Dirty Dozen
Clear The Bench Colorado called it (back in 2010): Federal court strikes down Colorado’s unconstitutional ‘Amazon Tax’
Clear The Bench Colorado called it (back in 2010): as reported in the Denver Post (“Federal court tosses Colorado’s Amazon tax“), the Denver Business Journal (“Colorado’s ‘Amazon tax’ struck down“) and ably analyzed on the View from a Height blog (“Amazon Tax Bites The Dust“) – the unconstitutional, and never-collected, Colorado ‘Amazon Tax’ was overturned in federal court.
Clear The Bench Colorado was at the forefront of the opposition to the unconstitutional “Dirty Dozen” tax increases passed by the Colorado Legislature in 2010 – testifying before the House and Senate Finance Committees that the tax increases were violations of the rights of Colorado citizens under the Colorado Constitution (Article X, Section 20: Taxpayers Bill of Rights) to be consulted (by vote) before being subjected to more or higher taxes, despite an interpretation of the Colorado Supreme Court ruling in the “Mill Levy Tax Freeze” case that the requirement to ask first could be ignored.
The 2010 internet sales tax (or “Amazon Tax”) House Bill 10-1193: Sales Tax Out of State Retailers (Pommer/Heath) was among the worst of the “Dirty Dozen” tax increases from both a constitutional and policy perspective, since previous court rulings had already held that a state’s attempts to regulate commerce in other states (as this tax attempted to do) ran afoul of the U.S. Constitution.
Clear The Bench Colorado Director Matt Arnold testified before both the state House and Senate Finance committees that the Amazon Tax was a violation of both the Colorado Constitution (TABOR – Article X, Section 20) and the US Constitution before the law was passed back in 2010 and boldly predicted that the law would be challenged – and be struck down – in federal court.
Instead of heeding the warning, the Democrat-controlled legislature passed what was clearly an unconstitutional law (depending, no doubt, on a then reliably anti-constitutional Colorado Supreme Court to uphold the law) which not only failed to collect any tax revenue, but wound up costing the state tens if not hundreds of thousands of taxpayer dollars to defend the indefensible in federal court when the law was (predictably) challenged – and (predictably) overturned.
It’s worth noting that the challenge was filed in Federal court, not in the state courts, because the plaintiffs clearly understand that the Colorado Supreme Court has established a pattern of failing to uphold the law (as written) and that the current majority on the court would have a vested interest in striking down any challenge to the tax increase law since it relied explicitly on an interpretation of their ruling in the “Mill Levy Tax Freeze” case. It’s a sad state of affairs when businesses and consumers cannot count on the courts in our state to uphold the rule of law – part of why Colorado is regarded as a “judicial hellhole.”
Clear The Bench Colorado will, with your support, continue to promote transparency and accountability in the Colorado judiciary, informing the public to increase awareness of the substantial public policy implications of an unrestrained activism and political agendas in the courts. We will continue to work to educate voters and provide information of relevance related to the judicial branch, and to provide useful and substantive evaluations of judicial performance.
However, we can’t do it alone – we need your continued support; via your comments (Sound Off!) and, yes, your contributions. Freedom isn’t free -nor is it always easy to be a Citizen, not a subject.
Ultimately, though – it’s worth the effort.
2011 Year in Review: Colorado Courts Continue to Play Politics
Colorado Courts Continue to Play Politics in 2011…
Another tumultuous year has come and gone for the Colorado judiciary – and once again, Colorado Citizens and taxpayers have been hammered by the gavels of Colorado judges pounding their personal preferences over the will of the people – and the rule of law.
Last year closed with Colorado being declared a “judicial hellhole” by a national judicial evaluation organization (one of only three state supreme courts nationwide to qualify for the “honor”, joining Michigan and perennial favorite West Virginia in being so recognized). The 2011 legislative session failed in repealing all but two of 2010’s unconstitutional “Dirty Dozen” tax increases (facilitated by the Colorado Supreme Court) or the even more onerous 2009 “FASTER” Colorado Car Tax legislation (aided and abetted by yet another anti-constitutional ruling by the Colorado Supreme Court’s “Mullarkey Majority” enabling taxes to masquerade as “fees”), and even almost passed another tax increase (the “movie-ticket tax“) attempting to exploit the court’s creation of anti-TABOR “loopholes.”
Spring and Summer was dominated by legislative battles over congressional redistricting (sadly, the state senate reprised the 2000 playbook of abdicating responsibility to send it to the courts) and the Colorado Reapportionment Commission’s public hearings on re-setting the boundaries of our state legislative districts. Both issues came to a head in court battles during the Fall, with the Colorado Supreme Court’s ultimate decision in both cases (determining the political shape of Colorado for the next decade) coming in early December (December 5th & December 12th, respectively).
Colorado courts were also a central battlefield for Education policy, as one Denver District judge threw out Douglas County’s attempts to enable greater school choice, and another Denver District judge declared the state system of funding schools “unconscionable” while advancing the power of the courts to determine “proper” levels of school funding (despite the Constitution’s delegation of that power to the legislative branch) – although that decision is likely to be overturned after an expensive (and long) appeal to the Colorado Supreme Court.
In fact, 3 out of 4 “Top Colorado Political Stories of 2011” directly involve Colorado’s politicized judiciary (and the remainder, the voter rejection of tax increases at the ballot box, is juxtaposed against yet another court-approved tax increase the day before the vote):
- Redistricting/Reapportionment
- Failure of Prop 103
- Lobato decision
- Douglas County school vouchers
Cases such as Lobato – particularly Rappaport’s biased ruling – and the politicized nature of the court’s involvement in the congressional redistricting and state legislative reapportionment cases – highlight the importance of fair and impartial courts and of judges who exercise proper restraint (in accordance with the rule of law) in considering – let alone deciding – issues of policy more appropriate for the elected, representative branches of government. Our courts have an important – even vital – role to play in our society and system of government. Deciding issues of policy – instead of fairly and impartially upholding the law – is not it.
Clear The Bench Colorado will, with your support, continue to promote transparency and accountability in the Colorado judiciary, informing the public to increase awareness of the substantial public policy implications of an unrestrained activism and political agendas in the courts. We will continue to work to educate voters and provide information of relevance related to the judicial branch, and to provide useful and substantive evaluations of judicial performance.
However, we can’t do it alone – we need your continued support; via your comments (Sound Off!) and, yes, your contributions. Freedom isn’t free -nor is it always easy to be a Citizen, not a subject.
Ultimately, though – it’s worth the effort.
Colorado Senate kills bill to repeal unconstitutional ‘Amazon Tax’ – one of ten “Dirty Dozen” tax increases held over from 2010
“No man’s life, liberty, or property is safe while the legislature is in session.” – Mark Twain (1866)
Although the 2011 legislative session is now (happily) concluded and part of the history of Colorado Politics, the effects of the bills passed this session and last will continue to be felt for some time…
Case in point: the majority of the “Dirty Dozen” tax increase bills passed during the 2010 legislative session (which exploited a Colorado Supreme Court ruling to take more of your money without asking, as is required under the Colorado Constitution) remain in effect. Although the new legislative majorities were able to repeal two of the “Dirty Dozen” tax increases this year – last month, the legislature made progress towards “Cleaning up the ‘Dirty Dozen’ tax increases” with repeal of last year’s Agriculture tax increase, HB10-1195, Suspend Ag Sales & Use Tax Exemption (Ferrandino/Heath), and downloaded software tax increase, (HB 10-1192, Sales and Use Tax of Standardized Software (Pommer/Heath) – the remaining (unconstitutional) tax increase laws passed in 2010 (such as the “Candy Tax” and – my dog’s least favorite – the “Doggy Bag Tax”) remain on the books.
The “Dirty Dozen” was the name given to a package of twelve legislative bills which sought to increase tax revenues by eliminating existing tax credits or exemptions – an end-run around the constitutional requirement (in Article X, Section 20 – colloquially known as the Taxpayer’s Bill of Rights, or TABOR) for “voter approval in advance for… any new tax, tax rate increase, or… tax policy change directly causing a net tax revenue gain to any district.”
Even going into the last days of the 2011 legislative session, it appeared that what may have been the least popular of last year’s “Dirty Dozen” tax increases, the ‘Amazon Tax’ (HB 10-1193, Sales Tax Out of State Retailers (Pommer/Heath), was also likely to be another one to bite the dust. Since the so-called ‘Amazon Tax’ was not only in violation of the Colorado Constitution, but also infringed upon the U.S. Constitution’s 4th Amendment protections against ‘unreasonable searches and seizures’, it had been challenged (in Federal Court – in order to avoid the judicial hellhole of Colorado jurisprudence) and prevented from enforcement by court injunction, anyway. Given that the tax isn’t being collected anyway, and continuing to defend the tax in court keeps racking up taxpayer dollars in legal expenses, repealing the bill would seem to be a no-brainer.
That proved to be true in the House, where a bill introduced to repeal and replace the tax (HB 11-1318, Notification of Use Taxes, Stephens/Schaffer) appeared to be on the fast track to passage; the ‘Amazon Tax’ repeal bill was swiftly and overwhelmingly approved (on a 58-6 bipartisan vote) in the House, but was prevented from coming to a vote (killing it via a procedural move without having to take a recorded position) by Senate President Brandon Shaffer (D-Longmont).
Sometimes, it would appear, legislative action is not sufficient to succeed in undoing previous acts of the same legislature putting one’s life, liberty, or property at risk…
NONE of the “Dirty Dozen” tax bills would have seen the light of day if not for last year’s legislature’s exploitation of a Colorado Supreme Court ruling to bypass the Colorado Constitution’s requirement to receive “voter approval in advance for… any new tax, tax rate increase, or… tax policy change directly causing a net tax revenue gain to any district.”
Clear The Bench Colorado will, with your support, continue to promote transparency and accountability in the Colorado judiciary, informing the public to increase awareness of the substantial public policy implications of an unrestrained activism and political agendas in the courts. We will continue to work to educate voters and provide information of relevance related to the judicial branch, and to provide useful and substantive evaluations of judicial performance.
However, we can’t do it alone – we need your continued support; via your comments (Sound Off!) and, yes, your contributions. Freedom isn’t free -nor is it always easy to be a Citizen, not a subject.
Ultimately, though – it’s worth the effort.
Another One Bites the Dust? Unpopular ‘Amazon Tax’ may be 3rd of the “Dirty Dozen” tax increases to be repealed this year
“No man’s life, liberty, or property is safe while the legislature is in session.” – Mark Twain (1866)
Occasionally, however, the legislature can succeed in undoing previous acts putting one’s life, liberty, or property at risk…
State legislators made some progress this week towards repealing another one of last year’s “Dirty Dozen” tax increases (which exploited a Colorado Supreme Court ruling to take more of your money without asking, as is required under the Colorado Constitution). Last month, the legislature made progress towards “Cleaning up the ‘Dirty Dozen’ tax increases” with repeal of last year’s Ag tax increase, HB10-1195, Suspend Ag Sales & Use Tax Exemption (Ferrandino/Heath), and downloaded software tax increase, (HB 10-1192, Sales and Use Tax of Standardized Software (Pommer/Heath)).
The “Dirty Dozen” was the name given to a package of twelve legislative bills which sought to increase tax revenues by eliminating existing tax credits or exemptions – an end-run around the constitutional requirement (in Article X, Section 20 – colloquially known as the Taxpayer’s Bill of Rights, or TABOR) for “voter approval in advance for… any new tax, tax rate increase, or… tax policy change directly causing a net tax revenue gain to any district.”
Last year’s legislative majorities (Democrats dominated both chambers of the state General Assembly) were emboldened in their assault on the constitutional rights (and wallets) of Colorado citizens by an interpretation of the Colorado Supreme Court’s ruling in the notorious “Mill Levy Tax Freeze” case (another unconstitutional tax increase, sanctioned by the court under the pretense that a rate “freeze” which collects more revenue doesn’t count as a tax increase for triggering that pesky constitutional requirement to receive “voter approval in advance”). Solid legislative majorities, a compliant governor, and a complicit supreme court allowed them to take a bigger bite of your money without first (or ever) asking for permission.
Since the 2010 elections resulted in a shift of control of one legislative chamber (the state House of Representatives) and many members of the new majority campaigned on a promise to seek the repeal of these unconstitutional tax increases, progress towards the elimination of any one of these unconstitutional (and economy-killing) tax increases is welcome news.
The bill to repeal the ‘Amazon Tax’ (HB 11-1318, Notification of Use Taxes) co-sponsored by Reps. Amy Stephens (R-Monument) and Sue Schaffer (D-Wheat Ridge) repeals last year’s HB 10-1193, Sales Tax Out of State Retailers (Pommer/Heath), particularly the onerous, intrusive, and unconstitutional requirement for out-of-state retailers to divulge customer information to the state, while maintaining a requirement for out-of-state retailers to notify Colorado customers of their ‘obligation’ to pay state use taxes.
While enforcement of this requirement may prove difficult from a practical standpoint (the authority of the Colorado legislature to regulate businesses from out of state may rest on rather tenuous legal grounds), it does at least remove the requirement that retailers rat your out – which gave rise to the predicted (inevitable, really) court challenge to the law.
The ‘Amazon Tax’ repeal bill was swiftly and overwhelmingly approved in the House (on a 58-6 bipartisan vote) and is scheduled to be voted on in the Senate this week, where it is likely to pass (albeit less overwhelmingly) since the ‘Amazon Tax’ law has been blocked in Federal court since January.
NONE of the “Dirty Dozen” tax bills would have seen the light of day if not for last year’s legislature’s exploitation of a Colorado Supreme Court ruling to bypass the Colorado Constitution’s requirement to receive “voter approval in advance for… any new tax, tax rate increase, or… tax policy change directly causing a net tax revenue gain to any district.”
Still, it’s good to see “another one bite the dust.”
Clear The Bench Colorado will, with your support, continue to promote transparency and accountability in the Colorado judiciary, informing the public to increase awareness of the substantial public policy implications of an unrestrained activism and political agendas in the courts. We will continue to work to educate voters and provide information of relevance related to the judicial branch, and to provide useful and substantive evaluations of judicial performance.
However, we can’t do it alone – we need your continued support; via your comments (Sound Off!) and, yes, your contributions. Freedom isn’t free -nor is it always easy to be a Citizen, not a subject.
Ultimately, though – it’s worth the effort.
Cleaning up the “Dirty Dozen” – Agriculture Tax repeal moves forward in state House
“No man’s life, liberty, or property is safe while the legislature is in session.” – Mark Twain (1866)
Occasionally, however, the legislature can succeed in undoing previous acts putting one’s life, liberty, or property at risk…
State legislators made some progress this week towards repealing one of last year’s “Dirty Dozen” tax increases (which exploited a Colorado Supreme Court ruling to take more of your money without asking, as is required under the Colorado Constitution).
The “Dirty Dozen” was the name given to a package of twelve legislative bills which sought to increase tax revenues by eliminating existing tax credits or exemptions – an end-run around the constitutional requirement (in Article X, Section 20 – colloquially known as the Taxpayer’s Bill of Rights, or TABOR) for “voter approval in advance for… any new tax, tax rate increase, or… tax policy change directly causing a net tax revenue gain to any district.”
Last year’s legislative majorities (Democrats dominated both chambers of the state General Assembly) were emboldened in their assault on the constitutional rights (and wallets) of Colorado citizens by an interpretation of the Colorado Supreme Court’s ruling in the notorious “Mill Levy Tax Freeze” case (another unconstitutional tax increase, sanctioned by the court under the pretense that a rate “freeze” which collects more revenue doesn’t count as a tax increase for triggering that pesky constitutional requirement to receive “voter approval in advance”). Solid legislative majorities, a compliant governor, and a complicit supreme court allowed them to take a bigger bite of your money without first (or ever) asking for permission.
Since the 2010 elections resulted in a shift of control of one legislative chamber (the state House of Representatives) and many members of the new majority campaigned on a promise to seek the repeal of these unconstitutional tax increases, progress towards the elimination of any one of these unconstitutional (and economy-killing) tax increases is welcome news. Last week, HB 11-1005, Reinstate Tax Exemption for Ag Products (Sonnenberg/Brophy), which would repeal the 2.9 percent state sales and use tax on agricultural compounds, bull semen and pesticides that was (unconstitutionally) imposed by last year’s HB10-1195, Suspend Ag Sales & Use Tax Exemption (Ferrandino/Heath), passed the House with a bipartisan 48-17 vote and appears likely to pass the state Senate as well, according to this article (“Ag tax repeal passes state House“).
Repealing last year’s (unconstitutional) agricultural tax increase is a win both for the rule of law and Colorado consumers – since the tax indirectly raised the price of all food grown, raised, or otherwise produced in Colorado. Noticed your grocery bill creeping up? Last year’s tax increase is partially to blame; projected revenue gains of $1.5M have not been realized, while higher food costs are shifted to consumers.
Of course, had the Colorado Supreme Court stuck to its sworn duty to uphold the Colorado Constitution and the rule of law in the first place (instead of legislating from the bench), none of the “Dirty Dozen” would have been proposed, much less passed – and we wouldn’t need to pass more laws to repeal bad laws already enacted.
Clear The Bench Colorado will, with your support, continue to promote transparency and accountability in the Colorado judiciary, informing the public to increase awareness of the substantial public policy implications of an unrestrained activism and political agendas in the courts. We will continue to work with legislators and others interested in reforming the systemic shortcomings of Colorado’s “merit selection & retention” system to increase transparency and accountability to the public, and to provide useful evaluations of judicial performance.
However, we can’t do it alone – we need your continued support; via your comments (Sound Off!) and, yes, your contributions. Freedom isn’t free -nor is it always easy to be a Citizen, not a subject.
Ultimately, though – it’s worth the effort.
Movie Ticket Tax (er, “fee”) coming soon to a theater near you?
Apparently, some folks still haven’t gotten the memo…
As reported in the Denver Post (“Bill proposes 10-cent fee on movie tickets“) online Friday afternoon,
Two Republican lawmakers introduced a bill today that would impose a 10-cent fee on every movie ticket sold in the state, beginning July 1, to help fund an incentive program for promoting film production in Colorado.
The mania to circumvent the Colorado Constitution and avoid seeking voter approval of tax increases by calling them “fees” is apparently not an affliction restricted to the Democrat party alone. Leaving aside the policy implications of picking industry favorites for government support and subsidies (“corporate welfare”) at taxpayer expense, the proposed new “fee” is clearly a tax – since those paying derive no benefit (receiving neither good nor service) from the payment – and therefore subject to prior approval by a vote of the people (Colorado Constitution, Article X, Section 20 – the Taxpayer’s Bill of Rights).
(For an in-depth discussion of the difference between fees and taxes, see When is a “fee” not a tax?)
It is not uncommon for lawmakers to propose measures involving fee increases in lieu of tax hikes, which require voter approval under provisions of TABOR, the Taxpayer’s Bill of Rights.
Legislators of both parties swear an oath to ‘support and uphold’ the Constitution – which includes that pesky Article X, Section 20. Like the executive and (especially) judicial branches, they don’t get to pick and choose which parts of the Constitution to support or ignore without violating their oath of office. Republicans should be especially sensitive of this oath – and of the constitutional requirements and restrictions imposed by TABOR – because they made constitutionality (or lack thereof) the centerpiece of their (principled) opposition to last year’s “Dirty Dozen” tax increases (many of which they are now attempting to repeal).
To avoid the taint of hypocrisy, Republican party and legislative leaders should call on the bill’s sponsors to withdraw the proposed legislation. Otherwise, the GOP may find itself on shaky moral ground when (justifiably) calling for the repeal of last year’s “Dirty Dozen” tax increases – and set itself up for near-permanent minority status as the energized grassroots electorate turns away in disgust at the party’s perceived lack of principle.
“Supporting party above principle does a disservice to both”–El Presidente (Slapstick Politics blog)
The fight to reform Colorado’s corrupt legal/judicial complex continues. Clear The Bench Colorado is working to hold the consortium of legal-establishment special-interest groups who attempted (and may have succeeded in) buying the election for their buddies on the bench accountable for violations of Colorado campaign finance law. Longer term, Clear The Bench Colorado will work with legislators and others interested in reforming the systemic shortcomings of Colorado’s “merit selection & retention” system to increase transparency and accountability to the public. For both endeavors, we would appreciate your continued support – via your comments (Sound Off!) and, yes, your contributions. Freedom isn’t free -nor is it always easy to be a Citizen, not a subject.
Ultimately, though – it’s worth the effort.
The ‘Dirty Dozen’ Tax Increases: How the 2010 Colorado Legislature exploited a Colorado Supreme Court ruling to (unconstitutionally) take more of your money without asking
The following article was written for, and originally appears in, The Constitutionalist Today (February edition).
“No man’s life, liberty, or property is safe while the legislature is in session.” – Mark Twain (1866)
As another legislative session begins, the Colorado General Assembly once again faces a hefty budget shortfall; the projected gap between expected revenue and planned spending is $1.2B (yes, that’s $1,200,000,000) this fiscal year. Last year at this time, the projected revenue shortfall was a mere $660M (about half of this year’s shortfall) which the legislature “fixed” with a combination of one-time subsidies, funds transfers and raids, other budgetary gimmicks – and the “Dirty Dozen” tax increases.
The “Dirty Dozen” was the name given to a package of twelve legislative bills which sought to increase tax revenues collected by eliminating existing tax credits or exemptions – an end-run around the constitutional requirement (in Article X, Section 20 – colloquially known as the Taxpayer’s Bill of Rights, or TABOR) requiring “voter approval in advance for… any new tax, tax rate increase, or… tax policy change directly causing a net tax revenue gain to any district.”
Last year’s legislative majorities (Democrats dominated both chambers of the Colorado General Assembly) were emboldened in their assault on the constitutional rights of Colorado citizens (and the grab into their wallets) by an interpretation of the Colorado Supreme Court’s ruling in the notorious “Mill Levy Tax Freeze” case (another unconstitutional tax increase, sanctioned by the court under the pretense that a rate “freeze” which collects more revenue doesn’t count as a tax increase for triggering that pesky constitutional requirement to receive “voter approval in advance”). Solid legislative majorities, a compliant governor, and a complicit supreme court allowed them to take a bigger bite of your money without first (or ever) asking for permission.
Since the 2010 elections resulted in a shift of control of one legislative chamber (the state House of Representatives) and many members of the new majority campaigned on a promise to seek the repeal of these unconstitutional tax increases, it’s worth re-visiting the “Dirty Dozen” tax laws to provide an overview of what’s at stake.
Originally, twelve bills were introduced to repeal a total of thirteen existing tax credits or exemptions; one of the bills was not passed, resulting in eleven bills increasing twelve taxes (either way, the term “Dirty Dozen” remains an appropriate and accurate description).
In order of introduction, the bills were:
HB10-1189, Eliminate Sales Tax Exemption for Direct Mail (Pommer/Heath), signed 2/24/10. This bill increased the sales tax on direct mail advertising, impacting both the actual advertising companies and the predominantly small-business market (especially local small businesses) that rely on direct-mail advertising as a cost-effective and less expensive alternative to radio/TV ads. This tax increase was projected to raise $1.5M, but has actually generated less revenue.
HB10-1190, Suspend Industrial Fuel Sales & Use Tax Exemption (Pommer/Heath), signed 2/24/10. Also known as the “Energy Tax”, this bill effectively raised the cost of every product and service produced in Colorado (since every business using energy – i.e. all businesses – now must pay a higher price for energy, directly or indirectly, sometimes both – used ‘on the job.’) This new tax hits manufacturing industries, already pinched by increasing fuel prices, especially hard; the state’s largest manufacturing industry (Pueblo’s Evraz Rocky Mountain Steel) expected to pay $2M/yr in additional costs. Projected state revenue gains of $48M have not been realized.
HB10-1191, Eliminate Candy & Soda Sales Tax Exemption (Pommer/Heath), signed 2/24/10. The notoriously capricious Candy Tax not only angered Colorado kids, it also burdened stores with checking ingredients for each item to see if it was subject to taxation. (Ironically, some “energy bars” are considered “candy” while “Twix” or “KitKat” bars are not, based on the ingredient list). Again, small businesses were disproportionately impacted and, predictably, revenue projections of $17.9M have not been achieved.
HB10-1192, Sales & Use Tax of Standardized Software (Pommer/Heath), signed 2/24/10. Software downloads – particularly upgrades or updates to previously purchased programs such as antivirus or antispam software – were most impacted; previously, direct online purchases were not taxed. Projected revenue gains of $15M have not been realized.
HB10-1193, Sales Tax Out-of-State Retailers (Pommer/Heath), signed 2/24/10. Also known as the Amazon Tax, this tax increase prompted Amazon.com to terminate its local affiliate program (reducing income for some 5,000 Coloradans) and led to a (predicted) court challenge, since the bill sought to collect personal purchase data from online retailers (violating the 4th Amendment). Taxpayers are funding the state’s defense (filed in Federal court, due to lack of confidence in Colorado courts) and needless to say, the projected $5M revenue has not been achieved.
HB10-1194, Eliminate Nonessential Articles Sales Tax Exemption (Ferrandino/Heath), signed 2/24/10. Otherwise known as the Doggy Bag Tax – since legislators consider take-home food containers “non-essential” items for restaurants and thus subject to higher taxes (raising the cost of dining out, since the restaurants have to factor the increased cost into their prices).
HB10-1195, Suspend Ag Sales & Use Tax Exemption (Ferrandino/Heath), signed 2/24/10. Increasing taxes on a wide range of agricultural products (including animal feed, vaccines, drugs, pesticides, etc.) has indirectly raised the price of all food grown, raised, or otherwise produced in Colorado. Notice your grocery bill creeping up? This tax increase might be to blame; projected revenue gains of $1.5M have not been realized (and higher costs are shifted to consumers).
HB10-1196, Eliminate Certain Cars Qualified for Tax Credits (Ferrandino/Heath), signed 2/24/10. Removed several vehicles previously qualifying for tax credits from the list.
HB10-1197, Reduce Conservation Easement Cap Amount (Ferrandino/Heath), signed 4/29/10. Reduced the maximum state income tax credit allowed for conservation tax easements (expect Governor Hickenlooper to be willing to sign off on repeal, for obvious personal tax reasons).
HB10-1198, Suspend Credit Alternative Minimum Tax (Ferrandino/Heath), postponed.
HB10-1199, Net Operation Loss Deduction Temp Limit (Ferrandino/Heath), signed 2/24/10. Reducing the ability of businesses to write off losses just when they might be recovering delays their ability to invest, create jobs and generate revenue. Penny wise, pound foolish?
HB10-1200, Enterprise Zone Investment Tax Credit Deferral (Hullinghorst/Heath), 5/7/2010. Deferring income tax credits on enterprise zone investments has, unsurprisingly, reduced the willingness of potential investors to… well, invest – further slowing economic recovery.
The preceding list was a short summary of the “Dirty Dozen” tax bills; space precludes more detail, but interested readers can learn more at http://www.clearthebenchcolorado.org/ (search on keywords “Dirty Dozen”, “Amazon Tax”, “Candy Tax”, “Doggy Bag Tax” and others).
Matt Arnold is currently the executive director and primary spokesman for the grassroots effort to restore accountability to Colorado’s judiciary, Clear The Bench Colorado. Matt launched the effort following the Colorado Supreme Court’s violation of the Colorado Constitution, citizen’s rights under the Taxpayer’s Bill of Rights (TABOR), and their duty to uphold the rule of law in the infamous “Mill Levy Tax Freeze” case. Since April 2009, Matt has tirelessly sought to educate Colorado voters of their right to demand accountability of our Supreme Court justices in the November 2010 retention elections, which (although falling short of removing the three anti-constitutional incumbents on the ballot, achieved the highest percentage of “NO” votes for sitting “Supremes” in the history of the state- on a shoestring budget and no organized support).
Clear The Bench Colorado Director Matt Arnold interviewed on Rob McNealy Show
Clear The Bench Colorado Director Matt Arnold discussed the Colorado judicial accountability effort in 2010 (and beyond) on the Rob McNealy show, Thursday 13 January 2011.
(Listen to the podcast here – the segment starts at the 47:00 minute mark)
The fight to reform Colorado’s corrupt legal/judicial complex continues. Clear The Bench Colorado is working to hold the consortium of legal-establishment special-interest groups who attempted (and may have succeeded in) buying the election for their buddies on the bench accountable for violations of Colorado campaign finance law. Longer term, Clear The Bench Colorado will work with legislators and others interested in reforming the systemic shortcomings of Colorado’s “merit selection & retention” system to increase transparency and accountability to the public. For both endeavors, we would appreciate your continued support – via your comments (Sound Off!) and, yes, your contributions. Freedom isn’t free -nor is it always easy to be a Citizen, not a subject.
Ultimately, though – it’s worth the effort.
Clear The Bench Colorado continues the Grassroots Revival: speaking along the Western Slope Thursday, Friday
The resurgence of “We The People” in the form of local citizens banding together in grassroots civic action organizations to defend our constitutional rights is THE continuing political story of the year 2010 in America and is profoundly affecting Colorado Politics in this year and beyond…
Clear The Bench Colorado Director Matt Arnold is both proud and humbled to have been invited as a guest speaker to several such groups over the last several months – beginning with the massive (7000+) crowd at the first Tax Day Tea Party rally at the Denver Capitol and continuing through several events throughout the Spring (examples here, and here), Summer (examples here, here, and here) Fall (examples here, here, here, here, and here) and Winter (examples here, and here) of 2009 – we’re back for more in 2010, most prominently at the Tax Day Tea Party rallies on April 15th.
Clear The Bench Colorado Director Matt Arnold discusses the impact of Colorado Supreme Court rulings leading to a massive expansion of government power (at the expense of YOUR constitutional rights) and vastly increased taxation (such as the “Mill Levy Tax Freeze” property tax increase, the “Dirty Dozen” tax increases and of course the Colorado Car Tax (er, “vehicle registration fee”) increase, along with the dominant role of the Colorado Supreme Court in determining our legislative district boundaries (including both the State and Federal level – deciding how YOU will be represented in Congress and in the Colorado Legislature) and the issue of judicial retention elections for the Colorado Supreme Court following the announcement by Chief Justice Mullarkey that she would resign rather than be held accountable by Colorado voters – at the Western Slope Conservative Alliance in Grand Junction Thursday (starting at 6PM, Grand Junction City Hall) and on Friday in Craig for lunch (noon at Carelli’s Pizzeria & Pasta, 465 Yampa Ave. in Craig) and Meeker ( at Kilowatt Korner, 6th and Market starting at 6:30 PM) in the evening.
The Colorado Supreme Court – and particularly, the Chief Justice – exercises enormous power (“clout”) over the lives of Colorado citizens. The current majority has repeatedly demonstrated that it does not exercise this power with restraint or consideration for your constitutional rights – ruling consistently against individual protections and in favor of expanded government power. Upholding tax increases (such as the “Mill Levy Tax Freeze” property tax increase, or the “Dirty Dozen” new tax laws) imposed without the required vote of the people, enabling taxes to be collected under the guise of “fees” (such as the Colorado Car Tax), expanding eminent domain abuse to seize people’s property, and grabbing the (legislative) power to draw up voting districts (aided by the recent “Mary-mandering” bill) – this court is acting like rulers, with you as the subjects; re-writing the laws, instead of upholding them.
Be a citizen, not a subject – get informed, then exercise your right to vote “NO” this November on the four (er, three remaining) ‘unjust justices’ of the Colorado Supreme Court’s “Mullarkey Majority”- (Justices Michael Bender, Alex Martinez, Nancy Rice, and soon-to-be-minus Chief Justice Mary Mullarkey) who need YOUR approval to continue taking away your constitutional rights: your right to vote on tax increases, your right to defend your home or business against seizure via eminent domain abuse, your right to be fairly represented in the legislature and Congress, and your right to enjoy the benefits of the rule of law, instead of suffering under rule by activist, agenda-driven “justices.” Continue to support Clear The Bench Colorado with your comments (Sound Off!) and contributions – and vote “NO” on giving these unjust justices another 10-year term!
Media Week in Review: Clear The Bench Colorado, judicial merit selection/retention, & the Colorado Supreme Court in the news
Scouring the ‘net for news – so you don’t have to…
Wrapping up the previous week’s news coverage, the Greeley Gazette published a thoughtful and informative article (“Organization Calls for Non-Retention of Three Colorado Justices“, Friday 10 September 2010) discussing how the Colorado Supreme Court’s Mullarkey Majority (incumbent justices Michael Bender, Alex Martinez, and Nancy Rice – the “Three Colorado Justices” seeking another 10-year term on the November ballot – plus outgoing Chief Justice Mary Mullarkey, who is resigning rather than be held accountable by Colorado voters)
circumvented the Colorado Constitution on several occasions and should not be retained.
The article describes the key cases in which the Colorado Supreme Court ruled contrary to the clear letter of the Colorado Constitution and violated the rights of Colorado Citizens over the last decade (which is the current term of the incumbent justices appearing on the November ballot).
The Colorado Statesman also published an article Friday (“Ritter picks Marquez for state Supreme Court“) that highlighted concerns about how Marquez’ background might influence her rulings as a supreme court justice:
Many of the positions taken by Marquez on constitutional issues raise concerns about how she might rule from the Colorado Supreme Court bench, Arnold said.
“Marquez advocated in favor of the 2003 judicial takeover of legislative redistricting authority in the Salazar v. Davidson redistricting case, argued that “fees” are not taxes in the Barber v. Ritter case (which led to the 2009 Colorado Car Tax – er, vehicle registration “fee” – increases), and has sought to restrict the 1st Amendment rights of citizens seeking to speak out on ballot issues in recent and ongoing cases. She is also the lead attorney in yet another attempt to impose an unconstitutional tax increase on Colorado citizens,” Arnold said.
A Denver Post commentary published in the days immediately following Chief Justice Mary Mullarkey’s announcement of her intent to resign (“Mullarkey’s Troubling Legacy“, Denver Post opinion 5 June 2010) made similar points, but unfortunately neglected to mention that Mullarkey didn’t perpetrate these constitutional crimes on her own, but was aided and abetted in these misdeeds by three accomplices who are appearing on the ballot this November).
Instead, the Denver Post editorial board chose to commemorate 9/11 by calling a military veteran a “skunk” for daring to express concerns (based on a career background of advocacy and a lack of judicial experience) about Governor Ritter’s pick for Mullarkey’s replacement while failing to mention her (Marquez) role in these cases.
Clear The Bench Colorado started off the week last Sunday evening (9/12) with an in-studio appearance on Backbone Radio to discuss the Colorado Supreme Court, Colorado’s “merit selection & retention” system of nominating and evaluating judges, and Governor Ritter’s recently announced pick to replace outgoing Chief Justice Mullarkey, who is resigning rather than be held accountable by Colorado voters. Producer Josh Sharf also had fun with bumper clips parodying the previous day’s (9/11) Denver Post editorial calling Clear The Bench Colorado Director (and decorated military veteran) Matt Arnold a “skunk” (in what was either a childish cheap shot or “epic fail” attempt at humor):
“Yet there always has to be a skunk at the garden party, and this time the role of Pepe Le Pew was played by Matt Arnold of Clear the Bench Colorado, a group that wants voters to oust all of the justices who are up for retention this year.”
Backbone Radio host Ross Kaminsky had also blogged on the subject of Governor Ritter’s pick politicizing the judicial system on Saturday as well.
A week full of public speaking appearances started off strong when Clear The Bench Colorado Director Matt Arnold kicked off the week as the lead-off speaker at the “We ARE The People” rally at the Denver Capitol on Monday. Matt received some of the most thunderous applause of the day (a late-arriving attendee said that it was loud and clear for several blocks) as he reminded the crowd about the serial transgressions of the Colorado Supreme Court’s “Mullarkey Majority” against the Colorado Constitution (leading to the “Mill Levy Tax Freeze” property tax increase, the “Dirty Dozen” tax increases and of course the Colorado Car Tax (er, “vehicle registration fee”) increase) and our opportunity to remove the remaining three ‘unjust justices’ at the ballot box in November. Curiously, despite the fact that the rally was just up the street from the Denver Post building (and well within auditory range), the Post published nary a word about the rally and the challenge to the Colorado Supreme Court incumbents (apparently $1.6 Million a year is a lot of hush money). The Denver Daily News ran the story on their front page (along with a nice pic) the next day (“Liberty Groups Seek Unity“):
Clear the Bench Colorado Director Matt Arnold speaks at the liberty groups’ “We Are the People” rally yesterday at the State Capitol. Photo by Jamie Cotton, Law Week Colorado.
The speech was covered by State Bill Colorado (“Broomfield 9/12 Rally Taking Place At Colo. Capitol“):
Prominent at the rally are members of Clear The Bench Colorado, a political group hoping to win voter non-retention of three Supreme Court justices in the November election.
but not a peep from the Post (Colorado’s “newspaper of record”).
The big news (and time sink) for Clear The Bench Colorado came midweek with the “clash in the courtroom” on Wednesday: CEW Round Two. ”Colorado Ethics Watch” (CEW, pronounced “sue” – it’s what they do) had their day in court (again) attacking the right of Clear The Bench Colorado to oppose the incumbent Colorado Supreme Court ‘unjust justices’ appearing on the November ballot. Although the judge did not immediately grant our motion to dismiss the attack, CEW’s case later came completely unraveled when the State Elections Director (from the office of the Colorado Secretary of State) stated unequivocally that it was the considered opinion of the Secretary of State’s office – following several internal policy meetings and much discussion – that Clear The Bench Colorado is properly categorized as an “Issue Committee” (which CEW is challenging). Further, he stated that it was an almost unanimous opinion shared up to and including the highest levels. He further stated that although the office does not provide legal advice, it “provides guidance all the time” – and that people are reasonably expected to rely on the guidance issued (in whatever form – verbal, written, publicized, or otherwise) by the Secretary of State’s office.
One could have heard a pin drop in the courtroom after those statements – CEW was flat on the mat.
Law Week Colorado covered the early part of the hearing (before the Secretary of State office’s bombshell), providing an overview and background on the case (“Clear The Bench Colorado Hearing Going On Today“), which was also picked up by the Huffington Post (the HuffPo has been tracking Clear The Bench Colorado with a unique “tag” for about a year now). ”Colorado Ethics Watch” (CEW, pronounced “sue” – it’s what they do) attempted (desperately) to put their own spin on the hearing later (“Ethics Watch’s Fight Against Big Money In Judicial Elections Goes To Court“) – which is completely laughable, given the “big money” funding CEW, the “big money” funding the “Grueskin group” opposing Clear The Bench Colorado, the “big money” behind the “education” campaign by a coalition of legal-establishment special-interest groups propping up incumbent judges and justices, the “big money” (YOUR taxpayer dollars at work, by the way) funding the whitewash “evaluations” perpetrated by the “judicial performance evaluation commissions” (recommending a “retain” vote EVERY time – 100% – for supreme court justices in the decades-long history of the commissions), etc. etc. The “Big Money” is already in judicial politics – just all on the side of the incumbents. (Stay tuned for more on that topic…)
Later that evening, at a Liberty On The Rocks gathering featuring Denver Post Editorial Board member Chuck Plunkett, friends of Clear The Bench Colorado (I was unable to attend in person) presented him with an autographed picture of Pepe Le Pew (suitable for framing). Chuck took it in good humor:
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Oh, so calling a veteran a “skunk” on 9/11 was a formatting issue…
Still awaiting the Denver Post Editorial Board invitation to discuss the Colorado Supreme Court retention elections (the MOST important issue on this year’s ballot) that they’ve offered to every other statewide race or ballot question…
Meanwhile, across the country, the issue of judicial retention elections is gaining serious attention. The National Law Journal ran two pieces in the space of a week (first, a September 6th guest commentary, “Is justice for sale?” and a September 13th report “Battlegrounds” – the latter unfortunately restricted to subscribers only), both mentioning Clear The Bench Colorado. From the former article:
Bread-and-butter economic issues are also fueling attacks on judges. A group called Clear the Bench Colorado is attacking four justices it accuses of using underhanded tactics to ratify higher taxes.
The latter article also characterized Clear The Bench Colorado as an “anti-tax group” despite an extensive interview and follow-up message describing the entire range of constitutional transgressions perpetrated by the court:
In Colorado, an anti-tax group has started a campaign called “Clear the Bench” in an effort to defeat incumbent justices.
Characterizing critiques of judicial performance as “attacks on judges” and narrowing the basis for the critiques as “anti-tax” fits the narrative perpetrated by the legal establishment, but not the facts. Citizens are becoming increasingly fed up with politicized courts refusing to uphold their constitutional rights and the rule of law – and are demanding accountability across the country.
Seeing their dominance of the courts threatened, the “progressive” legal establishment is conducting a media “blitz” to convince voters that they should not exercise their right to hold judges (and, especially, state supreme court justices) accountable by the only means available: the ballot box. The New York Times recently editorialized (“Fair Courts At Risk“, NYT 9/9/2010) against electoral accountability for judges; the Huffington Post chimed in a few days later (13 Sep 2010) with commentary advancing a similar agenda (“Elected Justice“). Both articles (and similar pieces) parroted talking points released by the George-Soros funded “Justice At Stake Campaign” (another big-money group which is attempting to erode public accountability for the judicial branch nationwide).
The legal establishment and the political ruling class don’t want you to get informed; they prefer to keep you in the dark, or failing that, convince you NOT to exercise your right to vote “NO” this November on the four (er, three remaining) ‘unjust justices’ of the Colorado Supreme Court’s “Mullarkey Majority”- (Justices Michael Bender, Alex Martinez, Nancy Rice, and soon-to-be-minus Chief Justice Mary Mullarkey) who need YOUR approval to continue taking away your constitutional rights: your right to vote on tax increases, your right to defend your home or business against seizure via eminent domain abuse, your right to be fairly represented in the legislature and Congress, and your right to enjoy the benefits of the rule of law, instead of suffering under rule by activist, agenda-driven “justices.” Continue to support Clear The Bench Colorado with your comments (Sound Off!) and contributions – and vote “NO” on giving these unjust justices another 10-year term!