(1)

(a) Notwithstanding section 2-3-303.3, there is created the sales and use tax simplification task force, referred to in this part 8 as the "task force", which shall meet as necessary during any legislative session or any interim between legislative sessions to study the necessary components of a simplified sales and use tax system for both the state and local governments, including home rule municipalities and counties.

(b) The task force shall study sales and use tax simplification between the state and local governments, including home rule municipalities, to identify opportunities and challenges within existing fiscal frameworks to adopt innovative revenue-neutral solutions that do not require constitutional amendments or voter approval. The task force shall consider the feasibility of:

(I) Having a third-party entity responsible for state or local sales and use tax administration, return processing, and audits;

(II) Making audits of retailers more uniform for all state and local taxing jurisdictions in the state;

(III) Utilization of certified software for sales and use tax administration and collection of state and local sales and use tax; and

(IV) Utilization of a single sales and use tax return for state and local taxing jurisdictions.

(2) The task force consists of:

(a) Two members from the house of representatives, one appointed by the speaker of the house of representatives and one appointed by the minority leader of the house of representatives;

(b) Two members from the senate, one appointed by the president of the senate and one appointed by the minority leader of the senate;

(c) A representative of the department of revenue who is well versed in sales and use tax collection and distribution issues and who is knowledgeable of the policy statements and resolutions regarding sales and use tax collection and uniformity of the multistate tax commission, of which Colorado is a member;

(d) A representative of the Colorado municipal league;

(e) A representative of Colorado counties, incorporated;

(f) A member of a statewide association of small businesses that is addressing the simplification of sales and use tax collection, appointed by the governor;

(g) A member of the statewide chamber of commerce, appointed by the governor;

(h) A state and local sales and use tax law practitioner who is not employed by a home rule or statutory city or city and county, appointed by the governor;

(i) A member with state and local sales and use tax accounting experience who is not employed by a home rule or statutory city or city and county, appointed by the governor; and

(j) One manager, mayor, council-person, finance officer, or tax administrator of a home rule or statutory city or city and county, appointed by the Colorado municipal league from each of its four population membership categories, according to its bylaws.

(3) The task force shall meet at least eight times, with the first meeting occurring no later than July 12, 2017. Task force meetings shall be open to the public and the task force shall solicit the testimony of the members of the public.

(4)

(a) The members of the task force appointed pursuant to subsections (2)(a) and (2)(b) of this section are entitled to receive compensation and reimbursement of expenses as provided in section 2-2-326.

(b) The legislative council staff and the office of legislative legal services shall be available to assist the task force in carrying out its duties.

(5) No later than November 1, 2017, and no later than each November 1 thereafter, the task force shall make a report to the legislative council created in section 2-3-301 that may or may not include recommendations for legislation.