enfo

rcem

ent D

ivis

ion








28

Enfo

rcem

ent D

ivis

ion








29

Enfo

rcem

ent D

ivis

ion














Total $ 9542769 $ 14155854




Total $ 13268876 $ 22225750





Total $ 9023352 $ 42017798





Total $ 3014839 $ 23995775



30

Enfo

rcem

ent D

ivis

ion






6302015

Licenses Issued 2





31

Enfo

rcem

ent D

ivis

ion




Pari-Mutuel Sales 1

















32


Taxa

tion

2015




Tax Credits36




Refunds Issued38











33


Taxa

tion










34


Taxa

tion




RetailerUse Tax

Total PercentChange

2015 $ 2561913 $123175 $132685 $ 2817773 782014 $ 2371992 $116268 $125209 $ 2613469 812013 $ 2187244 $110166 $119321 $ 2416731 502012 $ 2096351 $102689 $103292 $ 2302332 592011 $ 1977434 $ 95083 $101365 $ 2173882 66

0

500

1000

1500

2000

2500

3000

20152014201320122011


Mill

ions

of D

olla

rs

$19774 $23720$21872 $25619$20964

0

50

100

150

200

250

300

20152014201320122011


Mill

ions

of D

olla

rs

$1964 $2415$2295 $2559$2060

35


Taxa

tion



2015 2093640 17989 10144 14654 2136427 2014 1995282 15621 9508 14716 2035127 2013 1954765 13557 8508 13848 1990678 2012 1914627 11972 7765 13637 1948001 2011 1809571 11473 6480 11748 1839272

Nontaxable2015 630132 29734 225356 34384 919606 2014 633067 31022 219747 33642 917478 2013 631678 31706 212296 35267 910947 2012 654624 32433 207052 37320 931429 2011 631432 34370 193825 30737 890364

Amended2015 73880 1247 233 2994 78354 2014 69913 1099 495 2889 74396 2013 77543 1062 1395 2796 82796 2012 88759 933 4348 3343 97383 2011 71876 976 5333 2531 80716

Totals2015 2797652 48970 235733 52032 3134387 2014 2698262 47742 229750 51247 3027001 2013 2663986 46325 222199 51911 2984421 2012 2658010 45338 219165 54300 2976813 2011 2512879 46819 205638 45016 2810352

0

500

1000

1500

2000

2500Taxable

Nontaxable

Amended

20152014201320122011

Num

ber o

f Ret

urns

(in

thou

sand

s)



28101839

89081

29771948

93197

29841991

91183

30272035

91774

31342136

92078

36


Taxa

tion




TOTAL $ 299524527 149342 $ 280601707 157818




37


Taxa

tion









38


Taxa

tion


YearNumber

of Refunds

Income Tax Refunds


Total Refunds3

Average Refund Per


2015 1663610 $ 777410432 $0 $ 777410432 $467 2014 1615563 $ 790546637 $0 $ 790546637 $489 2013 1599658 $ 758105087 $0 $ 758105087 $474 2012 1572378 $ 786868713 $0 $ 786868713 $500 2011 1570641 $ 836424576 $0 $ 836424576 $533

Fiduciary2015 3065 $ 5251247 $ 1713 2014 2726 $ 5196483 $ 1906 2013 2555 $ 4827565 $ 1889 2012 2202 $ 4944222 $ 2245 2011 2250 $ 4582858 $ 2037




KUDOS

39


Taxa

tion

0

100

200

300

400

500

600

700

800

20152014201320122011


Mill

ions

of D

olla

rs

$3835 $4922 $6522 $7175 $6686

0

1000

2000

3000

4000

5000

6000

7000

8000

20152014201320122011


Mill

ions

of D

olla

rs

$45406 $48756 $55285 $56539 $63522



Year Tax Withheld

Estimated Payments

Cash With Returns


Collections

Individual Tax 2

2015 $50629 $13317 $7487 $71433 $843 $7827 $63522 2014 $46996 $10668 $6878 $64542 $45 $7957 $56539 2013 $44593 $11686 $6668 $62948 $34 $7629 $55285 2012 $42017 $ 9006 $5696 $56719 $45 $7918 $48756 2011 $40434 $ 7845 $5571 $53850 $35 $8410 $45406

Corporate Tax 2015 $00 $6760 $1102 $ 7862 $00 $1176 $ 6686 2014 $00 $7271 $ 959 $ 8230 $00 $1055 $ 7175 2013 $00 $6400 $1082 $ 7482 $00 $ 960 $ 6522 2012 $00 $5168 $ 1066 $ 6235 $00 $1312 $ 4922 2011 $00 $4130 $1077 $ 5207 $00 $1372 $ 3835


40


Taxa

tion

0

5

10

15

20

25

30

Spirits

Beer

Wine

20152014201320122011

Mill

ions

of D

olla

rs









41


Taxa

tion

0

50

100

150

200

250

20152014201320122011

Mill

ions

of P

acka

ges

2044 2077 1989 1931 1839


Packages






2015 $11788004 $25497022 $124280298 $161565324 2014 $11693193 $25487357 $123595398 $160775948 2013 $12098292 $26086660 $127283176 $165468128 2012 $12304812 $27573656 $132928226 $172806694 2011 $12506780 $26739550 $130629639 $169875969






Collections


2015 $17518636 $ (14657) $17947156 $35451135 2014 $16748256 $ (7423) $16923144 $33663977 2013 $15665950 $ (72826) $15965112 $31558236 2012 $15137489 $ (21848) $15476237 $30591878 2011 $14538437 $ (127394) $14754830 $29165873

42


Taxa

tion










43


Taxa

tion

0

50

100

150

200

250

300

Other

Oil amp Gas

20152014201320122011

Mill

ions

of D

olla

rs


Oil amp GasOther1

137691

1630120

1361116

235299

284780




KUDOS

44


Taxa

tion


2014 2015







45

Fisc

al Y

ear C

olle

ctio

ns

452015

Fiscal Year 2015

Collections






Gaming 50


Income Tax 50




Severance 51




46

Fisc

al Y

ear C

olle

ctio

ns

46



Collected






Severance $ 245087355 $ 292685322 25 194





47

Fisc

al Y

ear C

olle

ctio

ns

47



Collected




Local Taxes3




48

Fisc

al Y

ear C

olle

ctio

ns

48

0

2000

4000

6000

8000

10000

12000

20152014201320122011


Mill

ions

of D

olla

rs

$87513 $93972 $102949 $108427 $118335Revenue

Collections

0

300

600

900

1200

1500

2015 2014 2013 2012 2011


Mill

ions

of D

olla

rs




49

Fisc

al Y

ear C

olle

ctio

ns

49





Total All Funds $ 14239395587 $ 13266730041






50

Taxe

s an

d Fe

es a

t a G

lanc

e

50



















51

Taxe

s an

d Fe

es a

t a G

lanc

e

51







Metallic Minerals2









52

Taxe

s an

d Fe

es a

t a G

lanc

e

52
















53

Taxe

s an

d Fe

es a

t a G

lanc

e

53









KUDOS


54

Taxe

s an

d Fe

es a

t a G

lanc

e

54











55


App

endi

x

552015








56


56

App

endi

x


LicenseFee1

Ownership Tax2



License Fee1

Ownership Tax2




ndash D

MV

page

s 56

ndash59

57


57

App

endi

x



GVW Truck Trailer



58


58

App

endi

x



Recreational Truck


Special UseTruck

Trailer Totals


59


59

App

endi

x





60


60

App

endi

x


ndash T

axat

ion

pgs

60ndash

63






61


61

App

endi

x





62


62

App

endi

x





63


63

App

endi

x



















Totals3




64




January 2014


October 2013







December 2013


November 2013


February 2014


September 2014










Taxation



Appendix






Gaming

Pari-mutuel Racing

Income Tax


Sales Tax Glossary


Severance





Tax Credits




Refunds Issued





















Gaming Enforcement



Racing Enforcement











Taxation Division

Hearings


25

Enfo

rcem

ent D

ivis

ion








Fines Ordered

Fines In Abeyance


$712500 $518950 $193550 $176566






26

Enfo

rcem

ent D

ivis

ion


Fiscal Year 2015




2011 2012 2013 2014 20153














Teller County $ 1824995 $ 1714728 $ 1764387 $ 1687203 $ 1701089


Central City $ 768192 $ 782200 $ 795932 $ 733603 $ 724072



Fiscal Years 2011 to 20152011 2012 2013 2014 2015







27

Enfo

rcem

ent D

ivis

ion








28

Enfo

rcem

ent D

ivis

ion








29

Enfo

rcem

ent D

ivis

ion














Total $ 9542769 $ 14155854




Total $ 13268876 $ 22225750





Total $ 9023352 $ 42017798





Total $ 3014839 $ 23995775



30

Enfo

rcem

ent D

ivis

ion






6302015

Licenses Issued 2





31

Enfo

rcem

ent D

ivis

ion




Pari-Mutuel Sales 1

















32


Taxa

tion

2015




Tax Credits36




Refunds Issued38











33


Taxa

tion










34


Taxa

tion




RetailerUse Tax

Total PercentChange

2015 $ 2561913 $123175 $132685 $ 2817773 782014 $ 2371992 $116268 $125209 $ 2613469 812013 $ 2187244 $110166 $119321 $ 2416731 502012 $ 2096351 $102689 $103292 $ 2302332 592011 $ 1977434 $ 95083 $101365 $ 2173882 66

0

500

1000

1500

2000

2500

3000

20152014201320122011


Mill

ions

of D

olla

rs

$19774 $23720$21872 $25619$20964

0

50

100

150

200

250

300

20152014201320122011


Mill

ions

of D

olla

rs

$1964 $2415$2295 $2559$2060

35


Taxa

tion



2015 2093640 17989 10144 14654 2136427 2014 1995282 15621 9508 14716 2035127 2013 1954765 13557 8508 13848 1990678 2012 1914627 11972 7765 13637 1948001 2011 1809571 11473 6480 11748 1839272

Nontaxable2015 630132 29734 225356 34384 919606 2014 633067 31022 219747 33642 917478 2013 631678 31706 212296 35267 910947 2012 654624 32433 207052 37320 931429 2011 631432 34370 193825 30737 890364

Amended2015 73880 1247 233 2994 78354 2014 69913 1099 495 2889 74396 2013 77543 1062 1395 2796 82796 2012 88759 933 4348 3343 97383 2011 71876 976 5333 2531 80716

Totals2015 2797652 48970 235733 52032 3134387 2014 2698262 47742 229750 51247 3027001 2013 2663986 46325 222199 51911 2984421 2012 2658010 45338 219165 54300 2976813 2011 2512879 46819 205638 45016 2810352

0

500

1000

1500

2000

2500Taxable

Nontaxable

Amended

20152014201320122011

Num

ber o

f Ret

urns

(in

thou

sand

s)



28101839

89081

29771948

93197

29841991

91183

30272035

91774

31342136

92078

36


Taxa

tion




TOTAL $ 299524527 149342 $ 280601707 157818




37


Taxa

tion









38


Taxa

tion


YearNumber

of Refunds

Income Tax Refunds


Total Refunds3

Average Refund Per


2015 1663610 $ 777410432 $0 $ 777410432 $467 2014 1615563 $ 790546637 $0 $ 790546637 $489 2013 1599658 $ 758105087 $0 $ 758105087 $474 2012 1572378 $ 786868713 $0 $ 786868713 $500 2011 1570641 $ 836424576 $0 $ 836424576 $533

Fiduciary2015 3065 $ 5251247 $ 1713 2014 2726 $ 5196483 $ 1906 2013 2555 $ 4827565 $ 1889 2012 2202 $ 4944222 $ 2245 2011 2250 $ 4582858 $ 2037




KUDOS

39


Taxa

tion

0

100

200

300

400

500

600

700

800

20152014201320122011


Mill

ions

of D

olla

rs

$3835 $4922 $6522 $7175 $6686

0

1000

2000

3000

4000

5000

6000

7000

8000

20152014201320122011


Mill

ions

of D

olla

rs

$45406 $48756 $55285 $56539 $63522



Year Tax Withheld

Estimated Payments

Cash With Returns


Collections

Individual Tax 2

2015 $50629 $13317 $7487 $71433 $843 $7827 $63522 2014 $46996 $10668 $6878 $64542 $45 $7957 $56539 2013 $44593 $11686 $6668 $62948 $34 $7629 $55285 2012 $42017 $ 9006 $5696 $56719 $45 $7918 $48756 2011 $40434 $ 7845 $5571 $53850 $35 $8410 $45406

Corporate Tax 2015 $00 $6760 $1102 $ 7862 $00 $1176 $ 6686 2014 $00 $7271 $ 959 $ 8230 $00 $1055 $ 7175 2013 $00 $6400 $1082 $ 7482 $00 $ 960 $ 6522 2012 $00 $5168 $ 1066 $ 6235 $00 $1312 $ 4922 2011 $00 $4130 $1077 $ 5207 $00 $1372 $ 3835


40


Taxa

tion

0

5

10

15

20

25

30

Spirits

Beer

Wine

20152014201320122011

Mill

ions

of D

olla

rs









41


Taxa

tion

0

50

100

150

200

250

20152014201320122011

Mill

ions

of P

acka

ges

2044 2077 1989 1931 1839


Packages






2015 $11788004 $25497022 $124280298 $161565324 2014 $11693193 $25487357 $123595398 $160775948 2013 $12098292 $26086660 $127283176 $165468128 2012 $12304812 $27573656 $132928226 $172806694 2011 $12506780 $26739550 $130629639 $169875969






Collections


2015 $17518636 $ (14657) $17947156 $35451135 2014 $16748256 $ (7423) $16923144 $33663977 2013 $15665950 $ (72826) $15965112 $31558236 2012 $15137489 $ (21848) $15476237 $30591878 2011 $14538437 $ (127394) $14754830 $29165873

42


Taxa

tion










43


Taxa

tion

0

50

100

150

200

250

300

Other

Oil amp Gas

20152014201320122011

Mill

ions

of D

olla

rs


Oil amp GasOther1

137691

1630120

1361116

235299

284780




KUDOS

44


Taxa

tion


2014 2015







45

Fisc

al Y

ear C

olle

ctio

ns

452015

Fiscal Year 2015

Collections






Gaming 50


Income Tax 50




Severance 51




46

Fisc

al Y

ear C

olle

ctio

ns

46



Collected






Severance $ 245087355 $ 292685322 25 194





47

Fisc

al Y

ear C

olle

ctio

ns

47



Collected




Local Taxes3




48

Fisc

al Y

ear C

olle

ctio

ns

48

0

2000

4000

6000

8000

10000

12000

20152014201320122011


Mill

ions

of D

olla

rs

$87513 $93972 $102949 $108427 $118335Revenue

Collections

0

300

600

900

1200

1500

2015 2014 2013 2012 2011


Mill

ions

of D

olla

rs




49

Fisc

al Y

ear C

olle

ctio

ns

49





Total All Funds $ 14239395587 $ 13266730041






50

Taxe

s an

d Fe

es a

t a G

lanc

e

50



















51

Taxe

s an

d Fe

es a

t a G

lanc

e

51







Metallic Minerals2









52

Taxe

s an

d Fe

es a

t a G

lanc

e

52
















53

Taxe

s an

d Fe

es a

t a G

lanc

e

53









KUDOS


54

Taxe

s an

d Fe

es a

t a G

lanc

e

54











55


App

endi

x

552015








56


56

App

endi

x


LicenseFee1

Ownership Tax2



License Fee1

Ownership Tax2




ndash D

MV

page

s 56

ndash59

57


57

App

endi

x



GVW Truck Trailer



58


58

App

endi

x



Recreational Truck


Special UseTruck

Trailer Totals


59


59

App

endi

x





60


60

App

endi

x


ndash T

axat

ion

pgs

60ndash

63






61


61

App

endi

x





62


62

App

endi

x





63


63

App

endi

x



















Totals3




64




January 2014


October 2013







December 2013


November 2013


February 2014


September 2014










Taxation



Appendix






Gaming

Pari-mutuel Racing

Income Tax


Sales Tax Glossary


Severance





Tax Credits




Refunds Issued





















Gaming Enforcement



Racing Enforcement











Taxation Division

Hearings


26

Enfo

rcem

ent D

ivis

ion


Fiscal Year 2015




2011 2012 2013 2014 20153














Teller County $ 1824995 $ 1714728 $ 1764387 $ 1687203 $ 1701089


Central City $ 768192 $ 782200 $ 795932 $ 733603 $ 724072



Fiscal Years 2011 to 20152011 2012 2013 2014 2015







27

Enfo

rcem

ent D

ivis

ion








28

Enfo

rcem

ent D

ivis

ion








29

Enfo

rcem

ent D

ivis

ion














Total $ 9542769 $ 14155854




Total $ 13268876 $ 22225750





Total $ 9023352 $ 42017798





Total $ 3014839 $ 23995775



30

Enfo

rcem

ent D

ivis

ion






6302015

Licenses Issued 2





31

Enfo

rcem

ent D

ivis

ion




Pari-Mutuel Sales 1

















32


Taxa

tion

2015




Tax Credits36




Refunds Issued38











33


Taxa

tion










34


Taxa

tion




RetailerUse Tax

Total PercentChange

2015 $ 2561913 $123175 $132685 $ 2817773 782014 $ 2371992 $116268 $125209 $ 2613469 812013 $ 2187244 $110166 $119321 $ 2416731 502012 $ 2096351 $102689 $103292 $ 2302332 592011 $ 1977434 $ 95083 $101365 $ 2173882 66

0

500

1000

1500

2000

2500

3000

20152014201320122011


Mill

ions

of D

olla

rs

$19774 $23720$21872 $25619$20964

0

50

100

150

200

250

300

20152014201320122011


Mill

ions

of D

olla

rs

$1964 $2415$2295 $2559$2060

35


Taxa

tion



2015 2093640 17989 10144 14654 2136427 2014 1995282 15621 9508 14716 2035127 2013 1954765 13557 8508 13848 1990678 2012 1914627 11972 7765 13637 1948001 2011 1809571 11473 6480 11748 1839272

Nontaxable2015 630132 29734 225356 34384 919606 2014 633067 31022 219747 33642 917478 2013 631678 31706 212296 35267 910947 2012 654624 32433 207052 37320 931429 2011 631432 34370 193825 30737 890364

Amended2015 73880 1247 233 2994 78354 2014 69913 1099 495 2889 74396 2013 77543 1062 1395 2796 82796 2012 88759 933 4348 3343 97383 2011 71876 976 5333 2531 80716

Totals2015 2797652 48970 235733 52032 3134387 2014 2698262 47742 229750 51247 3027001 2013 2663986 46325 222199 51911 2984421 2012 2658010 45338 219165 54300 2976813 2011 2512879 46819 205638 45016 2810352

0

500

1000

1500

2000

2500Taxable

Nontaxable

Amended

20152014201320122011

Num

ber o

f Ret

urns

(in

thou

sand

s)



28101839

89081

29771948

93197

29841991

91183

30272035

91774

31342136

92078

36


Taxa

tion




TOTAL $ 299524527 149342 $ 280601707 157818




37


Taxa

tion









38


Taxa

tion


YearNumber

of Refunds

Income Tax Refunds


Total Refunds3

Average Refund Per


2015 1663610 $ 777410432 $0 $ 777410432 $467 2014 1615563 $ 790546637 $0 $ 790546637 $489 2013 1599658 $ 758105087 $0 $ 758105087 $474 2012 1572378 $ 786868713 $0 $ 786868713 $500 2011 1570641 $ 836424576 $0 $ 836424576 $533

Fiduciary2015 3065 $ 5251247 $ 1713 2014 2726 $ 5196483 $ 1906 2013 2555 $ 4827565 $ 1889 2012 2202 $ 4944222 $ 2245 2011 2250 $ 4582858 $ 2037




KUDOS

39


Taxa

tion

0

100

200

300

400

500

600

700

800

20152014201320122011


Mill

ions

of D

olla

rs

$3835 $4922 $6522 $7175 $6686

0

1000

2000

3000

4000

5000

6000

7000

8000

20152014201320122011


Mill

ions

of D

olla

rs

$45406 $48756 $55285 $56539 $63522



Year Tax Withheld

Estimated Payments

Cash With Returns


Collections

Individual Tax 2

2015 $50629 $13317 $7487 $71433 $843 $7827 $63522 2014 $46996 $10668 $6878 $64542 $45 $7957 $56539 2013 $44593 $11686 $6668 $62948 $34 $7629 $55285 2012 $42017 $ 9006 $5696 $56719 $45 $7918 $48756 2011 $40434 $ 7845 $5571 $53850 $35 $8410 $45406

Corporate Tax 2015 $00 $6760 $1102 $ 7862 $00 $1176 $ 6686 2014 $00 $7271 $ 959 $ 8230 $00 $1055 $ 7175 2013 $00 $6400 $1082 $ 7482 $00 $ 960 $ 6522 2012 $00 $5168 $ 1066 $ 6235 $00 $1312 $ 4922 2011 $00 $4130 $1077 $ 5207 $00 $1372 $ 3835


40


Taxa

tion

0

5

10

15

20

25

30

Spirits

Beer

Wine

20152014201320122011

Mill

ions

of D

olla

rs









41


Taxa

tion

0

50

100

150

200

250

20152014201320122011

Mill

ions

of P

acka

ges

2044 2077 1989 1931 1839


Packages






2015 $11788004 $25497022 $124280298 $161565324 2014 $11693193 $25487357 $123595398 $160775948 2013 $12098292 $26086660 $127283176 $165468128 2012 $12304812 $27573656 $132928226 $172806694 2011 $12506780 $26739550 $130629639 $169875969






Collections


2015 $17518636 $ (14657) $17947156 $35451135 2014 $16748256 $ (7423) $16923144 $33663977 2013 $15665950 $ (72826) $15965112 $31558236 2012 $15137489 $ (21848) $15476237 $30591878 2011 $14538437 $ (127394) $14754830 $29165873

42


Taxa

tion










43


Taxa

tion

0

50

100

150

200

250

300

Other

Oil amp Gas

20152014201320122011

Mill

ions

of D

olla

rs


Oil amp GasOther1

137691

1630120

1361116

235299

284780




KUDOS

44


Taxa

tion


2014 2015







45

Fisc

al Y

ear C

olle

ctio

ns

452015

Fiscal Year 2015

Collections






Gaming 50


Income Tax 50




Severance 51




46

Fisc

al Y

ear C

olle

ctio

ns

46



Collected






Severance $ 245087355 $ 292685322 25 194





47

Fisc

al Y

ear C

olle

ctio

ns

47



Collected




Local Taxes3




48

Fisc

al Y

ear C

olle

ctio

ns

48

0

2000

4000

6000

8000

10000

12000

20152014201320122011


Mill

ions

of D

olla

rs

$87513 $93972 $102949 $108427 $118335Revenue

Collections

0

300

600

900

1200

1500

2015 2014 2013 2012 2011


Mill

ions

of D

olla

rs




49

Fisc

al Y

ear C

olle

ctio

ns

49





Total All Funds $ 14239395587 $ 13266730041






50

Taxe

s an

d Fe

es a

t a G

lanc

e

50



















51

Taxe

s an

d Fe

es a

t a G

lanc

e

51







Metallic Minerals2









52

Taxe

s an

d Fe

es a

t a G

lanc

e

52
















53

Taxe

s an

d Fe

es a

t a G

lanc

e

53









KUDOS


54

Taxe

s an

d Fe

es a

t a G

lanc

e

54











55


App

endi

x

552015








56


56

App

endi

x


LicenseFee1

Ownership Tax2



License Fee1

Ownership Tax2




ndash D

MV

page

s 56

ndash59

57


57

App

endi

x



GVW Truck Trailer



58


58

App

endi

x



Recreational Truck


Special UseTruck

Trailer Totals


59


59

App

endi

x





60


60

App

endi

x


ndash T

axat

ion

pgs

60ndash

63






61


61

App

endi

x





62


62

App

endi

x





63


63

App

endi

x



















Totals3




64




January 2014


October 2013







December 2013


November 2013


February 2014


September 2014










Taxation



Appendix






Gaming

Pari-mutuel Racing

Income Tax


Sales Tax Glossary


Severance





Tax Credits




Refunds Issued





















Gaming Enforcement



Racing Enforcement











Taxation Division

Hearings


27

Enfo

rcem

ent D

ivis

ion








28

Enfo

rcem

ent D

ivis

ion








29

Enfo

rcem

ent D

ivis

ion














Total $ 9542769 $ 14155854




Total $ 13268876 $ 22225750





Total $ 9023352 $ 42017798





Total $ 3014839 $ 23995775



30

Enfo

rcem

ent D

ivis

ion






6302015

Licenses Issued 2





31

Enfo

rcem

ent D

ivis

ion




Pari-Mutuel Sales 1

















32


Taxa

tion

2015




Tax Credits36




Refunds Issued38











33


Taxa

tion










34


Taxa

tion




RetailerUse Tax

Total PercentChange

2015 $ 2561913 $123175 $132685 $ 2817773 782014 $ 2371992 $116268 $125209 $ 2613469 812013 $ 2187244 $110166 $119321 $ 2416731 502012 $ 2096351 $102689 $103292 $ 2302332 592011 $ 1977434 $ 95083 $101365 $ 2173882 66

0

500

1000

1500

2000

2500

3000

20152014201320122011


Mill

ions

of D

olla

rs

$19774 $23720$21872 $25619$20964

0

50

100

150

200

250

300

20152014201320122011


Mill

ions

of D

olla

rs

$1964 $2415$2295 $2559$2060

35


Taxa

tion



2015 2093640 17989 10144 14654 2136427 2014 1995282 15621 9508 14716 2035127 2013 1954765 13557 8508 13848 1990678 2012 1914627 11972 7765 13637 1948001 2011 1809571 11473 6480 11748 1839272

Nontaxable2015 630132 29734 225356 34384 919606 2014 633067 31022 219747 33642 917478 2013 631678 31706 212296 35267 910947 2012 654624 32433 207052 37320 931429 2011 631432 34370 193825 30737 890364

Amended2015 73880 1247 233 2994 78354 2014 69913 1099 495 2889 74396 2013 77543 1062 1395 2796 82796 2012 88759 933 4348 3343 97383 2011 71876 976 5333 2531 80716

Totals2015 2797652 48970 235733 52032 3134387 2014 2698262 47742 229750 51247 3027001 2013 2663986 46325 222199 51911 2984421 2012 2658010 45338 219165 54300 2976813 2011 2512879 46819 205638 45016 2810352

0

500

1000

1500

2000

2500Taxable

Nontaxable

Amended

20152014201320122011

Num

ber o

f Ret

urns

(in

thou

sand

s)



28101839

89081

29771948

93197

29841991

91183

30272035

91774

31342136

92078

36


Taxa

tion




TOTAL $ 299524527 149342 $ 280601707 157818




37


Taxa

tion









38


Taxa

tion


YearNumber

of Refunds

Income Tax Refunds


Total Refunds3

Average Refund Per


2015 1663610 $ 777410432 $0 $ 777410432 $467 2014 1615563 $ 790546637 $0 $ 790546637 $489 2013 1599658 $ 758105087 $0 $ 758105087 $474 2012 1572378 $ 786868713 $0 $ 786868713 $500 2011 1570641 $ 836424576 $0 $ 836424576 $533

Fiduciary2015 3065 $ 5251247 $ 1713 2014 2726 $ 5196483 $ 1906 2013 2555 $ 4827565 $ 1889 2012 2202 $ 4944222 $ 2245 2011 2250 $ 4582858 $ 2037




KUDOS

39


Taxa

tion

0

100

200

300

400

500

600

700

800

20152014201320122011


Mill

ions

of D

olla

rs

$3835 $4922 $6522 $7175 $6686

0

1000

2000

3000

4000

5000

6000

7000

8000

20152014201320122011


Mill

ions

of D

olla

rs

$45406 $48756 $55285 $56539 $63522



Year Tax Withheld

Estimated Payments

Cash With Returns


Collections

Individual Tax 2

2015 $50629 $13317 $7487 $71433 $843 $7827 $63522 2014 $46996 $10668 $6878 $64542 $45 $7957 $56539 2013 $44593 $11686 $6668 $62948 $34 $7629 $55285 2012 $42017 $ 9006 $5696 $56719 $45 $7918 $48756 2011 $40434 $ 7845 $5571 $53850 $35 $8410 $45406

Corporate Tax 2015 $00 $6760 $1102 $ 7862 $00 $1176 $ 6686 2014 $00 $7271 $ 959 $ 8230 $00 $1055 $ 7175 2013 $00 $6400 $1082 $ 7482 $00 $ 960 $ 6522 2012 $00 $5168 $ 1066 $ 6235 $00 $1312 $ 4922 2011 $00 $4130 $1077 $ 5207 $00 $1372 $ 3835


40


Taxa

tion

0

5

10

15

20

25

30

Spirits

Beer

Wine

20152014201320122011

Mill

ions

of D

olla

rs









41


Taxa

tion

0

50

100

150

200

250

20152014201320122011

Mill

ions

of P

acka

ges

2044 2077 1989 1931 1839


Packages






2015 $11788004 $25497022 $124280298 $161565324 2014 $11693193 $25487357 $123595398 $160775948 2013 $12098292 $26086660 $127283176 $165468128 2012 $12304812 $27573656 $132928226 $172806694 2011 $12506780 $26739550 $130629639 $169875969






Collections


2015 $17518636 $ (14657) $17947156 $35451135 2014 $16748256 $ (7423) $16923144 $33663977 2013 $15665950 $ (72826) $15965112 $31558236 2012 $15137489 $ (21848) $15476237 $30591878 2011 $14538437 $ (127394) $14754830 $29165873

42


Taxa

tion










43


Taxa

tion

0

50

100

150

200

250

300

Other

Oil amp Gas

20152014201320122011

Mill

ions

of D

olla

rs


Oil amp GasOther1

137691

1630120

1361116

235299

284780




KUDOS

44


Taxa

tion


2014 2015







45

Fisc

al Y

ear C

olle

ctio

ns

452015

Fiscal Year 2015

Collections






Gaming 50


Income Tax 50




Severance 51




46

Fisc

al Y

ear C

olle

ctio

ns

46



Collected






Severance $ 245087355 $ 292685322 25 194





47

Fisc

al Y

ear C

olle

ctio

ns

47



Collected




Local Taxes3




48

Fisc

al Y

ear C

olle

ctio

ns

48

0

2000

4000

6000

8000

10000

12000

20152014201320122011


Mill

ions

of D

olla

rs

$87513 $93972 $102949 $108427 $118335Revenue

Collections

0

300

600

900

1200

1500

2015 2014 2013 2012 2011


Mill

ions

of D

olla

rs




49

Fisc

al Y

ear C

olle

ctio

ns

49





Total All Funds $ 14239395587 $ 13266730041






50

Taxe

s an

d Fe

es a

t a G

lanc

e

50



















51

Taxe

s an

d Fe

es a

t a G

lanc

e

51







Metallic Minerals2









52

Taxe

s an

d Fe

es a

t a G

lanc

e

52
















53

Taxe

s an

d Fe

es a

t a G

lanc

e

53









KUDOS


54

Taxe

s an

d Fe

es a

t a G

lanc

e

54











55


App

endi

x

552015








56


56

App

endi

x


LicenseFee1

Ownership Tax2



License Fee1

Ownership Tax2




ndash D

MV

page

s 56

ndash59

57


57

App

endi

x



GVW Truck Trailer



58


58

App

endi

x



Recreational Truck


Special UseTruck

Trailer Totals


59


59

App

endi

x





60


60

App

endi

x


ndash T

axat

ion

pgs

60ndash

63






61


61

App

endi

x





62


62

App

endi

x





63


63

App

endi

x



















Totals3




64




January 2014


October 2013







December 2013


November 2013


February 2014


September 2014










Taxation



Appendix






Gaming

Pari-mutuel Racing

Income Tax


Sales Tax Glossary


Severance





Tax Credits




Refunds Issued





















Gaming Enforcement



Racing Enforcement











Taxation Division

Hearings


28

Enfo

rcem

ent D

ivis

ion








29

Enfo

rcem

ent D

ivis

ion














Total $ 9542769 $ 14155854




Total $ 13268876 $ 22225750





Total $ 9023352 $ 42017798





Total $ 3014839 $ 23995775



30

Enfo

rcem

ent D

ivis

ion






6302015

Licenses Issued 2





31

Enfo

rcem

ent D

ivis

ion




Pari-Mutuel Sales 1

















32


Taxa

tion

2015




Tax Credits36




Refunds Issued38











33


Taxa

tion










34


Taxa

tion




RetailerUse Tax

Total PercentChange

2015 $ 2561913 $123175 $132685 $ 2817773 782014 $ 2371992 $116268 $125209 $ 2613469 812013 $ 2187244 $110166 $119321 $ 2416731 502012 $ 2096351 $102689 $103292 $ 2302332 592011 $ 1977434 $ 95083 $101365 $ 2173882 66

0

500

1000

1500

2000

2500

3000

20152014201320122011


Mill

ions

of D

olla

rs

$19774 $23720$21872 $25619$20964

0

50

100

150

200

250

300

20152014201320122011


Mill

ions

of D

olla

rs

$1964 $2415$2295 $2559$2060

35


Taxa

tion



2015 2093640 17989 10144 14654 2136427 2014 1995282 15621 9508 14716 2035127 2013 1954765 13557 8508 13848 1990678 2012 1914627 11972 7765 13637 1948001 2011 1809571 11473 6480 11748 1839272

Nontaxable2015 630132 29734 225356 34384 919606 2014 633067 31022 219747 33642 917478 2013 631678 31706 212296 35267 910947 2012 654624 32433 207052 37320 931429 2011 631432 34370 193825 30737 890364

Amended2015 73880 1247 233 2994 78354 2014 69913 1099 495 2889 74396 2013 77543 1062 1395 2796 82796 2012 88759 933 4348 3343 97383 2011 71876 976 5333 2531 80716

Totals2015 2797652 48970 235733 52032 3134387 2014 2698262 47742 229750 51247 3027001 2013 2663986 46325 222199 51911 2984421 2012 2658010 45338 219165 54300 2976813 2011 2512879 46819 205638 45016 2810352

0

500

1000

1500

2000

2500Taxable

Nontaxable

Amended

20152014201320122011

Num

ber o

f Ret

urns

(in

thou

sand

s)



28101839

89081

29771948

93197

29841991

91183

30272035

91774

31342136

92078

36


Taxa

tion




TOTAL $ 299524527 149342 $ 280601707 157818




37


Taxa

tion









38


Taxa

tion


YearNumber

of Refunds

Income Tax Refunds


Total Refunds3

Average Refund Per


2015 1663610 $ 777410432 $0 $ 777410432 $467 2014 1615563 $ 790546637 $0 $ 790546637 $489 2013 1599658 $ 758105087 $0 $ 758105087 $474 2012 1572378 $ 786868713 $0 $ 786868713 $500 2011 1570641 $ 836424576 $0 $ 836424576 $533

Fiduciary2015 3065 $ 5251247 $ 1713 2014 2726 $ 5196483 $ 1906 2013 2555 $ 4827565 $ 1889 2012 2202 $ 4944222 $ 2245 2011 2250 $ 4582858 $ 2037




KUDOS

39


Taxa

tion

0

100

200

300

400

500

600

700

800

20152014201320122011


Mill

ions

of D

olla

rs

$3835 $4922 $6522 $7175 $6686

0

1000

2000

3000

4000

5000

6000

7000

8000

20152014201320122011


Mill

ions

of D

olla

rs

$45406 $48756 $55285 $56539 $63522



Year Tax Withheld

Estimated Payments

Cash With Returns


Collections

Individual Tax 2

2015 $50629 $13317 $7487 $71433 $843 $7827 $63522 2014 $46996 $10668 $6878 $64542 $45 $7957 $56539 2013 $44593 $11686 $6668 $62948 $34 $7629 $55285 2012 $42017 $ 9006 $5696 $56719 $45 $7918 $48756 2011 $40434 $ 7845 $5571 $53850 $35 $8410 $45406

Corporate Tax 2015 $00 $6760 $1102 $ 7862 $00 $1176 $ 6686 2014 $00 $7271 $ 959 $ 8230 $00 $1055 $ 7175 2013 $00 $6400 $1082 $ 7482 $00 $ 960 $ 6522 2012 $00 $5168 $ 1066 $ 6235 $00 $1312 $ 4922 2011 $00 $4130 $1077 $ 5207 $00 $1372 $ 3835


40


Taxa

tion

0

5

10

15

20

25

30

Spirits

Beer

Wine

20152014201320122011

Mill

ions

of D

olla

rs









41


Taxa

tion

0

50

100

150

200

250

20152014201320122011

Mill

ions

of P

acka

ges

2044 2077 1989 1931 1839


Packages






2015 $11788004 $25497022 $124280298 $161565324 2014 $11693193 $25487357 $123595398 $160775948 2013 $12098292 $26086660 $127283176 $165468128 2012 $12304812 $27573656 $132928226 $172806694 2011 $12506780 $26739550 $130629639 $169875969






Collections


2015 $17518636 $ (14657) $17947156 $35451135 2014 $16748256 $ (7423) $16923144 $33663977 2013 $15665950 $ (72826) $15965112 $31558236 2012 $15137489 $ (21848) $15476237 $30591878 2011 $14538437 $ (127394) $14754830 $29165873

42


Taxa

tion










43


Taxa

tion

0

50

100

150

200

250

300

Other

Oil amp Gas

20152014201320122011

Mill

ions

of D

olla

rs


Oil amp GasOther1

137691

1630120

1361116

235299

284780




KUDOS

44


Taxa

tion


2014 2015







45

Fisc

al Y

ear C

olle

ctio

ns

452015

Fiscal Year 2015

Collections






Gaming 50


Income Tax 50




Severance 51




46

Fisc

al Y

ear C

olle

ctio

ns

46



Collected






Severance $ 245087355 $ 292685322 25 194





47

Fisc

al Y

ear C

olle

ctio

ns

47



Collected




Local Taxes3




48

Fisc

al Y

ear C

olle

ctio

ns

48

0

2000

4000

6000

8000

10000

12000

20152014201320122011


Mill

ions

of D

olla

rs

$87513 $93972 $102949 $108427 $118335Revenue

Collections

0

300

600

900

1200

1500

2015 2014 2013 2012 2011


Mill

ions

of D

olla

rs




49

Fisc

al Y

ear C

olle

ctio

ns

49





Total All Funds $ 14239395587 $ 13266730041






50

Taxe

s an

d Fe

es a

t a G

lanc

e

50



















51

Taxe

s an

d Fe

es a

t a G

lanc

e

51







Metallic Minerals2









52

Taxe

s an

d Fe

es a

t a G

lanc

e

52
















53

Taxe

s an

d Fe

es a

t a G

lanc

e

53









KUDOS


54

Taxe

s an

d Fe

es a

t a G

lanc

e

54











55


App

endi

x

552015








56


56

App

endi

x


LicenseFee1

Ownership Tax2



License Fee1

Ownership Tax2




ndash D

MV

page

s 56

ndash59

57


57

App

endi

x



GVW Truck Trailer



58


58

App

endi

x



Recreational Truck


Special UseTruck

Trailer Totals


59


59

App

endi

x





60


60

App

endi

x


ndash T

axat

ion

pgs

60ndash

63






61


61

App

endi

x





62


62

App

endi

x





63


63

App

endi

x



















Totals3




64




January 2014


October 2013







December 2013


November 2013


February 2014


September 2014










Taxation



Appendix






Gaming

Pari-mutuel Racing

Income Tax


Sales Tax Glossary


Severance





Tax Credits




Refunds Issued





















Gaming Enforcement



Racing Enforcement











Taxation Division

Hearings


29

Enfo

rcem

ent D

ivis

ion














Total $ 9542769 $ 14155854




Total $ 13268876 $ 22225750





Total $ 9023352 $ 42017798





Total $ 3014839 $ 23995775



30

Enfo

rcem

ent D

ivis

ion






6302015

Licenses Issued 2





31

Enfo

rcem

ent D

ivis

ion




Pari-Mutuel Sales 1

















32


Taxa

tion

2015




Tax Credits36




Refunds Issued38











33


Taxa

tion










34


Taxa

tion




RetailerUse Tax

Total PercentChange

2015 $ 2561913 $123175 $132685 $ 2817773 782014 $ 2371992 $116268 $125209 $ 2613469 812013 $ 2187244 $110166 $119321 $ 2416731 502012 $ 2096351 $102689 $103292 $ 2302332 592011 $ 1977434 $ 95083 $101365 $ 2173882 66

0

500

1000

1500

2000

2500

3000

20152014201320122011


Mill

ions

of D

olla

rs

$19774 $23720$21872 $25619$20964

0

50

100

150

200

250

300

20152014201320122011


Mill

ions

of D

olla

rs

$1964 $2415$2295 $2559$2060

35


Taxa

tion



2015 2093640 17989 10144 14654 2136427 2014 1995282 15621 9508 14716 2035127 2013 1954765 13557 8508 13848 1990678 2012 1914627 11972 7765 13637 1948001 2011 1809571 11473 6480 11748 1839272

Nontaxable2015 630132 29734 225356 34384 919606 2014 633067 31022 219747 33642 917478 2013 631678 31706 212296 35267 910947 2012 654624 32433 207052 37320 931429 2011 631432 34370 193825 30737 890364

Amended2015 73880 1247 233 2994 78354 2014 69913 1099 495 2889 74396 2013 77543 1062 1395 2796 82796 2012 88759 933 4348 3343 97383 2011 71876 976 5333 2531 80716

Totals2015 2797652 48970 235733 52032 3134387 2014 2698262 47742 229750 51247 3027001 2013 2663986 46325 222199 51911 2984421 2012 2658010 45338 219165 54300 2976813 2011 2512879 46819 205638 45016 2810352

0

500

1000

1500

2000

2500Taxable

Nontaxable

Amended

20152014201320122011

Num

ber o

f Ret

urns

(in

thou

sand

s)



28101839

89081

29771948

93197

29841991

91183

30272035

91774

31342136

92078

36


Taxa

tion




TOTAL $ 299524527 149342 $ 280601707 157818




37


Taxa

tion









38


Taxa

tion


YearNumber

of Refunds

Income Tax Refunds


Total Refunds3

Average Refund Per


2015 1663610 $ 777410432 $0 $ 777410432 $467 2014 1615563 $ 790546637 $0 $ 790546637 $489 2013 1599658 $ 758105087 $0 $ 758105087 $474 2012 1572378 $ 786868713 $0 $ 786868713 $500 2011 1570641 $ 836424576 $0 $ 836424576 $533

Fiduciary2015 3065 $ 5251247 $ 1713 2014 2726 $ 5196483 $ 1906 2013 2555 $ 4827565 $ 1889 2012 2202 $ 4944222 $ 2245 2011 2250 $ 4582858 $ 2037




KUDOS

39


Taxa

tion

0

100

200

300

400

500

600

700

800

20152014201320122011


Mill

ions

of D

olla

rs

$3835 $4922 $6522 $7175 $6686

0

1000

2000

3000

4000

5000

6000

7000

8000

20152014201320122011


Mill

ions

of D

olla

rs

$45406 $48756 $55285 $56539 $63522



Year Tax Withheld

Estimated Payments

Cash With Returns


Collections

Individual Tax 2

2015 $50629 $13317 $7487 $71433 $843 $7827 $63522 2014 $46996 $10668 $6878 $64542 $45 $7957 $56539 2013 $44593 $11686 $6668 $62948 $34 $7629 $55285 2012 $42017 $ 9006 $5696 $56719 $45 $7918 $48756 2011 $40434 $ 7845 $5571 $53850 $35 $8410 $45406

Corporate Tax 2015 $00 $6760 $1102 $ 7862 $00 $1176 $ 6686 2014 $00 $7271 $ 959 $ 8230 $00 $1055 $ 7175 2013 $00 $6400 $1082 $ 7482 $00 $ 960 $ 6522 2012 $00 $5168 $ 1066 $ 6235 $00 $1312 $ 4922 2011 $00 $4130 $1077 $ 5207 $00 $1372 $ 3835


40


Taxa

tion

0

5

10

15

20

25

30

Spirits

Beer

Wine

20152014201320122011

Mill

ions

of D

olla

rs









41


Taxa

tion

0

50

100

150

200

250

20152014201320122011

Mill

ions

of P

acka

ges

2044 2077 1989 1931 1839


Packages






2015 $11788004 $25497022 $124280298 $161565324 2014 $11693193 $25487357 $123595398 $160775948 2013 $12098292 $26086660 $127283176 $165468128 2012 $12304812 $27573656 $132928226 $172806694 2011 $12506780 $26739550 $130629639 $169875969






Collections


2015 $17518636 $ (14657) $17947156 $35451135 2014 $16748256 $ (7423) $16923144 $33663977 2013 $15665950 $ (72826) $15965112 $31558236 2012 $15137489 $ (21848) $15476237 $30591878 2011 $14538437 $ (127394) $14754830 $29165873

42


Taxa

tion










43


Taxa

tion

0

50

100

150

200

250

300

Other

Oil amp Gas

20152014201320122011

Mill

ions

of D

olla

rs


Oil amp GasOther1

137691

1630120

1361116

235299

284780




KUDOS

44


Taxa

tion


2014 2015







45

Fisc

al Y

ear C

olle

ctio

ns

452015

Fiscal Year 2015

Collections






Gaming 50


Income Tax 50




Severance 51




46

Fisc

al Y

ear C

olle

ctio

ns

46



Collected






Severance $ 245087355 $ 292685322 25 194





47

Fisc

al Y

ear C

olle

ctio

ns

47



Collected




Local Taxes3




48

Fisc

al Y

ear C

olle

ctio

ns

48

0

2000

4000

6000

8000

10000

12000

20152014201320122011


Mill

ions

of D

olla

rs

$87513 $93972 $102949 $108427 $118335Revenue

Collections

0

300

600

900

1200

1500

2015 2014 2013 2012 2011


Mill

ions

of D

olla

rs




49

Fisc

al Y

ear C

olle

ctio

ns

49





Total All Funds $ 14239395587 $ 13266730041






50

Taxe

s an

d Fe

es a

t a G

lanc

e

50



















51

Taxe

s an

d Fe

es a

t a G

lanc

e

51







Metallic Minerals2









52

Taxe

s an

d Fe

es a

t a G

lanc

e

52
















53

Taxe

s an

d Fe

es a

t a G

lanc

e

53









KUDOS


54

Taxe

s an

d Fe

es a

t a G

lanc

e

54











55


App

endi

x

552015








56


56

App

endi

x


LicenseFee1

Ownership Tax2



License Fee1

Ownership Tax2




ndash D

MV

page

s 56

ndash59

57


57

App

endi

x



GVW Truck Trailer



58


58

App

endi

x



Recreational Truck


Special UseTruck

Trailer Totals


59


59

App

endi

x





60


60

App

endi

x


ndash T

axat

ion

pgs

60ndash

63






61


61

App

endi

x





62


62

App

endi

x





63


63

App

endi

x



















Totals3




64




January 2014


October 2013







December 2013


November 2013


February 2014


September 2014










Taxation



Appendix






Gaming

Pari-mutuel Racing

Income Tax


Sales Tax Glossary


Severance





Tax Credits




Refunds Issued





















Gaming Enforcement



Racing Enforcement











Taxation Division

Hearings


30

Enfo

rcem

ent D

ivis

ion






6302015

Licenses Issued 2





31

Enfo

rcem

ent D

ivis

ion




Pari-Mutuel Sales 1

















32


Taxa

tion

2015




Tax Credits36




Refunds Issued38











33


Taxa

tion










34


Taxa

tion




RetailerUse Tax

Total PercentChange

2015 $ 2561913 $123175 $132685 $ 2817773 782014 $ 2371992 $116268 $125209 $ 2613469 812013 $ 2187244 $110166 $119321 $ 2416731 502012 $ 2096351 $102689 $103292 $ 2302332 592011 $ 1977434 $ 95083 $101365 $ 2173882 66

0

500

1000

1500

2000

2500

3000

20152014201320122011


Mill

ions

of D

olla

rs

$19774 $23720$21872 $25619$20964

0

50

100

150

200

250

300

20152014201320122011


Mill

ions

of D

olla

rs

$1964 $2415$2295 $2559$2060

35


Taxa

tion



2015 2093640 17989 10144 14654 2136427 2014 1995282 15621 9508 14716 2035127 2013 1954765 13557 8508 13848 1990678 2012 1914627 11972 7765 13637 1948001 2011 1809571 11473 6480 11748 1839272

Nontaxable2015 630132 29734 225356 34384 919606 2014 633067 31022 219747 33642 917478 2013 631678 31706 212296 35267 910947 2012 654624 32433 207052 37320 931429 2011 631432 34370 193825 30737 890364

Amended2015 73880 1247 233 2994 78354 2014 69913 1099 495 2889 74396 2013 77543 1062 1395 2796 82796 2012 88759 933 4348 3343 97383 2011 71876 976 5333 2531 80716

Totals2015 2797652 48970 235733 52032 3134387 2014 2698262 47742 229750 51247 3027001 2013 2663986 46325 222199 51911 2984421 2012 2658010 45338 219165 54300 2976813 2011 2512879 46819 205638 45016 2810352

0

500

1000

1500

2000

2500Taxable

Nontaxable

Amended

20152014201320122011

Num

ber o

f Ret

urns

(in

thou

sand

s)



28101839

89081

29771948

93197

29841991

91183

30272035

91774

31342136

92078

36


Taxa

tion




TOTAL $ 299524527 149342 $ 280601707 157818




37


Taxa

tion









38


Taxa

tion


YearNumber

of Refunds

Income Tax Refunds


Total Refunds3

Average Refund Per


2015 1663610 $ 777410432 $0 $ 777410432 $467 2014 1615563 $ 790546637 $0 $ 790546637 $489 2013 1599658 $ 758105087 $0 $ 758105087 $474 2012 1572378 $ 786868713 $0 $ 786868713 $500 2011 1570641 $ 836424576 $0 $ 836424576 $533

Fiduciary2015 3065 $ 5251247 $ 1713 2014 2726 $ 5196483 $ 1906 2013 2555 $ 4827565 $ 1889 2012 2202 $ 4944222 $ 2245 2011 2250 $ 4582858 $ 2037




KUDOS

39


Taxa

tion

0

100

200

300

400

500

600

700

800

20152014201320122011


Mill

ions

of D

olla

rs

$3835 $4922 $6522 $7175 $6686

0

1000

2000

3000

4000

5000

6000

7000

8000

20152014201320122011


Mill

ions

of D

olla

rs

$45406 $48756 $55285 $56539 $63522



Year Tax Withheld

Estimated Payments

Cash With Returns


Collections

Individual Tax 2

2015 $50629 $13317 $7487 $71433 $843 $7827 $63522 2014 $46996 $10668 $6878 $64542 $45 $7957 $56539 2013 $44593 $11686 $6668 $62948 $34 $7629 $55285 2012 $42017 $ 9006 $5696 $56719 $45 $7918 $48756 2011 $40434 $ 7845 $5571 $53850 $35 $8410 $45406

Corporate Tax 2015 $00 $6760 $1102 $ 7862 $00 $1176 $ 6686 2014 $00 $7271 $ 959 $ 8230 $00 $1055 $ 7175 2013 $00 $6400 $1082 $ 7482 $00 $ 960 $ 6522 2012 $00 $5168 $ 1066 $ 6235 $00 $1312 $ 4922 2011 $00 $4130 $1077 $ 5207 $00 $1372 $ 3835


40


Taxa

tion

0

5

10

15

20

25

30

Spirits

Beer

Wine

20152014201320122011

Mill

ions

of D

olla

rs









41


Taxa

tion

0

50

100

150

200

250

20152014201320122011

Mill

ions

of P

acka

ges

2044 2077 1989 1931 1839


Packages






2015 $11788004 $25497022 $124280298 $161565324 2014 $11693193 $25487357 $123595398 $160775948 2013 $12098292 $26086660 $127283176 $165468128 2012 $12304812 $27573656 $132928226 $172806694 2011 $12506780 $26739550 $130629639 $169875969






Collections


2015 $17518636 $ (14657) $17947156 $35451135 2014 $16748256 $ (7423) $16923144 $33663977 2013 $15665950 $ (72826) $15965112 $31558236 2012 $15137489 $ (21848) $15476237 $30591878 2011 $14538437 $ (127394) $14754830 $29165873

42


Taxa

tion










43


Taxa

tion

0

50

100

150

200

250

300

Other

Oil amp Gas

20152014201320122011

Mill

ions

of D

olla

rs


Oil amp GasOther1

137691

1630120

1361116

235299

284780




KUDOS

44


Taxa

tion


2014 2015







45

Fisc

al Y

ear C

olle

ctio

ns

452015

Fiscal Year 2015

Collections






Gaming 50


Income Tax 50




Severance 51




46

Fisc

al Y

ear C

olle

ctio

ns

46



Collected






Severance $ 245087355 $ 292685322 25 194





47

Fisc

al Y

ear C

olle

ctio

ns

47



Collected




Local Taxes3




48

Fisc

al Y

ear C

olle

ctio

ns

48

0

2000

4000

6000

8000

10000

12000

20152014201320122011


Mill

ions

of D

olla

rs

$87513 $93972 $102949 $108427 $118335Revenue

Collections

0

300

600

900

1200

1500

2015 2014 2013 2012 2011


Mill

ions

of D

olla

rs




49

Fisc

al Y

ear C

olle

ctio

ns

49





Total All Funds $ 14239395587 $ 13266730041






50

Taxe

s an

d Fe

es a

t a G

lanc

e

50



















51

Taxe

s an

d Fe

es a

t a G

lanc

e

51







Metallic Minerals2









52

Taxe

s an

d Fe

es a

t a G

lanc

e

52
















53

Taxe

s an

d Fe

es a

t a G

lanc

e

53









KUDOS


54

Taxe

s an

d Fe

es a

t a G

lanc

e

54











55


App

endi

x

552015








56


56

App

endi

x


LicenseFee1

Ownership Tax2



License Fee1

Ownership Tax2




ndash D

MV

page

s 56

ndash59

57


57

App

endi

x



GVW Truck Trailer



58


58

App

endi

x



Recreational Truck


Special UseTruck

Trailer Totals


59


59

App

endi

x





60


60

App

endi

x


ndash T

axat

ion

pgs

60ndash

63






61


61

App

endi

x





62


62

App

endi

x





63


63

App

endi

x



















Totals3




64




January 2014


October 2013







December 2013


November 2013


February 2014


September 2014










Taxation



Appendix






Gaming

Pari-mutuel Racing

Income Tax


Sales Tax Glossary


Severance





Tax Credits




Refunds Issued





















Gaming Enforcement



Racing Enforcement











Taxation Division

Hearings


31

Enfo

rcem

ent D

ivis

ion




Pari-Mutuel Sales 1

















32


Taxa

tion

2015




Tax Credits36




Refunds Issued38











33


Taxa

tion










34


Taxa

tion




RetailerUse Tax

Total PercentChange

2015 $ 2561913 $123175 $132685 $ 2817773 782014 $ 2371992 $116268 $125209 $ 2613469 812013 $ 2187244 $110166 $119321 $ 2416731 502012 $ 2096351 $102689 $103292 $ 2302332 592011 $ 1977434 $ 95083 $101365 $ 2173882 66

0

500

1000

1500

2000

2500

3000

20152014201320122011


Mill

ions

of D

olla

rs

$19774 $23720$21872 $25619$20964

0

50

100

150

200

250

300

20152014201320122011


Mill

ions

of D

olla

rs

$1964 $2415$2295 $2559$2060

35


Taxa

tion



2015 2093640 17989 10144 14654 2136427 2014 1995282 15621 9508 14716 2035127 2013 1954765 13557 8508 13848 1990678 2012 1914627 11972 7765 13637 1948001 2011 1809571 11473 6480 11748 1839272

Nontaxable2015 630132 29734 225356 34384 919606 2014 633067 31022 219747 33642 917478 2013 631678 31706 212296 35267 910947 2012 654624 32433 207052 37320 931429 2011 631432 34370 193825 30737 890364

Amended2015 73880 1247 233 2994 78354 2014 69913 1099 495 2889 74396 2013 77543 1062 1395 2796 82796 2012 88759 933 4348 3343 97383 2011 71876 976 5333 2531 80716

Totals2015 2797652 48970 235733 52032 3134387 2014 2698262 47742 229750 51247 3027001 2013 2663986 46325 222199 51911 2984421 2012 2658010 45338 219165 54300 2976813 2011 2512879 46819 205638 45016 2810352

0

500

1000

1500

2000

2500Taxable

Nontaxable

Amended

20152014201320122011

Num

ber o

f Ret

urns

(in

thou

sand

s)



28101839

89081

29771948

93197

29841991

91183

30272035

91774

31342136

92078

36


Taxa

tion




TOTAL $ 299524527 149342 $ 280601707 157818




37


Taxa

tion









38


Taxa

tion


YearNumber

of Refunds

Income Tax Refunds


Total Refunds3

Average Refund Per


2015 1663610 $ 777410432 $0 $ 777410432 $467 2014 1615563 $ 790546637 $0 $ 790546637 $489 2013 1599658 $ 758105087 $0 $ 758105087 $474 2012 1572378 $ 786868713 $0 $ 786868713 $500 2011 1570641 $ 836424576 $0 $ 836424576 $533

Fiduciary2015 3065 $ 5251247 $ 1713 2014 2726 $ 5196483 $ 1906 2013 2555 $ 4827565 $ 1889 2012 2202 $ 4944222 $ 2245 2011 2250 $ 4582858 $ 2037




KUDOS

39


Taxa

tion

0

100

200

300

400

500

600

700

800

20152014201320122011


Mill

ions

of D

olla

rs

$3835 $4922 $6522 $7175 $6686

0

1000

2000

3000

4000

5000

6000

7000

8000

20152014201320122011


Mill

ions

of D

olla

rs

$45406 $48756 $55285 $56539 $63522



Year Tax Withheld

Estimated Payments

Cash With Returns


Collections

Individual Tax 2

2015 $50629 $13317 $7487 $71433 $843 $7827 $63522 2014 $46996 $10668 $6878 $64542 $45 $7957 $56539 2013 $44593 $11686 $6668 $62948 $34 $7629 $55285 2012 $42017 $ 9006 $5696 $56719 $45 $7918 $48756 2011 $40434 $ 7845 $5571 $53850 $35 $8410 $45406

Corporate Tax 2015 $00 $6760 $1102 $ 7862 $00 $1176 $ 6686 2014 $00 $7271 $ 959 $ 8230 $00 $1055 $ 7175 2013 $00 $6400 $1082 $ 7482 $00 $ 960 $ 6522 2012 $00 $5168 $ 1066 $ 6235 $00 $1312 $ 4922 2011 $00 $4130 $1077 $ 5207 $00 $1372 $ 3835


40


Taxa

tion

0

5

10

15

20

25

30

Spirits

Beer

Wine

20152014201320122011

Mill

ions

of D

olla

rs









41


Taxa

tion

0

50

100

150

200

250

20152014201320122011

Mill

ions

of P

acka

ges

2044 2077 1989 1931 1839


Packages






2015 $11788004 $25497022 $124280298 $161565324 2014 $11693193 $25487357 $123595398 $160775948 2013 $12098292 $26086660 $127283176 $165468128 2012 $12304812 $27573656 $132928226 $172806694 2011 $12506780 $26739550 $130629639 $169875969






Collections


2015 $17518636 $ (14657) $17947156 $35451135 2014 $16748256 $ (7423) $16923144 $33663977 2013 $15665950 $ (72826) $15965112 $31558236 2012 $15137489 $ (21848) $15476237 $30591878 2011 $14538437 $ (127394) $14754830 $29165873

42


Taxa

tion










43


Taxa

tion

0

50

100

150

200

250

300

Other

Oil amp Gas

20152014201320122011

Mill

ions

of D

olla

rs


Oil amp GasOther1

137691

1630120

1361116

235299

284780




KUDOS

44


Taxa

tion


2014 2015







45

Fisc

al Y

ear C

olle

ctio

ns

452015

Fiscal Year 2015

Collections






Gaming 50


Income Tax 50




Severance 51




46

Fisc

al Y

ear C

olle

ctio

ns

46



Collected






Severance $ 245087355 $ 292685322 25 194





47

Fisc

al Y

ear C

olle

ctio

ns

47



Collected




Local Taxes3




48

Fisc

al Y

ear C

olle

ctio

ns

48

0

2000

4000

6000

8000

10000

12000

20152014201320122011


Mill

ions

of D

olla

rs

$87513 $93972 $102949 $108427 $118335Revenue

Collections

0

300

600

900

1200

1500

2015 2014 2013 2012 2011


Mill

ions

of D

olla

rs




49

Fisc

al Y

ear C

olle

ctio

ns

49





Total All Funds $ 14239395587 $ 13266730041






50

Taxe

s an

d Fe

es a

t a G

lanc

e

50



















51

Taxe

s an

d Fe

es a

t a G

lanc

e

51







Metallic Minerals2









52

Taxe

s an

d Fe

es a

t a G

lanc

e

52
















53

Taxe

s an

d Fe

es a

t a G

lanc

e

53









KUDOS


54

Taxe

s an

d Fe

es a

t a G

lanc

e

54











55


App

endi

x

552015








56


56

App

endi

x


LicenseFee1

Ownership Tax2



License Fee1

Ownership Tax2




ndash D

MV

page

s 56

ndash59

57


57

App

endi

x



GVW Truck Trailer



58


58

App

endi

x



Recreational Truck


Special UseTruck

Trailer Totals


59


59

App

endi

x





60


60

App

endi

x


ndash T

axat

ion

pgs

60ndash

63






61


61

App

endi

x





62


62

App

endi

x





63


63

App

endi

x



















Totals3




64




January 2014


October 2013







December 2013


November 2013


February 2014


September 2014










Taxation



Appendix






Gaming

Pari-mutuel Racing

Income Tax


Sales Tax Glossary


Severance





Tax Credits




Refunds Issued





















Gaming Enforcement



Racing Enforcement











Taxation Division

Hearings

32


Taxa

tion

2015




Tax Credits36




Refunds Issued38











33


Taxa

tion










34


Taxa

tion




RetailerUse Tax

Total PercentChange

2015 $ 2561913 $123175 $132685 $ 2817773 782014 $ 2371992 $116268 $125209 $ 2613469 812013 $ 2187244 $110166 $119321 $ 2416731 502012 $ 2096351 $102689 $103292 $ 2302332 592011 $ 1977434 $ 95083 $101365 $ 2173882 66

0

500

1000

1500

2000

2500

3000

20152014201320122011


Mill

ions

of D

olla

rs

$19774 $23720$21872 $25619$20964

0

50

100

150

200

250

300

20152014201320122011


Mill

ions

of D

olla

rs

$1964 $2415$2295 $2559$2060

35


Taxa

tion



2015 2093640 17989 10144 14654 2136427 2014 1995282 15621 9508 14716 2035127 2013 1954765 13557 8508 13848 1990678 2012 1914627 11972 7765 13637 1948001 2011 1809571 11473 6480 11748 1839272

Nontaxable2015 630132 29734 225356 34384 919606 2014 633067 31022 219747 33642 917478 2013 631678 31706 212296 35267 910947 2012 654624 32433 207052 37320 931429 2011 631432 34370 193825 30737 890364

Amended2015 73880 1247 233 2994 78354 2014 69913 1099 495 2889 74396 2013 77543 1062 1395 2796 82796 2012 88759 933 4348 3343 97383 2011 71876 976 5333 2531 80716

Totals2015 2797652 48970 235733 52032 3134387 2014 2698262 47742 229750 51247 3027001 2013 2663986 46325 222199 51911 2984421 2012 2658010 45338 219165 54300 2976813 2011 2512879 46819 205638 45016 2810352

0

500

1000

1500

2000

2500Taxable

Nontaxable

Amended

20152014201320122011

Num

ber o

f Ret

urns

(in

thou

sand

s)



28101839

89081

29771948

93197

29841991

91183

30272035

91774

31342136

92078

36


Taxa

tion




TOTAL $ 299524527 149342 $ 280601707 157818




37


Taxa

tion









38


Taxa

tion


YearNumber

of Refunds

Income Tax Refunds


Total Refunds3

Average Refund Per


2015 1663610 $ 777410432 $0 $ 777410432 $467 2014 1615563 $ 790546637 $0 $ 790546637 $489 2013 1599658 $ 758105087 $0 $ 758105087 $474 2012 1572378 $ 786868713 $0 $ 786868713 $500 2011 1570641 $ 836424576 $0 $ 836424576 $533

Fiduciary2015 3065 $ 5251247 $ 1713 2014 2726 $ 5196483 $ 1906 2013 2555 $ 4827565 $ 1889 2012 2202 $ 4944222 $ 2245 2011 2250 $ 4582858 $ 2037




KUDOS

39


Taxa

tion

0

100

200

300

400

500

600

700

800

20152014201320122011


Mill

ions

of D

olla

rs

$3835 $4922 $6522 $7175 $6686

0

1000

2000

3000

4000

5000

6000

7000

8000

20152014201320122011


Mill

ions

of D

olla

rs

$45406 $48756 $55285 $56539 $63522



Year Tax Withheld

Estimated Payments

Cash With Returns


Collections

Individual Tax 2

2015 $50629 $13317 $7487 $71433 $843 $7827 $63522 2014 $46996 $10668 $6878 $64542 $45 $7957 $56539 2013 $44593 $11686 $6668 $62948 $34 $7629 $55285 2012 $42017 $ 9006 $5696 $56719 $45 $7918 $48756 2011 $40434 $ 7845 $5571 $53850 $35 $8410 $45406

Corporate Tax 2015 $00 $6760 $1102 $ 7862 $00 $1176 $ 6686 2014 $00 $7271 $ 959 $ 8230 $00 $1055 $ 7175 2013 $00 $6400 $1082 $ 7482 $00 $ 960 $ 6522 2012 $00 $5168 $ 1066 $ 6235 $00 $1312 $ 4922 2011 $00 $4130 $1077 $ 5207 $00 $1372 $ 3835


40


Taxa

tion

0

5

10

15

20

25

30

Spirits

Beer

Wine

20152014201320122011

Mill

ions

of D

olla

rs









41


Taxa

tion

0

50

100

150

200

250

20152014201320122011

Mill

ions

of P

acka

ges

2044 2077 1989 1931 1839


Packages






2015 $11788004 $25497022 $124280298 $161565324 2014 $11693193 $25487357 $123595398 $160775948 2013 $12098292 $26086660 $127283176 $165468128 2012 $12304812 $27573656 $132928226 $172806694 2011 $12506780 $26739550 $130629639 $169875969






Collections


2015 $17518636 $ (14657) $17947156 $35451135 2014 $16748256 $ (7423) $16923144 $33663977 2013 $15665950 $ (72826) $15965112 $31558236 2012 $15137489 $ (21848) $15476237 $30591878 2011 $14538437 $ (127394) $14754830 $29165873

42


Taxa

tion










43


Taxa

tion

0

50

100

150

200

250

300

Other

Oil amp Gas

20152014201320122011

Mill

ions

of D

olla

rs


Oil amp GasOther1

137691

1630120

1361116

235299

284780




KUDOS

44


Taxa

tion


2014 2015







45

Fisc

al Y

ear C

olle

ctio

ns

452015

Fiscal Year 2015

Collections






Gaming 50


Income Tax 50




Severance 51




46

Fisc

al Y

ear C

olle

ctio

ns

46



Collected






Severance $ 245087355 $ 292685322 25 194





47

Fisc

al Y

ear C

olle

ctio

ns

47



Collected




Local Taxes3




48

Fisc

al Y

ear C

olle

ctio

ns

48

0

2000

4000

6000

8000

10000

12000

20152014201320122011


Mill

ions

of D

olla

rs

$87513 $93972 $102949 $108427 $118335Revenue

Collections

0

300

600

900

1200

1500

2015 2014 2013 2012 2011


Mill

ions

of D

olla

rs




49

Fisc

al Y

ear C

olle

ctio

ns

49





Total All Funds $ 14239395587 $ 13266730041






50

Taxe

s an

d Fe

es a

t a G

lanc

e

50



















51

Taxe

s an

d Fe

es a

t a G

lanc

e

51







Metallic Minerals2









52

Taxe

s an

d Fe

es a

t a G

lanc

e

52
















53

Taxe

s an

d Fe

es a

t a G

lanc

e

53









KUDOS


54

Taxe

s an

d Fe

es a

t a G

lanc

e

54











55


App

endi

x

552015








56


56

App

endi

x


LicenseFee1

Ownership Tax2



License Fee1

Ownership Tax2




ndash D

MV

page

s 56

ndash59

57


57

App

endi

x



GVW Truck Trailer



58


58

App

endi

x



Recreational Truck


Special UseTruck

Trailer Totals


59


59

App

endi

x





60


60

App

endi

x


ndash T

axat

ion

pgs

60ndash

63






61


61

App

endi

x





62


62

App

endi

x





63


63

App

endi

x



















Totals3




64




January 2014


October 2013







December 2013


November 2013


February 2014


September 2014










Taxation



Appendix






Gaming

Pari-mutuel Racing

Income Tax


Sales Tax Glossary


Severance





Tax Credits




Refunds Issued





















Gaming Enforcement



Racing Enforcement











Taxation Division

Hearings

33


Taxa

tion










34


Taxa

tion




RetailerUse Tax

Total PercentChange

2015 $ 2561913 $123175 $132685 $ 2817773 782014 $ 2371992 $116268 $125209 $ 2613469 812013 $ 2187244 $110166 $119321 $ 2416731 502012 $ 2096351 $102689 $103292 $ 2302332 592011 $ 1977434 $ 95083 $101365 $ 2173882 66

0

500

1000

1500

2000

2500

3000

20152014201320122011


Mill

ions

of D

olla

rs

$19774 $23720$21872 $25619$20964

0

50

100

150

200

250

300

20152014201320122011


Mill

ions

of D

olla

rs

$1964 $2415$2295 $2559$2060

35


Taxa

tion



2015 2093640 17989 10144 14654 2136427 2014 1995282 15621 9508 14716 2035127 2013 1954765 13557 8508 13848 1990678 2012 1914627 11972 7765 13637 1948001 2011 1809571 11473 6480 11748 1839272

Nontaxable2015 630132 29734 225356 34384 919606 2014 633067 31022 219747 33642 917478 2013 631678 31706 212296 35267 910947 2012 654624 32433 207052 37320 931429 2011 631432 34370 193825 30737 890364

Amended2015 73880 1247 233 2994 78354 2014 69913 1099 495 2889 74396 2013 77543 1062 1395 2796 82796 2012 88759 933 4348 3343 97383 2011 71876 976 5333 2531 80716

Totals2015 2797652 48970 235733 52032 3134387 2014 2698262 47742 229750 51247 3027001 2013 2663986 46325 222199 51911 2984421 2012 2658010 45338 219165 54300 2976813 2011 2512879 46819 205638 45016 2810352

0

500

1000

1500

2000

2500Taxable

Nontaxable

Amended

20152014201320122011

Num

ber o

f Ret

urns

(in

thou

sand

s)



28101839

89081

29771948

93197

29841991

91183

30272035

91774

31342136

92078

36


Taxa

tion




TOTAL $ 299524527 149342 $ 280601707 157818




37


Taxa

tion









38


Taxa

tion


YearNumber

of Refunds

Income Tax Refunds


Total Refunds3

Average Refund Per


2015 1663610 $ 777410432 $0 $ 777410432 $467 2014 1615563 $ 790546637 $0 $ 790546637 $489 2013 1599658 $ 758105087 $0 $ 758105087 $474 2012 1572378 $ 786868713 $0 $ 786868713 $500 2011 1570641 $ 836424576 $0 $ 836424576 $533

Fiduciary2015 3065 $ 5251247 $ 1713 2014 2726 $ 5196483 $ 1906 2013 2555 $ 4827565 $ 1889 2012 2202 $ 4944222 $ 2245 2011 2250 $ 4582858 $ 2037




KUDOS

39


Taxa

tion

0

100

200

300

400

500

600

700

800

20152014201320122011


Mill

ions

of D

olla

rs

$3835 $4922 $6522 $7175 $6686

0

1000

2000

3000

4000

5000

6000

7000

8000

20152014201320122011


Mill

ions

of D

olla

rs

$45406 $48756 $55285 $56539 $63522



Year Tax Withheld

Estimated Payments

Cash With Returns


Collections

Individual Tax 2

2015 $50629 $13317 $7487 $71433 $843 $7827 $63522 2014 $46996 $10668 $6878 $64542 $45 $7957 $56539 2013 $44593 $11686 $6668 $62948 $34 $7629 $55285 2012 $42017 $ 9006 $5696 $56719 $45 $7918 $48756 2011 $40434 $ 7845 $5571 $53850 $35 $8410 $45406

Corporate Tax 2015 $00 $6760 $1102 $ 7862 $00 $1176 $ 6686 2014 $00 $7271 $ 959 $ 8230 $00 $1055 $ 7175 2013 $00 $6400 $1082 $ 7482 $00 $ 960 $ 6522 2012 $00 $5168 $ 1066 $ 6235 $00 $1312 $ 4922 2011 $00 $4130 $1077 $ 5207 $00 $1372 $ 3835


40


Taxa

tion

0

5

10

15

20

25

30

Spirits

Beer

Wine

20152014201320122011

Mill

ions

of D

olla

rs









41


Taxa

tion

0

50

100

150

200

250

20152014201320122011

Mill

ions

of P

acka

ges

2044 2077 1989 1931 1839


Packages






2015 $11788004 $25497022 $124280298 $161565324 2014 $11693193 $25487357 $123595398 $160775948 2013 $12098292 $26086660 $127283176 $165468128 2012 $12304812 $27573656 $132928226 $172806694 2011 $12506780 $26739550 $130629639 $169875969






Collections


2015 $17518636 $ (14657) $17947156 $35451135 2014 $16748256 $ (7423) $16923144 $33663977 2013 $15665950 $ (72826) $15965112 $31558236 2012 $15137489 $ (21848) $15476237 $30591878 2011 $14538437 $ (127394) $14754830 $29165873

42


Taxa

tion










43


Taxa

tion

0

50

100

150

200

250

300

Other

Oil amp Gas

20152014201320122011

Mill

ions

of D

olla

rs


Oil amp GasOther1

137691

1630120

1361116

235299

284780




KUDOS

44


Taxa

tion


2014 2015







45

Fisc

al Y

ear C

olle

ctio

ns

452015

Fiscal Year 2015

Collections






Gaming 50


Income Tax 50




Severance 51




46

Fisc

al Y

ear C

olle

ctio

ns

46



Collected






Severance $ 245087355 $ 292685322 25 194





47

Fisc

al Y

ear C

olle

ctio

ns

47



Collected




Local Taxes3




48

Fisc

al Y

ear C

olle

ctio

ns

48

0

2000

4000

6000

8000

10000

12000

20152014201320122011


Mill

ions

of D

olla

rs

$87513 $93972 $102949 $108427 $118335Revenue

Collections

0

300

600

900

1200

1500

2015 2014 2013 2012 2011


Mill

ions

of D

olla

rs




49

Fisc

al Y

ear C

olle

ctio

ns

49





Total All Funds $ 14239395587 $ 13266730041






50

Taxe

s an

d Fe

es a

t a G

lanc

e

50



















51

Taxe

s an

d Fe

es a

t a G

lanc

e

51







Metallic Minerals2









52

Taxe

s an

d Fe

es a

t a G

lanc

e

52
















53

Taxe

s an

d Fe

es a

t a G

lanc

e

53









KUDOS


54

Taxe

s an

d Fe

es a

t a G

lanc

e

54











55


App

endi

x

552015








56


56

App

endi

x


LicenseFee1

Ownership Tax2



License Fee1

Ownership Tax2




ndash D

MV

page

s 56

ndash59

57


57

App

endi

x



GVW Truck Trailer



58


58

App

endi

x



Recreational Truck


Special UseTruck

Trailer Totals


59


59

App

endi

x





60


60

App

endi

x


ndash T

axat

ion

pgs

60ndash

63






61


61

App

endi

x





62


62

App

endi

x





63


63

App

endi

x



















Totals3




64




January 2014


October 2013







December 2013


November 2013


February 2014


September 2014










Taxation



Appendix






Gaming

Pari-mutuel Racing

Income Tax


Sales Tax Glossary


Severance





Tax Credits




Refunds Issued





















Gaming Enforcement



Racing Enforcement











Taxation Division

Hearings

34


Taxa

tion




RetailerUse Tax

Total PercentChange

2015 $ 2561913 $123175 $132685 $ 2817773 782014 $ 2371992 $116268 $125209 $ 2613469 812013 $ 2187244 $110166 $119321 $ 2416731 502012 $ 2096351 $102689 $103292 $ 2302332 592011 $ 1977434 $ 95083 $101365 $ 2173882 66

0

500

1000

1500

2000

2500

3000

20152014201320122011


Mill

ions

of D

olla

rs

$19774 $23720$21872 $25619$20964

0

50

100

150

200

250

300

20152014201320122011


Mill

ions

of D

olla

rs

$1964 $2415$2295 $2559$2060

35


Taxa

tion



2015 2093640 17989 10144 14654 2136427 2014 1995282 15621 9508 14716 2035127 2013 1954765 13557 8508 13848 1990678 2012 1914627 11972 7765 13637 1948001 2011 1809571 11473 6480 11748 1839272

Nontaxable2015 630132 29734 225356 34384 919606 2014 633067 31022 219747 33642 917478 2013 631678 31706 212296 35267 910947 2012 654624 32433 207052 37320 931429 2011 631432 34370 193825 30737 890364

Amended2015 73880 1247 233 2994 78354 2014 69913 1099 495 2889 74396 2013 77543 1062 1395 2796 82796 2012 88759 933 4348 3343 97383 2011 71876 976 5333 2531 80716

Totals2015 2797652 48970 235733 52032 3134387 2014 2698262 47742 229750 51247 3027001 2013 2663986 46325 222199 51911 2984421 2012 2658010 45338 219165 54300 2976813 2011 2512879 46819 205638 45016 2810352

0

500

1000

1500

2000

2500Taxable

Nontaxable

Amended

20152014201320122011

Num

ber o

f Ret

urns

(in

thou

sand

s)



28101839

89081

29771948

93197

29841991

91183

30272035

91774

31342136

92078

36


Taxa

tion




TOTAL $ 299524527 149342 $ 280601707 157818




37


Taxa

tion









38


Taxa

tion


YearNumber

of Refunds

Income Tax Refunds


Total Refunds3

Average Refund Per


2015 1663610 $ 777410432 $0 $ 777410432 $467 2014 1615563 $ 790546637 $0 $ 790546637 $489 2013 1599658 $ 758105087 $0 $ 758105087 $474 2012 1572378 $ 786868713 $0 $ 786868713 $500 2011 1570641 $ 836424576 $0 $ 836424576 $533

Fiduciary2015 3065 $ 5251247 $ 1713 2014 2726 $ 5196483 $ 1906 2013 2555 $ 4827565 $ 1889 2012 2202 $ 4944222 $ 2245 2011 2250 $ 4582858 $ 2037




KUDOS

39


Taxa

tion

0

100

200

300

400

500

600

700

800

20152014201320122011


Mill

ions

of D

olla

rs

$3835 $4922 $6522 $7175 $6686

0

1000

2000

3000

4000

5000

6000

7000

8000

20152014201320122011


Mill

ions

of D

olla

rs

$45406 $48756 $55285 $56539 $63522



Year Tax Withheld

Estimated Payments

Cash With Returns


Collections

Individual Tax 2

2015 $50629 $13317 $7487 $71433 $843 $7827 $63522 2014 $46996 $10668 $6878 $64542 $45 $7957 $56539 2013 $44593 $11686 $6668 $62948 $34 $7629 $55285 2012 $42017 $ 9006 $5696 $56719 $45 $7918 $48756 2011 $40434 $ 7845 $5571 $53850 $35 $8410 $45406

Corporate Tax 2015 $00 $6760 $1102 $ 7862 $00 $1176 $ 6686 2014 $00 $7271 $ 959 $ 8230 $00 $1055 $ 7175 2013 $00 $6400 $1082 $ 7482 $00 $ 960 $ 6522 2012 $00 $5168 $ 1066 $ 6235 $00 $1312 $ 4922 2011 $00 $4130 $1077 $ 5207 $00 $1372 $ 3835


40


Taxa

tion

0

5

10

15

20

25

30

Spirits

Beer

Wine

20152014201320122011

Mill

ions

of D

olla

rs









41


Taxa

tion

0

50

100

150

200

250

20152014201320122011

Mill

ions

of P

acka

ges

2044 2077 1989 1931 1839


Packages






2015 $11788004 $25497022 $124280298 $161565324 2014 $11693193 $25487357 $123595398 $160775948 2013 $12098292 $26086660 $127283176 $165468128 2012 $12304812 $27573656 $132928226 $172806694 2011 $12506780 $26739550 $130629639 $169875969






Collections


2015 $17518636 $ (14657) $17947156 $35451135 2014 $16748256 $ (7423) $16923144 $33663977 2013 $15665950 $ (72826) $15965112 $31558236 2012 $15137489 $ (21848) $15476237 $30591878 2011 $14538437 $ (127394) $14754830 $29165873

42


Taxa

tion










43


Taxa

tion

0

50

100

150

200

250

300

Other

Oil amp Gas

20152014201320122011

Mill

ions

of D

olla

rs


Oil amp GasOther1

137691

1630120

1361116

235299

284780




KUDOS

44


Taxa

tion


2014 2015







45

Fisc

al Y

ear C

olle

ctio

ns

452015

Fiscal Year 2015

Collections






Gaming 50


Income Tax 50




Severance 51




46

Fisc

al Y

ear C

olle

ctio

ns

46



Collected






Severance $ 245087355 $ 292685322 25 194





47

Fisc

al Y

ear C

olle

ctio

ns

47



Collected




Local Taxes3




48

Fisc

al Y

ear C

olle

ctio

ns

48

0

2000

4000

6000

8000

10000

12000

20152014201320122011


Mill

ions

of D

olla

rs

$87513 $93972 $102949 $108427 $118335Revenue

Collections

0

300

600

900

1200

1500

2015 2014 2013 2012 2011


Mill

ions

of D

olla

rs




49

Fisc

al Y

ear C

olle

ctio

ns

49





Total All Funds $ 14239395587 $ 13266730041






50

Taxe

s an

d Fe

es a

t a G

lanc

e

50



















51

Taxe

s an

d Fe

es a

t a G

lanc

e

51







Metallic Minerals2









52

Taxe

s an

d Fe

es a

t a G

lanc

e

52
















53

Taxe

s an

d Fe

es a

t a G

lanc

e

53









KUDOS


54

Taxe

s an

d Fe

es a

t a G

lanc

e

54











55


App

endi

x

552015








56


56

App

endi

x


LicenseFee1

Ownership Tax2



License Fee1

Ownership Tax2




ndash D

MV

page

s 56

ndash59

57


57

App

endi

x



GVW Truck Trailer



58


58

App

endi

x



Recreational Truck


Special UseTruck

Trailer Totals


59


59

App

endi

x





60


60

App

endi

x


ndash T

axat

ion

pgs

60ndash

63






61


61

App

endi

x





62


62

App

endi

x





63


63

App

endi

x



















Totals3




64




January 2014


October 2013







December 2013


November 2013


February 2014


September 2014










Taxation



Appendix






Gaming

Pari-mutuel Racing

Income Tax


Sales Tax Glossary


Severance





Tax Credits




Refunds Issued





















Gaming Enforcement



Racing Enforcement











Taxation Division

Hearings

35


Taxa

tion



2015 2093640 17989 10144 14654 2136427 2014 1995282 15621 9508 14716 2035127 2013 1954765 13557 8508 13848 1990678 2012 1914627 11972 7765 13637 1948001 2011 1809571 11473 6480 11748 1839272

Nontaxable2015 630132 29734 225356 34384 919606 2014 633067 31022 219747 33642 917478 2013 631678 31706 212296 35267 910947 2012 654624 32433 207052 37320 931429 2011 631432 34370 193825 30737 890364

Amended2015 73880 1247 233 2994 78354 2014 69913 1099 495 2889 74396 2013 77543 1062 1395 2796 82796 2012 88759 933 4348 3343 97383 2011 71876 976 5333 2531 80716

Totals2015 2797652 48970 235733 52032 3134387 2014 2698262 47742 229750 51247 3027001 2013 2663986 46325 222199 51911 2984421 2012 2658010 45338 219165 54300 2976813 2011 2512879 46819 205638 45016 2810352

0

500

1000

1500

2000

2500Taxable

Nontaxable

Amended

20152014201320122011

Num

ber o

f Ret

urns

(in

thou

sand

s)



28101839

89081

29771948

93197

29841991

91183

30272035

91774

31342136

92078

36


Taxa

tion




TOTAL $ 299524527 149342 $ 280601707 157818




37


Taxa

tion









38


Taxa

tion


YearNumber

of Refunds

Income Tax Refunds


Total Refunds3

Average Refund Per


2015 1663610 $ 777410432 $0 $ 777410432 $467 2014 1615563 $ 790546637 $0 $ 790546637 $489 2013 1599658 $ 758105087 $0 $ 758105087 $474 2012 1572378 $ 786868713 $0 $ 786868713 $500 2011 1570641 $ 836424576 $0 $ 836424576 $533

Fiduciary2015 3065 $ 5251247 $ 1713 2014 2726 $ 5196483 $ 1906 2013 2555 $ 4827565 $ 1889 2012 2202 $ 4944222 $ 2245 2011 2250 $ 4582858 $ 2037




KUDOS

39


Taxa

tion

0

100

200

300

400

500

600

700

800

20152014201320122011


Mill

ions

of D

olla

rs

$3835 $4922 $6522 $7175 $6686

0

1000

2000

3000

4000

5000

6000

7000

8000

20152014201320122011


Mill

ions

of D

olla

rs

$45406 $48756 $55285 $56539 $63522



Year Tax Withheld

Estimated Payments

Cash With Returns


Collections

Individual Tax 2

2015 $50629 $13317 $7487 $71433 $843 $7827 $63522 2014 $46996 $10668 $6878 $64542 $45 $7957 $56539 2013 $44593 $11686 $6668 $62948 $34 $7629 $55285 2012 $42017 $ 9006 $5696 $56719 $45 $7918 $48756 2011 $40434 $ 7845 $5571 $53850 $35 $8410 $45406

Corporate Tax 2015 $00 $6760 $1102 $ 7862 $00 $1176 $ 6686 2014 $00 $7271 $ 959 $ 8230 $00 $1055 $ 7175 2013 $00 $6400 $1082 $ 7482 $00 $ 960 $ 6522 2012 $00 $5168 $ 1066 $ 6235 $00 $1312 $ 4922 2011 $00 $4130 $1077 $ 5207 $00 $1372 $ 3835


40


Taxa

tion

0

5

10

15

20

25

30

Spirits

Beer

Wine

20152014201320122011

Mill

ions

of D

olla

rs









41


Taxa

tion

0

50

100

150

200

250

20152014201320122011

Mill

ions

of P

acka

ges

2044 2077 1989 1931 1839


Packages






2015 $11788004 $25497022 $124280298 $161565324 2014 $11693193 $25487357 $123595398 $160775948 2013 $12098292 $26086660 $127283176 $165468128 2012 $12304812 $27573656 $132928226 $172806694 2011 $12506780 $26739550 $130629639 $169875969






Collections


2015 $17518636 $ (14657) $17947156 $35451135 2014 $16748256 $ (7423) $16923144 $33663977 2013 $15665950 $ (72826) $15965112 $31558236 2012 $15137489 $ (21848) $15476237 $30591878 2011 $14538437 $ (127394) $14754830 $29165873

42


Taxa

tion










43


Taxa

tion

0

50

100

150

200

250

300

Other

Oil amp Gas

20152014201320122011

Mill

ions

of D

olla

rs


Oil amp GasOther1

137691

1630120

1361116

235299

284780




KUDOS

44


Taxa

tion


2014 2015







45

Fisc

al Y

ear C

olle

ctio

ns

452015

Fiscal Year 2015

Collections






Gaming 50


Income Tax 50




Severance 51




46

Fisc

al Y

ear C

olle

ctio

ns

46



Collected






Severance $ 245087355 $ 292685322 25 194





47

Fisc

al Y

ear C

olle

ctio

ns

47



Collected




Local Taxes3




48

Fisc

al Y

ear C

olle

ctio

ns

48

0

2000

4000

6000

8000

10000

12000

20152014201320122011


Mill

ions

of D

olla

rs

$87513 $93972 $102949 $108427 $118335Revenue

Collections

0

300

600

900

1200

1500

2015 2014 2013 2012 2011


Mill

ions

of D

olla

rs




49

Fisc

al Y

ear C

olle

ctio

ns

49





Total All Funds $ 14239395587 $ 13266730041






50

Taxe

s an

d Fe

es a

t a G

lanc

e

50



















51

Taxe

s an

d Fe

es a

t a G

lanc

e

51







Metallic Minerals2









52

Taxe

s an

d Fe

es a

t a G

lanc

e

52
















53

Taxe

s an

d Fe

es a

t a G

lanc

e

53









KUDOS


54

Taxe

s an

d Fe

es a

t a G

lanc

e

54











55


App

endi

x

552015








56


56

App

endi

x


LicenseFee1

Ownership Tax2



License Fee1

Ownership Tax2




ndash D

MV

page

s 56

ndash59

57


57

App

endi

x



GVW Truck Trailer



58


58

App

endi

x



Recreational Truck


Special UseTruck

Trailer Totals


59


59

App

endi

x





60


60

App

endi

x


ndash T

axat

ion

pgs

60ndash

63






61


61

App

endi

x





62


62

App

endi

x





63


63

App

endi

x



















Totals3




64




January 2014


October 2013







December 2013


November 2013


February 2014


September 2014










Taxation



Appendix






Gaming

Pari-mutuel Racing

Income Tax


Sales Tax Glossary


Severance





Tax Credits




Refunds Issued





















Gaming Enforcement



Racing Enforcement











Taxation Division

Hearings

36


Taxa

tion




TOTAL $ 299524527 149342 $ 280601707 157818




37


Taxa

tion









38


Taxa

tion


YearNumber

of Refunds

Income Tax Refunds


Total Refunds3

Average Refund Per


2015 1663610 $ 777410432 $0 $ 777410432 $467 2014 1615563 $ 790546637 $0 $ 790546637 $489 2013 1599658 $ 758105087 $0 $ 758105087 $474 2012 1572378 $ 786868713 $0 $ 786868713 $500 2011 1570641 $ 836424576 $0 $ 836424576 $533

Fiduciary2015 3065 $ 5251247 $ 1713 2014 2726 $ 5196483 $ 1906 2013 2555 $ 4827565 $ 1889 2012 2202 $ 4944222 $ 2245 2011 2250 $ 4582858 $ 2037




KUDOS

39


Taxa

tion

0

100

200

300

400

500

600

700

800

20152014201320122011


Mill

ions

of D

olla

rs

$3835 $4922 $6522 $7175 $6686

0

1000

2000

3000

4000

5000

6000

7000

8000

20152014201320122011


Mill

ions

of D

olla

rs

$45406 $48756 $55285 $56539 $63522



Year Tax Withheld

Estimated Payments

Cash With Returns


Collections

Individual Tax 2

2015 $50629 $13317 $7487 $71433 $843 $7827 $63522 2014 $46996 $10668 $6878 $64542 $45 $7957 $56539 2013 $44593 $11686 $6668 $62948 $34 $7629 $55285 2012 $42017 $ 9006 $5696 $56719 $45 $7918 $48756 2011 $40434 $ 7845 $5571 $53850 $35 $8410 $45406

Corporate Tax 2015 $00 $6760 $1102 $ 7862 $00 $1176 $ 6686 2014 $00 $7271 $ 959 $ 8230 $00 $1055 $ 7175 2013 $00 $6400 $1082 $ 7482 $00 $ 960 $ 6522 2012 $00 $5168 $ 1066 $ 6235 $00 $1312 $ 4922 2011 $00 $4130 $1077 $ 5207 $00 $1372 $ 3835


40


Taxa

tion

0

5

10

15

20

25

30

Spirits

Beer

Wine

20152014201320122011

Mill

ions

of D

olla

rs









41


Taxa

tion

0

50

100

150

200

250

20152014201320122011

Mill

ions

of P

acka

ges

2044 2077 1989 1931 1839


Packages






2015 $11788004 $25497022 $124280298 $161565324 2014 $11693193 $25487357 $123595398 $160775948 2013 $12098292 $26086660 $127283176 $165468128 2012 $12304812 $27573656 $132928226 $172806694 2011 $12506780 $26739550 $130629639 $169875969






Collections


2015 $17518636 $ (14657) $17947156 $35451135 2014 $16748256 $ (7423) $16923144 $33663977 2013 $15665950 $ (72826) $15965112 $31558236 2012 $15137489 $ (21848) $15476237 $30591878 2011 $14538437 $ (127394) $14754830 $29165873

42


Taxa

tion










43


Taxa

tion

0

50

100

150

200

250

300

Other

Oil amp Gas

20152014201320122011

Mill

ions

of D

olla

rs


Oil amp GasOther1

137691

1630120

1361116

235299

284780




KUDOS

44


Taxa

tion


2014 2015







45

Fisc

al Y

ear C

olle

ctio

ns

452015

Fiscal Year 2015

Collections






Gaming 50


Income Tax 50




Severance 51




46

Fisc

al Y

ear C

olle

ctio

ns

46



Collected






Severance $ 245087355 $ 292685322 25 194





47

Fisc

al Y

ear C

olle

ctio

ns

47



Collected




Local Taxes3




48

Fisc

al Y

ear C

olle

ctio

ns

48

0

2000

4000

6000

8000

10000

12000

20152014201320122011


Mill

ions

of D

olla

rs

$87513 $93972 $102949 $108427 $118335Revenue

Collections

0

300

600

900

1200

1500

2015 2014 2013 2012 2011


Mill

ions

of D

olla

rs




49

Fisc

al Y

ear C

olle

ctio

ns

49





Total All Funds $ 14239395587 $ 13266730041






50

Taxe

s an

d Fe

es a

t a G

lanc

e

50



















51

Taxe

s an

d Fe

es a

t a G

lanc

e

51







Metallic Minerals2









52

Taxe

s an

d Fe

es a

t a G

lanc

e

52
















53

Taxe

s an

d Fe

es a

t a G

lanc

e

53









KUDOS


54

Taxe

s an

d Fe

es a

t a G

lanc

e

54











55


App

endi

x

552015








56


56

App

endi

x


LicenseFee1

Ownership Tax2



License Fee1

Ownership Tax2




ndash D

MV

page

s 56

ndash59

57


57

App

endi

x



GVW Truck Trailer



58


58

App

endi

x



Recreational Truck


Special UseTruck

Trailer Totals


59


59

App

endi

x





60


60

App

endi

x


ndash T

axat

ion

pgs

60ndash

63






61


61

App

endi

x





62


62

App

endi

x





63


63

App

endi

x



















Totals3




64




January 2014


October 2013







December 2013


November 2013


February 2014


September 2014










Taxation



Appendix






Gaming

Pari-mutuel Racing

Income Tax


Sales Tax Glossary


Severance





Tax Credits




Refunds Issued





















Gaming Enforcement



Racing Enforcement











Taxation Division

Hearings

37


Taxa

tion









38


Taxa

tion


YearNumber

of Refunds

Income Tax Refunds


Total Refunds3

Average Refund Per


2015 1663610 $ 777410432 $0 $ 777410432 $467 2014 1615563 $ 790546637 $0 $ 790546637 $489 2013 1599658 $ 758105087 $0 $ 758105087 $474 2012 1572378 $ 786868713 $0 $ 786868713 $500 2011 1570641 $ 836424576 $0 $ 836424576 $533

Fiduciary2015 3065 $ 5251247 $ 1713 2014 2726 $ 5196483 $ 1906 2013 2555 $ 4827565 $ 1889 2012 2202 $ 4944222 $ 2245 2011 2250 $ 4582858 $ 2037




KUDOS

39


Taxa

tion

0

100

200

300

400

500

600

700

800

20152014201320122011


Mill

ions

of D

olla

rs

$3835 $4922 $6522 $7175 $6686

0

1000

2000

3000

4000

5000

6000

7000

8000

20152014201320122011


Mill

ions

of D

olla

rs

$45406 $48756 $55285 $56539 $63522



Year Tax Withheld

Estimated Payments

Cash With Returns


Collections

Individual Tax 2

2015 $50629 $13317 $7487 $71433 $843 $7827 $63522 2014 $46996 $10668 $6878 $64542 $45 $7957 $56539 2013 $44593 $11686 $6668 $62948 $34 $7629 $55285 2012 $42017 $ 9006 $5696 $56719 $45 $7918 $48756 2011 $40434 $ 7845 $5571 $53850 $35 $8410 $45406

Corporate Tax 2015 $00 $6760 $1102 $ 7862 $00 $1176 $ 6686 2014 $00 $7271 $ 959 $ 8230 $00 $1055 $ 7175 2013 $00 $6400 $1082 $ 7482 $00 $ 960 $ 6522 2012 $00 $5168 $ 1066 $ 6235 $00 $1312 $ 4922 2011 $00 $4130 $1077 $ 5207 $00 $1372 $ 3835


40


Taxa

tion

0

5

10

15

20

25

30

Spirits

Beer

Wine

20152014201320122011

Mill

ions

of D

olla

rs









41


Taxa

tion

0

50

100

150

200

250

20152014201320122011

Mill

ions

of P

acka

ges

2044 2077 1989 1931 1839


Packages






2015 $11788004 $25497022 $124280298 $161565324 2014 $11693193 $25487357 $123595398 $160775948 2013 $12098292 $26086660 $127283176 $165468128 2012 $12304812 $27573656 $132928226 $172806694 2011 $12506780 $26739550 $130629639 $169875969






Collections


2015 $17518636 $ (14657) $17947156 $35451135 2014 $16748256 $ (7423) $16923144 $33663977 2013 $15665950 $ (72826) $15965112 $31558236 2012 $15137489 $ (21848) $15476237 $30591878 2011 $14538437 $ (127394) $14754830 $29165873

42


Taxa

tion










43


Taxa

tion

0

50

100

150

200

250

300

Other

Oil amp Gas

20152014201320122011

Mill

ions

of D

olla

rs


Oil amp GasOther1

137691

1630120

1361116

235299

284780




KUDOS

44


Taxa

tion


2014 2015







45

Fisc

al Y

ear C

olle

ctio

ns

452015

Fiscal Year 2015

Collections






Gaming 50


Income Tax 50




Severance 51




46

Fisc

al Y

ear C

olle

ctio

ns

46



Collected






Severance $ 245087355 $ 292685322 25 194





47

Fisc

al Y

ear C

olle

ctio

ns

47



Collected




Local Taxes3




48

Fisc

al Y

ear C

olle

ctio

ns

48

0

2000

4000

6000

8000

10000

12000

20152014201320122011


Mill

ions

of D

olla

rs

$87513 $93972 $102949 $108427 $118335Revenue

Collections

0

300

600

900

1200

1500

2015 2014 2013 2012 2011


Mill

ions

of D

olla

rs




49

Fisc

al Y

ear C

olle

ctio

ns

49





Total All Funds $ 14239395587 $ 13266730041






50

Taxe

s an

d Fe

es a

t a G

lanc

e

50



















51

Taxe

s an

d Fe

es a

t a G

lanc

e

51







Metallic Minerals2









52

Taxe

s an

d Fe

es a

t a G

lanc

e

52
















53

Taxe

s an

d Fe

es a

t a G

lanc

e

53









KUDOS


54

Taxe

s an

d Fe

es a

t a G

lanc

e

54











55


App

endi

x

552015








56


56

App

endi

x


LicenseFee1

Ownership Tax2



License Fee1

Ownership Tax2




ndash D

MV

page

s 56

ndash59

57


57

App

endi

x



GVW Truck Trailer



58


58

App

endi

x



Recreational Truck


Special UseTruck

Trailer Totals


59


59

App

endi

x





60


60

App

endi

x


ndash T

axat

ion

pgs

60ndash

63






61


61

App

endi

x





62


62

App

endi

x





63


63

App

endi

x



















Totals3




64




January 2014


October 2013







December 2013


November 2013


February 2014


September 2014










Taxation



Appendix






Gaming

Pari-mutuel Racing

Income Tax


Sales Tax Glossary


Severance





Tax Credits




Refunds Issued





















Gaming Enforcement



Racing Enforcement











Taxation Division

Hearings

38


Taxa

tion


YearNumber

of Refunds

Income Tax Refunds


Total Refunds3

Average Refund Per


2015 1663610 $ 777410432 $0 $ 777410432 $467 2014 1615563 $ 790546637 $0 $ 790546637 $489 2013 1599658 $ 758105087 $0 $ 758105087 $474 2012 1572378 $ 786868713 $0 $ 786868713 $500 2011 1570641 $ 836424576 $0 $ 836424576 $533

Fiduciary2015 3065 $ 5251247 $ 1713 2014 2726 $ 5196483 $ 1906 2013 2555 $ 4827565 $ 1889 2012 2202 $ 4944222 $ 2245 2011 2250 $ 4582858 $ 2037




KUDOS

39


Taxa

tion

0

100

200

300

400

500

600

700

800

20152014201320122011


Mill

ions

of D

olla

rs

$3835 $4922 $6522 $7175 $6686

0

1000

2000

3000

4000

5000

6000

7000

8000

20152014201320122011


Mill

ions

of D

olla

rs

$45406 $48756 $55285 $56539 $63522



Year Tax Withheld

Estimated Payments

Cash With Returns


Collections

Individual Tax 2

2015 $50629 $13317 $7487 $71433 $843 $7827 $63522 2014 $46996 $10668 $6878 $64542 $45 $7957 $56539 2013 $44593 $11686 $6668 $62948 $34 $7629 $55285 2012 $42017 $ 9006 $5696 $56719 $45 $7918 $48756 2011 $40434 $ 7845 $5571 $53850 $35 $8410 $45406

Corporate Tax 2015 $00 $6760 $1102 $ 7862 $00 $1176 $ 6686 2014 $00 $7271 $ 959 $ 8230 $00 $1055 $ 7175 2013 $00 $6400 $1082 $ 7482 $00 $ 960 $ 6522 2012 $00 $5168 $ 1066 $ 6235 $00 $1312 $ 4922 2011 $00 $4130 $1077 $ 5207 $00 $1372 $ 3835


40


Taxa

tion

0

5

10

15

20

25

30

Spirits

Beer

Wine

20152014201320122011

Mill

ions

of D

olla

rs









41


Taxa

tion

0

50

100

150

200

250

20152014201320122011

Mill

ions

of P

acka

ges

2044 2077 1989 1931 1839


Packages






2015 $11788004 $25497022 $124280298 $161565324 2014 $11693193 $25487357 $123595398 $160775948 2013 $12098292 $26086660 $127283176 $165468128 2012 $12304812 $27573656 $132928226 $172806694 2011 $12506780 $26739550 $130629639 $169875969






Collections


2015 $17518636 $ (14657) $17947156 $35451135 2014 $16748256 $ (7423) $16923144 $33663977 2013 $15665950 $ (72826) $15965112 $31558236 2012 $15137489 $ (21848) $15476237 $30591878 2011 $14538437 $ (127394) $14754830 $29165873

42


Taxa

tion










43


Taxa

tion

0

50

100

150

200

250

300

Other

Oil amp Gas

20152014201320122011

Mill

ions

of D

olla

rs


Oil amp GasOther1

137691

1630120

1361116

235299

284780




KUDOS

44


Taxa

tion


2014 2015







45

Fisc

al Y

ear C

olle

ctio

ns

452015

Fiscal Year 2015

Collections






Gaming 50


Income Tax 50




Severance 51




46

Fisc

al Y

ear C

olle

ctio

ns

46



Collected






Severance $ 245087355 $ 292685322 25 194





47

Fisc

al Y

ear C

olle

ctio

ns

47



Collected




Local Taxes3




48

Fisc

al Y

ear C

olle

ctio

ns

48

0

2000

4000

6000

8000

10000

12000

20152014201320122011


Mill

ions

of D

olla

rs

$87513 $93972 $102949 $108427 $118335Revenue

Collections

0

300

600

900

1200

1500

2015 2014 2013 2012 2011


Mill

ions

of D

olla

rs




49

Fisc

al Y

ear C

olle

ctio

ns

49





Total All Funds $ 14239395587 $ 13266730041






50

Taxe

s an

d Fe

es a

t a G

lanc

e

50



















51

Taxe

s an

d Fe

es a

t a G

lanc

e

51







Metallic Minerals2









52

Taxe

s an

d Fe

es a

t a G

lanc

e

52
















53

Taxe

s an

d Fe

es a

t a G

lanc

e

53









KUDOS


54

Taxe

s an

d Fe

es a

t a G

lanc

e

54











55


App

endi

x

552015








56


56

App

endi

x


LicenseFee1

Ownership Tax2



License Fee1

Ownership Tax2




ndash D

MV

page

s 56

ndash59

57


57

App

endi

x



GVW Truck Trailer



58


58

App

endi

x



Recreational Truck


Special UseTruck

Trailer Totals


59


59

App

endi

x





60


60

App

endi

x


ndash T

axat

ion

pgs

60ndash

63






61


61

App

endi

x





62


62

App

endi

x





63


63

App

endi

x



















Totals3




64




January 2014


October 2013







December 2013


November 2013


February 2014


September 2014










Taxation



Appendix






Gaming

Pari-mutuel Racing

Income Tax


Sales Tax Glossary


Severance





Tax Credits




Refunds Issued





















Gaming Enforcement



Racing Enforcement











Taxation Division

Hearings

39


Taxa

tion

0

100

200

300

400

500

600

700

800

20152014201320122011


Mill

ions

of D

olla

rs

$3835 $4922 $6522 $7175 $6686

0

1000

2000

3000

4000

5000

6000

7000

8000

20152014201320122011


Mill

ions

of D

olla

rs

$45406 $48756 $55285 $56539 $63522



Year Tax Withheld

Estimated Payments

Cash With Returns


Collections

Individual Tax 2

2015 $50629 $13317 $7487 $71433 $843 $7827 $63522 2014 $46996 $10668 $6878 $64542 $45 $7957 $56539 2013 $44593 $11686 $6668 $62948 $34 $7629 $55285 2012 $42017 $ 9006 $5696 $56719 $45 $7918 $48756 2011 $40434 $ 7845 $5571 $53850 $35 $8410 $45406

Corporate Tax 2015 $00 $6760 $1102 $ 7862 $00 $1176 $ 6686 2014 $00 $7271 $ 959 $ 8230 $00 $1055 $ 7175 2013 $00 $6400 $1082 $ 7482 $00 $ 960 $ 6522 2012 $00 $5168 $ 1066 $ 6235 $00 $1312 $ 4922 2011 $00 $4130 $1077 $ 5207 $00 $1372 $ 3835


40


Taxa

tion

0

5

10

15

20

25

30

Spirits

Beer

Wine

20152014201320122011

Mill

ions

of D

olla

rs









41


Taxa

tion

0

50

100

150

200

250

20152014201320122011

Mill

ions

of P

acka

ges

2044 2077 1989 1931 1839


Packages






2015 $11788004 $25497022 $124280298 $161565324 2014 $11693193 $25487357 $123595398 $160775948 2013 $12098292 $26086660 $127283176 $165468128 2012 $12304812 $27573656 $132928226 $172806694 2011 $12506780 $26739550 $130629639 $169875969






Collections


2015 $17518636 $ (14657) $17947156 $35451135 2014 $16748256 $ (7423) $16923144 $33663977 2013 $15665950 $ (72826) $15965112 $31558236 2012 $15137489 $ (21848) $15476237 $30591878 2011 $14538437 $ (127394) $14754830 $29165873

42


Taxa

tion










43


Taxa

tion

0

50

100

150

200

250

300

Other

Oil amp Gas

20152014201320122011

Mill

ions

of D

olla

rs


Oil amp GasOther1

137691

1630120

1361116

235299

284780




KUDOS

44


Taxa

tion


2014 2015







45

Fisc

al Y

ear C

olle

ctio

ns

452015

Fiscal Year 2015

Collections






Gaming 50


Income Tax 50




Severance 51




46

Fisc

al Y

ear C

olle

ctio

ns

46



Collected






Severance $ 245087355 $ 292685322 25 194





47

Fisc

al Y

ear C

olle

ctio

ns

47



Collected




Local Taxes3




48

Fisc

al Y

ear C

olle

ctio

ns

48

0

2000

4000

6000

8000

10000

12000

20152014201320122011


Mill

ions

of D

olla

rs

$87513 $93972 $102949 $108427 $118335Revenue

Collections

0

300

600

900

1200

1500

2015 2014 2013 2012 2011


Mill

ions

of D

olla

rs




49

Fisc

al Y

ear C

olle

ctio

ns

49





Total All Funds $ 14239395587 $ 13266730041






50

Taxe

s an

d Fe

es a

t a G

lanc

e

50



















51

Taxe

s an

d Fe

es a

t a G

lanc

e

51







Metallic Minerals2









52

Taxe

s an

d Fe

es a

t a G

lanc

e

52
















53

Taxe

s an

d Fe

es a

t a G

lanc

e

53









KUDOS


54

Taxe

s an

d Fe

es a

t a G

lanc

e

54











55


App

endi

x

552015








56


56

App

endi

x


LicenseFee1

Ownership Tax2



License Fee1

Ownership Tax2




ndash D

MV

page

s 56

ndash59

57


57

App

endi

x



GVW Truck Trailer



58


58

App

endi

x



Recreational Truck


Special UseTruck

Trailer Totals


59


59

App

endi

x





60


60

App

endi

x


ndash T

axat

ion

pgs

60ndash

63






61


61

App

endi

x





62


62

App

endi

x





63


63

App

endi

x



















Totals3




64




January 2014


October 2013







December 2013


November 2013


February 2014


September 2014










Taxation



Appendix






Gaming

Pari-mutuel Racing

Income Tax


Sales Tax Glossary


Severance





Tax Credits




Refunds Issued





















Gaming Enforcement



Racing Enforcement











Taxation Division

Hearings

40


Taxa

tion

0

5

10

15

20

25

30

Spirits

Beer

Wine

20152014201320122011

Mill

ions

of D

olla

rs









41


Taxa

tion

0

50

100

150

200

250

20152014201320122011

Mill

ions

of P

acka

ges

2044 2077 1989 1931 1839


Packages






2015 $11788004 $25497022 $124280298 $161565324 2014 $11693193 $25487357 $123595398 $160775948 2013 $12098292 $26086660 $127283176 $165468128 2012 $12304812 $27573656 $132928226 $172806694 2011 $12506780 $26739550 $130629639 $169875969






Collections


2015 $17518636 $ (14657) $17947156 $35451135 2014 $16748256 $ (7423) $16923144 $33663977 2013 $15665950 $ (72826) $15965112 $31558236 2012 $15137489 $ (21848) $15476237 $30591878 2011 $14538437 $ (127394) $14754830 $29165873

42


Taxa

tion










43


Taxa

tion

0

50

100

150

200

250

300

Other

Oil amp Gas

20152014201320122011

Mill

ions

of D

olla

rs


Oil amp GasOther1

137691

1630120

1361116

235299

284780




KUDOS

44


Taxa

tion


2014 2015







45

Fisc

al Y

ear C

olle

ctio

ns

452015

Fiscal Year 2015

Collections






Gaming 50


Income Tax 50




Severance 51




46

Fisc

al Y

ear C

olle

ctio

ns

46



Collected






Severance $ 245087355 $ 292685322 25 194





47

Fisc

al Y

ear C

olle

ctio

ns

47



Collected




Local Taxes3




48

Fisc

al Y

ear C

olle

ctio

ns

48

0

2000

4000

6000

8000

10000

12000

20152014201320122011


Mill

ions

of D

olla

rs

$87513 $93972 $102949 $108427 $118335Revenue

Collections

0

300

600

900

1200

1500

2015 2014 2013 2012 2011


Mill

ions

of D

olla

rs




49

Fisc

al Y

ear C

olle

ctio

ns

49





Total All Funds $ 14239395587 $ 13266730041






50

Taxe

s an

d Fe

es a

t a G

lanc

e

50



















51

Taxe

s an

d Fe

es a

t a G

lanc

e

51







Metallic Minerals2









52

Taxe

s an

d Fe

es a

t a G

lanc

e

52
















53

Taxe

s an

d Fe

es a

t a G

lanc

e

53









KUDOS


54

Taxe

s an

d Fe

es a

t a G

lanc

e

54











55


App

endi

x

552015








56


56

App

endi

x


LicenseFee1

Ownership Tax2



License Fee1

Ownership Tax2




ndash D

MV

page

s 56

ndash59

57


57

App

endi

x



GVW Truck Trailer



58


58

App

endi

x



Recreational Truck


Special UseTruck

Trailer Totals


59


59

App

endi

x





60


60

App

endi

x


ndash T

axat

ion

pgs

60ndash

63






61


61

App

endi

x





62


62

App

endi

x





63


63

App

endi

x



















Totals3




64




January 2014


October 2013







December 2013


November 2013


February 2014


September 2014










Taxation



Appendix






Gaming

Pari-mutuel Racing

Income Tax


Sales Tax Glossary


Severance





Tax Credits




Refunds Issued





















Gaming Enforcement



Racing Enforcement











Taxation Division

Hearings

41


Taxa

tion

0

50

100

150

200

250

20152014201320122011

Mill

ions

of P

acka

ges

2044 2077 1989 1931 1839


Packages






2015 $11788004 $25497022 $124280298 $161565324 2014 $11693193 $25487357 $123595398 $160775948 2013 $12098292 $26086660 $127283176 $165468128 2012 $12304812 $27573656 $132928226 $172806694 2011 $12506780 $26739550 $130629639 $169875969






Collections


2015 $17518636 $ (14657) $17947156 $35451135 2014 $16748256 $ (7423) $16923144 $33663977 2013 $15665950 $ (72826) $15965112 $31558236 2012 $15137489 $ (21848) $15476237 $30591878 2011 $14538437 $ (127394) $14754830 $29165873

42


Taxa

tion










43


Taxa

tion

0

50

100

150

200

250

300

Other

Oil amp Gas

20152014201320122011

Mill

ions

of D

olla

rs


Oil amp GasOther1

137691

1630120

1361116

235299

284780




KUDOS

44


Taxa

tion


2014 2015







45

Fisc

al Y

ear C

olle

ctio

ns

452015

Fiscal Year 2015

Collections






Gaming 50


Income Tax 50




Severance 51




46

Fisc

al Y

ear C

olle

ctio

ns

46



Collected






Severance $ 245087355 $ 292685322 25 194





47

Fisc

al Y

ear C

olle

ctio

ns

47



Collected




Local Taxes3




48

Fisc

al Y

ear C

olle

ctio

ns

48

0

2000

4000

6000

8000

10000

12000

20152014201320122011


Mill

ions

of D

olla

rs

$87513 $93972 $102949 $108427 $118335Revenue

Collections

0

300

600

900

1200

1500

2015 2014 2013 2012 2011


Mill

ions

of D

olla

rs




49

Fisc

al Y

ear C

olle

ctio

ns

49





Total All Funds $ 14239395587 $ 13266730041






50

Taxe

s an

d Fe

es a

t a G

lanc

e

50



















51

Taxe

s an

d Fe

es a

t a G

lanc

e

51







Metallic Minerals2









52

Taxe

s an

d Fe

es a

t a G

lanc

e

52
















53

Taxe

s an

d Fe

es a

t a G

lanc

e

53









KUDOS


54

Taxe

s an

d Fe

es a

t a G

lanc

e

54











55


App

endi

x

552015








56


56

App

endi

x


LicenseFee1

Ownership Tax2



License Fee1

Ownership Tax2




ndash D

MV

page

s 56

ndash59

57


57

App

endi

x



GVW Truck Trailer



58


58

App

endi

x



Recreational Truck


Special UseTruck

Trailer Totals


59


59

App

endi

x





60


60

App

endi

x


ndash T

axat

ion

pgs

60ndash

63






61


61

App

endi

x





62


62

App

endi

x





63


63

App

endi

x



















Totals3




64




January 2014


October 2013







December 2013


November 2013


February 2014


September 2014










Taxation



Appendix






Gaming

Pari-mutuel Racing

Income Tax


Sales Tax Glossary


Severance





Tax Credits




Refunds Issued





















Gaming Enforcement



Racing Enforcement











Taxation Division

Hearings

42


Taxa

tion










43


Taxa

tion

0

50

100

150

200

250

300

Other

Oil amp Gas

20152014201320122011

Mill

ions

of D

olla

rs


Oil amp GasOther1

137691

1630120

1361116

235299

284780




KUDOS

44


Taxa

tion


2014 2015







45

Fisc

al Y

ear C

olle

ctio

ns

452015

Fiscal Year 2015

Collections






Gaming 50


Income Tax 50




Severance 51




46

Fisc

al Y

ear C

olle

ctio

ns

46



Collected






Severance $ 245087355 $ 292685322 25 194





47

Fisc

al Y

ear C

olle

ctio

ns

47



Collected




Local Taxes3




48

Fisc

al Y

ear C

olle

ctio

ns

48

0

2000

4000

6000

8000

10000

12000

20152014201320122011


Mill

ions

of D

olla

rs

$87513 $93972 $102949 $108427 $118335Revenue

Collections

0

300

600

900

1200

1500

2015 2014 2013 2012 2011


Mill

ions

of D

olla

rs




49

Fisc

al Y

ear C

olle

ctio

ns

49





Total All Funds $ 14239395587 $ 13266730041






50

Taxe

s an

d Fe

es a

t a G

lanc

e

50



















51

Taxe

s an

d Fe

es a

t a G

lanc

e

51







Metallic Minerals2









52

Taxe

s an

d Fe

es a

t a G

lanc

e

52
















53

Taxe

s an

d Fe

es a

t a G

lanc

e

53









KUDOS


54

Taxe

s an

d Fe

es a

t a G

lanc

e

54











55


App

endi

x

552015








56


56

App

endi

x


LicenseFee1

Ownership Tax2



License Fee1

Ownership Tax2




ndash D

MV

page

s 56

ndash59

57


57

App

endi

x



GVW Truck Trailer



58


58

App

endi

x



Recreational Truck


Special UseTruck

Trailer Totals


59


59

App

endi

x





60


60

App

endi

x


ndash T

axat

ion

pgs

60ndash

63






61


61

App

endi

x





62


62

App

endi

x





63


63

App

endi

x



















Totals3




64




January 2014


October 2013







December 2013


November 2013


February 2014


September 2014










Taxation



Appendix






Gaming

Pari-mutuel Racing

Income Tax


Sales Tax Glossary


Severance





Tax Credits




Refunds Issued





















Gaming Enforcement



Racing Enforcement











Taxation Division

Hearings

43


Taxa

tion

0

50

100

150

200

250

300

Other

Oil amp Gas

20152014201320122011

Mill

ions

of D

olla

rs


Oil amp GasOther1

137691

1630120

1361116

235299

284780




KUDOS

44


Taxa

tion


2014 2015







45

Fisc

al Y

ear C

olle

ctio

ns

452015

Fiscal Year 2015

Collections






Gaming 50


Income Tax 50




Severance 51




46

Fisc

al Y

ear C

olle

ctio

ns

46



Collected






Severance $ 245087355 $ 292685322 25 194





47

Fisc

al Y

ear C

olle

ctio

ns

47



Collected




Local Taxes3




48

Fisc

al Y

ear C

olle

ctio

ns

48

0

2000

4000

6000

8000

10000

12000

20152014201320122011


Mill

ions

of D

olla

rs

$87513 $93972 $102949 $108427 $118335Revenue

Collections

0

300

600

900

1200

1500

2015 2014 2013 2012 2011


Mill

ions

of D

olla

rs




49

Fisc

al Y

ear C

olle

ctio

ns

49





Total All Funds $ 14239395587 $ 13266730041






50

Taxe

s an

d Fe

es a

t a G

lanc

e

50



















51

Taxe

s an

d Fe

es a

t a G

lanc

e

51







Metallic Minerals2









52

Taxe

s an

d Fe

es a

t a G

lanc

e

52
















53

Taxe

s an

d Fe

es a

t a G

lanc

e

53









KUDOS


54

Taxe

s an

d Fe

es a

t a G

lanc

e

54











55


App

endi

x

552015








56


56

App

endi

x


LicenseFee1

Ownership Tax2



License Fee1

Ownership Tax2




ndash D

MV

page

s 56

ndash59

57


57

App

endi

x



GVW Truck Trailer



58


58

App

endi

x



Recreational Truck


Special UseTruck

Trailer Totals


59


59

App

endi

x





60


60

App

endi

x


ndash T

axat

ion

pgs

60ndash

63






61


61

App

endi

x





62


62

App

endi

x





63


63

App

endi

x



















Totals3




64




January 2014


October 2013







December 2013


November 2013


February 2014


September 2014










Taxation



Appendix






Gaming

Pari-mutuel Racing

Income Tax


Sales Tax Glossary


Severance





Tax Credits




Refunds Issued





















Gaming Enforcement



Racing Enforcement











Taxation Division

Hearings

KUDOS

44


Taxa

tion


2014 2015







45

Fisc

al Y

ear C

olle

ctio

ns

452015

Fiscal Year 2015

Collections






Gaming 50


Income Tax 50




Severance 51




46

Fisc

al Y

ear C

olle

ctio

ns

46



Collected






Severance $ 245087355 $ 292685322 25 194





47

Fisc

al Y

ear C

olle

ctio

ns

47



Collected




Local Taxes3




48

Fisc

al Y

ear C

olle

ctio

ns

48

0

2000

4000

6000

8000

10000

12000

20152014201320122011


Mill

ions

of D

olla

rs

$87513 $93972 $102949 $108427 $118335Revenue

Collections

0

300

600

900

1200

1500

2015 2014 2013 2012 2011


Mill

ions

of D

olla

rs




49

Fisc

al Y

ear C

olle

ctio

ns

49





Total All Funds $ 14239395587 $ 13266730041






50

Taxe

s an

d Fe

es a

t a G

lanc

e

50



















51

Taxe

s an

d Fe

es a

t a G

lanc

e

51







Metallic Minerals2









52

Taxe

s an

d Fe

es a

t a G

lanc

e

52
















53

Taxe

s an

d Fe

es a

t a G

lanc

e

53









KUDOS


54

Taxe

s an

d Fe

es a

t a G

lanc

e

54











55


App

endi

x

552015








56


56

App

endi

x


LicenseFee1

Ownership Tax2



License Fee1

Ownership Tax2




ndash D

MV

page

s 56

ndash59

57


57

App

endi

x



GVW Truck Trailer



58


58

App

endi

x



Recreational Truck


Special UseTruck

Trailer Totals


59


59

App

endi

x





60


60

App

endi

x


ndash T

axat

ion

pgs

60ndash

63






61


61

App

endi

x





62


62

App

endi

x





63


63

App

endi

x



















Totals3




64




January 2014


October 2013







December 2013


November 2013


February 2014


September 2014










Taxation



Appendix






Gaming

Pari-mutuel Racing

Income Tax


Sales Tax Glossary


Severance





Tax Credits




Refunds Issued





















Gaming Enforcement



Racing Enforcement











Taxation Division

Hearings


45

Fisc

al Y

ear C

olle

ctio

ns

452015

Fiscal Year 2015

Collections






Gaming 50


Income Tax 50




Severance 51




46

Fisc

al Y

ear C

olle

ctio

ns

46



Collected






Severance $ 245087355 $ 292685322 25 194





47

Fisc

al Y

ear C

olle

ctio

ns

47



Collected




Local Taxes3




48

Fisc

al Y

ear C

olle

ctio

ns

48

0

2000

4000

6000

8000

10000

12000

20152014201320122011


Mill

ions

of D

olla

rs

$87513 $93972 $102949 $108427 $118335Revenue

Collections

0

300

600

900

1200

1500

2015 2014 2013 2012 2011


Mill

ions

of D

olla

rs




49

Fisc

al Y

ear C

olle

ctio

ns

49





Total All Funds $ 14239395587 $ 13266730041






50

Taxe

s an

d Fe

es a

t a G

lanc

e

50



















51

Taxe

s an

d Fe

es a

t a G

lanc

e

51







Metallic Minerals2









52

Taxe

s an

d Fe

es a

t a G

lanc

e

52
















53

Taxe

s an

d Fe

es a

t a G

lanc

e

53









KUDOS


54

Taxe

s an

d Fe

es a

t a G

lanc

e

54











55


App

endi

x

552015








56


56

App

endi

x


LicenseFee1

Ownership Tax2



License Fee1

Ownership Tax2




ndash D

MV

page

s 56

ndash59

57


57

App

endi

x



GVW Truck Trailer



58


58

App

endi

x



Recreational Truck


Special UseTruck

Trailer Totals


59


59

App

endi

x





60


60

App

endi

x


ndash T

axat

ion

pgs

60ndash

63






61


61

App

endi

x





62


62

App

endi

x





63


63

App

endi

x



















Totals3




64




January 2014


October 2013







December 2013


November 2013


February 2014


September 2014










Taxation



Appendix






Gaming

Pari-mutuel Racing

Income Tax


Sales Tax Glossary


Severance





Tax Credits




Refunds Issued





















Gaming Enforcement



Racing Enforcement











Taxation Division

Hearings


46

Fisc

al Y

ear C

olle

ctio

ns

46



Collected






Severance $ 245087355 $ 292685322 25 194





47

Fisc

al Y

ear C

olle

ctio

ns

47



Collected




Local Taxes3




48

Fisc

al Y

ear C

olle

ctio

ns

48

0

2000

4000

6000

8000

10000

12000

20152014201320122011


Mill

ions

of D

olla

rs

$87513 $93972 $102949 $108427 $118335Revenue

Collections

0

300

600

900

1200

1500

2015 2014 2013 2012 2011


Mill

ions

of D

olla

rs




49

Fisc

al Y

ear C

olle

ctio

ns

49





Total All Funds $ 14239395587 $ 13266730041






50

Taxe

s an

d Fe

es a

t a G

lanc

e

50



















51

Taxe

s an

d Fe

es a

t a G

lanc

e

51







Metallic Minerals2









52

Taxe

s an

d Fe

es a

t a G

lanc

e

52
















53

Taxe

s an

d Fe

es a

t a G

lanc

e

53









KUDOS


54

Taxe

s an

d Fe

es a

t a G

lanc

e

54











55


App

endi

x

552015








56


56

App

endi

x


LicenseFee1

Ownership Tax2



License Fee1

Ownership Tax2




ndash D

MV

page

s 56

ndash59

57


57

App

endi

x



GVW Truck Trailer



58


58

App

endi

x



Recreational Truck


Special UseTruck

Trailer Totals


59


59

App

endi

x





60


60

App

endi

x


ndash T

axat

ion

pgs

60ndash

63






61


61

App

endi

x





62


62

App

endi

x





63


63

App

endi

x



















Totals3




64




January 2014


October 2013







December 2013


November 2013


February 2014


September 2014










Taxation



Appendix






Gaming

Pari-mutuel Racing

Income Tax


Sales Tax Glossary


Severance





Tax Credits




Refunds Issued





















Gaming Enforcement



Racing Enforcement











Taxation Division

Hearings


47

Fisc

al Y

ear C

olle

ctio

ns

47



Collected




Local Taxes3




48

Fisc

al Y

ear C

olle

ctio

ns

48

0

2000

4000

6000

8000

10000

12000

20152014201320122011


Mill

ions

of D

olla

rs

$87513 $93972 $102949 $108427 $118335Revenue

Collections

0

300

600

900

1200

1500

2015 2014 2013 2012 2011


Mill

ions

of D

olla

rs




49

Fisc

al Y

ear C

olle

ctio

ns

49





Total All Funds $ 14239395587 $ 13266730041






50

Taxe

s an

d Fe

es a

t a G

lanc

e

50



















51

Taxe

s an

d Fe

es a

t a G

lanc

e

51







Metallic Minerals2









52

Taxe

s an

d Fe

es a

t a G

lanc

e

52
















53

Taxe

s an

d Fe

es a

t a G

lanc

e

53









KUDOS


54

Taxe

s an

d Fe

es a

t a G

lanc

e

54











55


App

endi

x

552015








56


56

App

endi

x


LicenseFee1

Ownership Tax2



License Fee1

Ownership Tax2




ndash D

MV

page

s 56

ndash59

57


57

App

endi

x



GVW Truck Trailer



58


58

App

endi

x



Recreational Truck


Special UseTruck

Trailer Totals


59


59

App

endi

x





60


60

App

endi

x


ndash T

axat

ion

pgs

60ndash

63






61


61

App

endi

x





62


62

App

endi

x





63


63

App

endi

x



















Totals3




64




January 2014


October 2013







December 2013


November 2013


February 2014


September 2014










Taxation



Appendix






Gaming

Pari-mutuel Racing

Income Tax


Sales Tax Glossary


Severance





Tax Credits




Refunds Issued





















Gaming Enforcement



Racing Enforcement











Taxation Division

Hearings


48

Fisc

al Y

ear C

olle

ctio

ns

48

0

2000

4000

6000

8000

10000

12000

20152014201320122011


Mill

ions

of D

olla

rs

$87513 $93972 $102949 $108427 $118335Revenue

Collections

0

300

600

900

1200

1500

2015 2014 2013 2012 2011


Mill

ions

of D

olla

rs




49

Fisc

al Y

ear C

olle

ctio

ns

49





Total All Funds $ 14239395587 $ 13266730041






50

Taxe

s an

d Fe

es a

t a G

lanc

e

50



















51

Taxe

s an

d Fe

es a

t a G

lanc

e

51







Metallic Minerals2









52

Taxe

s an

d Fe

es a

t a G

lanc

e

52
















53

Taxe

s an

d Fe

es a

t a G

lanc

e

53









KUDOS


54

Taxe

s an

d Fe

es a

t a G

lanc

e

54











55


App

endi

x

552015








56


56

App

endi

x


LicenseFee1

Ownership Tax2



License Fee1

Ownership Tax2




ndash D

MV

page

s 56

ndash59

57


57

App

endi

x



GVW Truck Trailer



58


58

App

endi

x



Recreational Truck


Special UseTruck

Trailer Totals


59


59

App

endi

x





60


60

App

endi

x


ndash T

axat

ion

pgs

60ndash

63






61


61

App

endi

x





62


62

App

endi

x





63


63

App

endi

x



















Totals3




64




January 2014


October 2013







December 2013


November 2013


February 2014


September 2014










Taxation



Appendix






Gaming

Pari-mutuel Racing

Income Tax


Sales Tax Glossary


Severance





Tax Credits




Refunds Issued





















Gaming Enforcement



Racing Enforcement











Taxation Division

Hearings


49

Fisc

al Y

ear C

olle

ctio

ns

49





Total All Funds $ 14239395587 $ 13266730041






50

Taxe

s an

d Fe

es a

t a G

lanc

e

50



















51

Taxe

s an

d Fe

es a

t a G

lanc

e

51







Metallic Minerals2









52

Taxe

s an

d Fe

es a

t a G

lanc

e

52
















53

Taxe

s an

d Fe

es a

t a G

lanc

e

53









KUDOS


54

Taxe

s an

d Fe

es a

t a G

lanc

e

54











55


App

endi

x

552015








56


56

App

endi

x


LicenseFee1

Ownership Tax2



License Fee1

Ownership Tax2




ndash D

MV

page

s 56

ndash59

57


57

App

endi

x



GVW Truck Trailer



58


58

App

endi

x



Recreational Truck


Special UseTruck

Trailer Totals


59


59

App

endi

x





60


60

App

endi

x


ndash T

axat

ion

pgs

60ndash

63






61


61

App

endi

x





62


62

App

endi

x





63


63

App

endi

x



















Totals3




64




January 2014


October 2013







December 2013


November 2013


February 2014


September 2014










Taxation



Appendix






Gaming

Pari-mutuel Racing

Income Tax


Sales Tax Glossary


Severance





Tax Credits




Refunds Issued





















Gaming Enforcement



Racing Enforcement











Taxation Division

Hearings


50

Taxe

s an

d Fe

es a

t a G

lanc

e

50



















51

Taxe

s an

d Fe

es a

t a G

lanc

e

51







Metallic Minerals2









52

Taxe

s an

d Fe

es a

t a G

lanc

e

52
















53

Taxe

s an

d Fe

es a

t a G

lanc

e

53









KUDOS


54

Taxe

s an

d Fe

es a

t a G

lanc

e

54











55


App

endi

x

552015








56


56

App

endi

x


LicenseFee1

Ownership Tax2



License Fee1

Ownership Tax2




ndash D

MV

page

s 56

ndash59

57


57

App

endi

x



GVW Truck Trailer



58


58

App

endi

x



Recreational Truck


Special UseTruck

Trailer Totals


59


59

App

endi

x





60


60

App

endi

x


ndash T

axat

ion

pgs

60ndash

63






61


61

App

endi

x





62


62

App

endi

x





63


63

App

endi

x



















Totals3




64




January 2014


October 2013







December 2013


November 2013


February 2014


September 2014










Taxation



Appendix






Gaming

Pari-mutuel Racing

Income Tax


Sales Tax Glossary


Severance





Tax Credits




Refunds Issued





















Gaming Enforcement



Racing Enforcement











Taxation Division

Hearings


51

Taxe

s an

d Fe

es a

t a G

lanc

e

51







Metallic Minerals2









52

Taxe

s an

d Fe

es a

t a G

lanc

e

52
















53

Taxe

s an

d Fe

es a

t a G

lanc

e

53









KUDOS


54

Taxe

s an

d Fe

es a

t a G

lanc

e

54











55


App

endi

x

552015








56


56

App

endi

x


LicenseFee1

Ownership Tax2



License Fee1

Ownership Tax2




ndash D

MV

page

s 56

ndash59

57


57

App

endi

x



GVW Truck Trailer



58


58

App

endi

x



Recreational Truck


Special UseTruck

Trailer Totals


59


59

App

endi

x





60


60

App

endi

x


ndash T

axat

ion

pgs

60ndash

63






61


61

App

endi

x





62


62

App

endi

x





63


63

App

endi

x



















Totals3




64




January 2014


October 2013







December 2013


November 2013


February 2014


September 2014










Taxation



Appendix






Gaming

Pari-mutuel Racing

Income Tax


Sales Tax Glossary


Severance





Tax Credits




Refunds Issued





















Gaming Enforcement



Racing Enforcement











Taxation Division

Hearings


52

Taxe

s an

d Fe

es a

t a G

lanc

e

52
















53

Taxe

s an

d Fe

es a

t a G

lanc

e

53









KUDOS


54

Taxe

s an

d Fe

es a

t a G

lanc

e

54











55


App

endi

x

552015








56


56

App

endi

x


LicenseFee1

Ownership Tax2



License Fee1

Ownership Tax2




ndash D

MV

page

s 56

ndash59

57


57

App

endi

x



GVW Truck Trailer



58


58

App

endi

x



Recreational Truck


Special UseTruck

Trailer Totals


59


59

App

endi

x





60


60

App

endi

x


ndash T

axat

ion

pgs

60ndash

63






61


61

App

endi

x





62


62

App

endi

x





63


63

App

endi

x



















Totals3




64




January 2014


October 2013







December 2013


November 2013


February 2014


September 2014










Taxation



Appendix






Gaming

Pari-mutuel Racing

Income Tax


Sales Tax Glossary


Severance





Tax Credits




Refunds Issued





















Gaming Enforcement



Racing Enforcement











Taxation Division

Hearings


53

Taxe

s an

d Fe

es a

t a G

lanc

e

53









KUDOS


54

Taxe

s an

d Fe

es a

t a G

lanc

e

54











55


App

endi

x

552015








56


56

App

endi

x


LicenseFee1

Ownership Tax2



License Fee1

Ownership Tax2




ndash D

MV

page

s 56

ndash59

57


57

App

endi

x



GVW Truck Trailer



58


58

App

endi

x



Recreational Truck


Special UseTruck

Trailer Totals


59


59

App

endi

x





60


60

App

endi

x


ndash T

axat

ion

pgs

60ndash

63






61


61

App

endi

x





62


62

App

endi

x





63


63

App

endi

x



















Totals3




64




January 2014


October 2013







December 2013


November 2013


February 2014


September 2014










Taxation



Appendix






Gaming

Pari-mutuel Racing

Income Tax


Sales Tax Glossary


Severance





Tax Credits




Refunds Issued





















Gaming Enforcement



Racing Enforcement











Taxation Division

Hearings

KUDOS


54

Taxe

s an

d Fe

es a

t a G

lanc

e

54











55


App

endi

x

552015








56


56

App

endi

x


LicenseFee1

Ownership Tax2



License Fee1

Ownership Tax2




ndash D

MV

page

s 56

ndash59

57


57

App

endi

x



GVW Truck Trailer



58


58

App

endi

x



Recreational Truck


Special UseTruck

Trailer Totals


59


59

App

endi

x





60


60

App

endi

x


ndash T

axat

ion

pgs

60ndash

63






61


61

App

endi

x





62


62

App

endi

x





63


63

App

endi

x



















Totals3




64




January 2014


October 2013







December 2013


November 2013


February 2014


September 2014










Taxation



Appendix






Gaming

Pari-mutuel Racing

Income Tax


Sales Tax Glossary


Severance





Tax Credits




Refunds Issued





















Gaming Enforcement



Racing Enforcement











Taxation Division

Hearings

55


App

endi

x

552015








56


56

App

endi

x


LicenseFee1

Ownership Tax2



License Fee1

Ownership Tax2




ndash D

MV

page

s 56

ndash59

57


57

App

endi

x



GVW Truck Trailer



58


58

App

endi

x



Recreational Truck


Special UseTruck

Trailer Totals


59


59

App

endi

x





60


60

App

endi

x


ndash T

axat

ion

pgs

60ndash

63






61


61

App

endi

x





62


62

App

endi

x





63


63

App

endi

x



















Totals3




64




January 2014


October 2013







December 2013


November 2013


February 2014


September 2014










Taxation



Appendix






Gaming

Pari-mutuel Racing

Income Tax


Sales Tax Glossary


Severance





Tax Credits




Refunds Issued





















Gaming Enforcement



Racing Enforcement











Taxation Division

Hearings

56


56

App

endi

x


LicenseFee1

Ownership Tax2



License Fee1

Ownership Tax2




ndash D

MV

page

s 56

ndash59

57


57

App

endi

x



GVW Truck Trailer



58


58

App

endi

x



Recreational Truck


Special UseTruck

Trailer Totals


59


59

App

endi

x





60


60

App

endi

x


ndash T

axat

ion

pgs

60ndash

63






61


61

App

endi

x





62


62

App

endi

x





63


63

App

endi

x



















Totals3




64




January 2014


October 2013







December 2013


November 2013


February 2014


September 2014










Taxation



Appendix






Gaming

Pari-mutuel Racing

Income Tax


Sales Tax Glossary


Severance





Tax Credits




Refunds Issued





















Gaming Enforcement



Racing Enforcement











Taxation Division

Hearings

57


57

App

endi

x



GVW Truck Trailer



58


58

App

endi

x



Recreational Truck


Special UseTruck

Trailer Totals


59


59

App

endi

x





60


60

App

endi

x


ndash T

axat

ion

pgs

60ndash

63






61


61

App

endi

x





62


62

App

endi

x





63


63

App

endi

x



















Totals3




64




January 2014


October 2013







December 2013


November 2013


February 2014


September 2014










Taxation



Appendix






Gaming

Pari-mutuel Racing

Income Tax


Sales Tax Glossary


Severance





Tax Credits




Refunds Issued





















Gaming Enforcement



Racing Enforcement











Taxation Division

Hearings

58


58

App

endi

x



Recreational Truck


Special UseTruck

Trailer Totals


59


59

App

endi

x





60


60

App

endi

x


ndash T

axat

ion

pgs

60ndash

63






61


61

App

endi

x





62


62

App

endi

x





63


63

App

endi

x



















Totals3




64




January 2014


October 2013







December 2013


November 2013


February 2014


September 2014










Taxation



Appendix






Gaming

Pari-mutuel Racing

Income Tax


Sales Tax Glossary


Severance





Tax Credits




Refunds Issued





















Gaming Enforcement



Racing Enforcement











Taxation Division

Hearings

59


59

App

endi

x





60


60

App

endi

x


ndash T

axat

ion

pgs

60ndash

63






61


61

App

endi

x





62


62

App

endi

x





63


63

App

endi

x



















Totals3




64




January 2014


October 2013







December 2013


November 2013


February 2014


September 2014










Taxation



Appendix






Gaming

Pari-mutuel Racing

Income Tax


Sales Tax Glossary


Severance





Tax Credits




Refunds Issued





















Gaming Enforcement



Racing Enforcement











Taxation Division

Hearings

60


60

App

endi

x


ndash T

axat

ion

pgs

60ndash

63






61


61

App

endi

x





62


62

App

endi

x





63


63

App

endi

x



















Totals3




64




January 2014


October 2013







December 2013


November 2013


February 2014


September 2014










Taxation



Appendix






Gaming

Pari-mutuel Racing

Income Tax


Sales Tax Glossary


Severance





Tax Credits




Refunds Issued





















Gaming Enforcement



Racing Enforcement











Taxation Division

Hearings

61


61

App

endi

x





62


62

App

endi

x





63


63

App

endi

x



















Totals3




64




January 2014


October 2013







December 2013


November 2013


February 2014


September 2014










Taxation



Appendix






Gaming

Pari-mutuel Racing

Income Tax


Sales Tax Glossary


Severance





Tax Credits




Refunds Issued





















Gaming Enforcement



Racing Enforcement











Taxation Division

Hearings

62


62

App

endi

x





63


63

App

endi

x



















Totals3




64




January 2014


October 2013







December 2013


November 2013


February 2014


September 2014










Taxation



Appendix






Gaming

Pari-mutuel Racing

Income Tax


Sales Tax Glossary


Severance





Tax Credits




Refunds Issued





















Gaming Enforcement



Racing Enforcement











Taxation Division

Hearings

63


63

App

endi

x



















Totals3




64




January 2014


October 2013







December 2013


November 2013


February 2014


September 2014










Taxation



Appendix






Gaming

Pari-mutuel Racing

Income Tax


Sales Tax Glossary


Severance





Tax Credits




Refunds Issued





















Gaming Enforcement



Racing Enforcement











Taxation Division

Hearings


64




January 2014


October 2013







December 2013


November 2013


February 2014


September 2014










Taxation



Appendix






Gaming

Pari-mutuel Racing

Income Tax


Sales Tax Glossary


Severance





Tax Credits




Refunds Issued





















Gaming Enforcement



Racing Enforcement











Taxation Division

Hearings