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1 required in section 20 of article X of the state constitution; <br />2 (4) The General Assembly also requests the municipalities to <br />3 develop among themselves a mechanism for maintaining standardization <br />4 of the uniform definitions over time; <br />5 (5) The General Assembly further requests the municipalities to <br />6 develop among themselves a coordinated system for issuance of <br />7 non judicial guidance regarding the scope or interpretation of such <br />8 definitions, in order to avoid disparate local tax guidance from interfering <br />9 with uniform application of tax definitions; <br />10 (6) The General Assembly further requests that the municipalities <br />11 consider adopting definitions existing in the state's sales and use tax <br />12 statutes, including interpretations of those definitions found in rules <br />13 promulgated by the Department of Revenue, where such state and <br />14 municipality uniformity may be achieved consistent with the objective of <br />15 revenue neutrality; <br />16 (7) The General Assembly further requests that these important <br />17 undertakings include opportunities for input and consultation with the <br />18 business community, insofar as retail business is government's partner in <br />19 collecting this critical tax; and <br />20 (8) The General Assembly urges home rule municipalities that <br />21 locally collect their sales taxes to begin adopting and utilizing a system <br />22 of standardized definitions and guidance by August 2016. <br />23 Belt Further Resolved, That copies of this Joint Resolution be sent <br />24 to the Colorado Municipal League; the Department of Revenue; the <br />25 Colorado Association of Commerce and Industry; and the Colorado Retail <br />26 Council. <br />-3- 038 <br />129 <br />