§ 44-3-418 — Club license - legislative declaration

Colorado § 44-3-418

• Jurisdiction: Colorado
• Title 44: Revenue -
• Art.: Alcohol Beverages

Text

(1) A club license shall be
issued to persons selling alcohol beverages by the drink only to members of the
club and guests and only for consumption on the premises of the club.

(2) (a) Every person selling alcohol beverages as provided in this section
shall purchase the alcohol beverages only from a wholesaler licensed pursuant to
this article 3; except that, during a calendar year, a person selling alcohol
beverages as provided in this section may purchase not more than seven thousand
dollars' worth of malt, vinous, and spirituous liquors from retailers licensed
pursuant to sections 44-3-409, 44-3-410, and 44-4-104 (1)(c). On January 1, 2025,
and each January 1 thereafter, the state licensing authority shall adjust the
purchase limitation specified in this subsection (2)(a) for inflation and shall publish
the adjusted purchase limitation amount on the liquor enforcement division's
website.

(b) The club licensee shall retain evidence of each purchase of malt, vinous,
or spirituous liquors from a retailer licensed pursuant to section 44-3-409, 44-3-410, or 44-4-104 (1)(c), in the form of a purchase receipt showing the name of the
licensed retailer, the date of purchase, a description of the alcohol beverages
purchased, and the price paid for the alcohol beverages. The licensee shall retain
the receipt and make it available to the state and local licensing authorities at all
times during business hours.

(3) (a) The general assembly finds, determines, and declares that the people
of the state of Colorado desire to promote and achieve tax equity and fairness
among all the state's citizens and further desire to conform to the public policy of
nondiscrimination. The general assembly further declares that the provisions of this
subsection (3) are enacted for these reasons and for no other purpose.

(b) Any club licensee that has a policy to restrict membership on the basis of
sex, sexual orientation, gender identity, gender expression, marital status, race,
creed, religion, color, ancestry, or national origin shall, when issuing a receipt for
expenses that may otherwise be used by taxpayers for deduction purposes
pursuant to section 162 (a) of the federal Internal Revenue Code of 1986, as
amended, for purposes of determining taxes owed pursuant to article 22 of title 39,
incorporate a printed statement on the receipt as follows:

The expenditures covered by this receipt are

nondeductible for state income tax purposes.

(4) It is unlawful for any owner, part owner, shareholder, or person interested
directly or indirectly in a club license to conduct, own either in whole or in part, or
be directly or indirectly interested in any other business licensed pursuant to this
article 3 or article 4 of this title 44; except that:

(a) Such a person may have an interest in an arts license or an airline public
transportation system license granted under this article 3, or in a financial
institution referred to in section 44-3-308 (4);

(b) Any person who owns, in whole or in part, directly or indirectly, any other
license issued pursuant to this article 3 or article 4 of this title 44 may be listed as
an officer or director on a club license if the person does not individually manage or
receive any direct financial benefit from the operation of the license.

Legislative History

Source: L. 2018: Entire article added with relocations, (HB 18-1025), ch. 152, p. 1021, � 2, effective October 1. L. 2019: (2) amended, (SB 19-011), ch. 1, p. 11, � 17, effective January 31. L. 2021: (3)(b) amended, (HB 21-1108), ch. 156, p. 899, � 49, effective September 7. L. 2024: (2)(a) amended, (SB 24-231), ch. 205, p. 1260, � 20, effective August 7.