BE STILL, BEATING HEART:

Asked by an event moderator what the state's income tax rate should be, Polis said, "It should be zero. We can find another way to generate the revenue that doesn't discourage productivity and growth and you absolutely can, and we should."

These remarks were met with cheers from the conservative crowd.

"There's things you actually want to penalize in society, like pollution might be one of them," Polis said. "I would argue that smoking might be one of them -- cigarette taxes, sin taxes, if there's an applicable cost to people.

"So if we can move away from taxing income, which is something that you don't want to discourage, because we want everybody to make income, we want companies to make income -- that's a great thing -- to basing it on taxing pollution or carbon or something that we fundamentally don't want, you'll have a more pro-growth tax structure that gets the right incentives in place to help grow what you wanna grow and penalize things that are negative externalities."

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