This report examines child care from a business perspective and proposes methods to help finance affordable, accessible, and high-quality child care in Colorado. The Commission's procedures are described, and data summaries are included. The following 12 recommendations are made: (1) establish model planning and zoning programs to increase and impact child care supply; (2) develop and distribute business-oriented resource guides describing child care employee benefit options; (3) design, implement, and distribute packets of model child care programs that can be replicated or adapted by employers of varying sizes and organizational structures; (4) establish a multi-bank community development corporation to provide loans and other financial assistance to child care providers; (5) develop and distribute child care consumer guides for parents; (6) restructure the current Colorado Enterprise Zone Child Care Contribution Program to improve child care availability, quality, and affordability; (7) initiate legislation to establish a voluntary child care check-off on state income tax returns to fund quality enhancement in licensed child care facilities through a dedicated funding source; (8) initiate a refundable child care income tax credit for families to assist them in paying for licensed child care; (9) initiate a change in property tax assessment rates to allow child care facilities to be taxed at the residential rate rather than at the commercial rate; (10) develop policies providing for the utilization of existing public educational buildings for child care programs; (11) convene a governor's statewide summit on business and child care; and (12) create a permanent Business and Child Care Commission. (Contains 35 references.) (KDFB)