The Colorado Department of Revenue Nov. 11 adopted an emergency regulation concerning retail marijuana license fees for excise tax purposes. The emergency regulation includes measures: 1) providing necessary definitions; 2) providing the regulated marijuana business initial application and license fees for medical and retail marijuana businesses; 3) providing the renewal fee for an owner license; 4) providing initial fees and renewal fees for an employee license; and 5) specifying the renewal deadline and license expiration conditions. The emergency regulation took effect Nov. 1. [Colo. Dep’t of Revenue, Emergency Reg. Section 212-2, 11/04/19]
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