Chronos Builders, LLC v. Department of Labor & Employment

September 15, 2023

Colorado has a flat income tax in its constitution: everyone’s income is taxed at exactly the same rate. Yet, the state tries to get around this clear rule by charging a “fee” measured purely as a percentage of an employee’s wages. And the state treats employees differently based on who they work for. (Government employees, conveniently, can avoid the fee.) This is not only unfair, it’s unconstitutional.