Colo. Rev. Stat. § 24-77-109

Current through Chapter 492 of the 2024 Legislative Session
Section 24-77-109 - Definition of fee - scope - legislative declaration - definitions - repeal
(1) If a constitutional amendment is adopted at the 2024 statewide general election that amends section 20 of article X of the Colorado constitution to define the term "fee", the following provisions apply:
(a) The constitutional amendment described in this subsection (1) applies to fees increased only by:
(I) Legislation enacted by the general assembly on or after the effective date of the constitutional amendment;
(II) Rules of the applicable rule-making authority on or after the effective date of the constitutional amendment; and
(III) Formal approval or enactment by a governing board with legal authority to assess and raise fees on or after the effective date of the constitutional amendment.
(b) If a fee exists in state law or rules before the effective date of the constitutional amendment and is subject to a time frame, schedule, adjustment, or mathematical formula with predetermined objective components for increasing the fee, any increase to the fee amount does not constitute an increase for the purpose of the constitutional amendment described in this subsection (1).
(c) The constitutional amendment described in this subsection (1) does not apply to fees established before the effective date of the constitutional amendment. A fee is established before the effective date of the constitutional amendment if, regardless of when the fee begins to be charged or otherwise assessed, the fee is created by legislation or rules enacted or adopted before the effective date of the constitutional amendment or the fee is created by a citizen-initiated measure that takes effect before the effective date of the constitutional amendment.
(d) As used in the constitutional amendment described in this subsection (1) and as used in this subsection (1):
(I) "Costs incurred by the government in providing said specific benefit" means all direct and indirect costs a governmental entity incurs to provide a specific benefit, including administrative expenses, salaries and wages, costs of materials, rentals of real and personal property, overhead, payments to contractors, and any other costs incurred to provide the specific benefit.
(II)
(A) "Fair share" means the total anticipated costs incurred by the government in providing a specific benefit during the state fiscal year divided by the anticipated number of payers of the fee during the state fiscal year.
(B) "Fair share" does not mean a mathematical certainty or approximation of the payer's total benefit in comparison to the total payers that remit the fee.
(III) "Specific benefit" means a service, item, or other type of direct or indirect benefit conferred on the payer of the fee, which may include benefits realized through investments in public priorities, needs, interests, programs, infrastructure, and services, regardless of whether the specific benefit is directly used by the payer, whether the payer chooses to avail themself of the specific benefit, and whether the specific benefits are made available to persons that do not pay the fee.
(IV) "Voluntarily incurred" means a payer is not formally compelled, required, or mandated to pay a fee and has the ability to refuse, take action, or opt to take no action to avoid incurring the fee. A payer's actual ability to refuse services or opt not to purchase property that is connected with a fee is evidence that a fee is voluntarily incurred.
(2) [Repealed by 2024 amendment]
(3) If a constitutional amendment that amends section 20 of article X of the Colorado constitution to define the term "fee" is not adopted at the 2024 statewide general election, this section is repealed, effective June 30, 2025.
(4) The general assembly declares that:
(a) The constitutional amendment described in subsection (1) of this section directly amends section 20 of article X of the state constitution, and that section 20 of article X contains provisions of law governing election processes specific to state fiscal matters, including voter approval requirements and ballot language that must be submitted to the voters for certain measures, and contains subsections entitled "election provisions" and "required elections";
(b) The amendment described in subsection (1) of this section would amend section 20 of article X of the state constitution, and that such amendment, by defining a "fee", is likely to impact constitutional election requirements and may result in additional revenue sources being submitted to the voters pursuant to election requirements contained in section 20 of article X; and
(c) Therefore, this section, by construing and effectuating such constitutional amendment, is a law regarding elections.

C.R.S. § 24-77-109

Amended by 2024 Ch. 468,§ 57, eff. 6/6/2024.
Amended by 2024 Ch. 468,§ 56, eff. 6/6/2024.
Added by 2024 Ch. 184,§ 13, eff. 5/16/2024.