Second Regular Session
Seventy-fourth General Assembly
STATE OF COLORADO
INTRODUCED
LLS NO. 24-0084.01 Alison Killen x4350
SENATE BILL 24-194
Senate Committees House Committees
Local Government & Housing
A BILL FOR AN ACT
C
ONCERNING SPECIAL DISTRICT S THAT PROVIDE EMERGENCY101
SERVICES, AND, IN CONNECTION THEREWITH , AUTHORIZING A102
DISTRICT TO IMPOSE AN IM PACT FEE ON CERTAIN NEW103
CONSTRUCTION AND TO LEVY A SALES TAX TO GENERATE104
ADDITIONAL REVENUE FO R DISTRICT SERVICES .105
Bill Summary
(Note: This summary applies to this bill as introduced and does
not reflect any amendments that may be subsequently adopted. If this bill
passes third reading in the house of introduction, a bill summary that
applies to the reengrossed version of this bill will be available at
http://leg.colorado.gov
.)
Currently, a fire protection district (district) may receive and spend
an impact fee or other similar development charge in connection with a
SENATE SPONSORSHIP
Roberts and Will, Fenberg
HOUSE SPONSORSHIP
McLachlan and Armagost,
Shading denotes HOUSE amendment. Double underlining denotes SENATE amendment.
Capital letters or bold & italic numbers indicate new material to be added to existing law.
Dashes through the words or numbers indicate deletions from existing law. local government's imposition of such fee or charge to fund expenditures
by a fire and emergency services provider. Section 1 of the bill repeals
these statutory provisions for funding fire and emergency services and
section 2 prohibits a district from on its own authority imposing a fee,
rate, toll, or charge for responding to, combating, and extinguishing a fire
occurring within the district's jurisdictional boundaries, but continues to
allow a district to charge or seek reimbursement for such services as
authorized by separate state or federal law.
In place of the repealed funding mechanisms, section 3 authorizes
a district to impose its own impact fee on the construction of new
buildings, structures, facilities, or improvements on real property within
the district's jurisdictional boundaries so long as the fee is:
! Reasonably related to the overall cost of the district's
services; and
! Imposed in accordance with a fee schedule that is
legislatively adopted by the district's board and that applies
to all similarly situated property.
Section 4 gives districts the additional financial power to levy a
sales tax within the district's jurisdiction, at a rate determined by the
district's board, upon every transaction or other incident with respect to
which a sales tax is levied by the state. The tax must be approved by a
majority of the eligible electors within the district voting at a regular
special district election or at a special election that complies with section
20 of article X of the state constitution and related statutory requirements.
Such a sales tax must be collected, administered, and enforced by the
executive director of the department of revenue in the same manner as the
state sales tax.
Be it enacted by the General Assembly of the State of Colorado:1
SECTION 1. In Colorado Revised Statutes, 29-20-104.5, amend2
(1) introductory portion, (3), (4)(a), and (4)(c); and repeal (2)(b), (2)(c),3
and (2)(d) as follows:4
29-20-104.5. Impact fees - definition. (1) Pursuant to the5
authority granted in section 29-20-104 (1)(g) and as a condition of6
issuance of a development permit, a local government may impose an7
impact fee or other similar development charge to fund expenditures by8
such local government or a fire and emergency services provider that
9
provides fire protection, rescue, and emergency services in the new10
SB24-194-2- development on capital facilities needed to serve new development. No1
impact fee or other similar development charge shall be imposed except2
pursuant to a schedule that is:3
(2) (b) A local government shall confer with any fire and4
emergency services provider that provides fire protection, rescue, and5
emergency medical services in a new development, together with the6
owner or developer of the development, to assess and determine whether7
there should be an impact fee or other similar development charge8
imposed to defray the impacts to the fire and emergency services9
provider.10
(c) If a local government, in its sole discretion, elects to impose11
an impact fee or other similar development charge to fund the12
expenditures by a fire and emergency services provider for a capital13
facility, then the local government and fire and emergency services14
provider shall enter into an intergovernmental agreement defining the15
impact fee or other similar development charge and the details of16
collection and remittance.17
(d) A local government that imposes an impact fee or other similar18
development charge to fund the expenditures by a fire and emergency19
services provider for a capital facility shall pay the impact fees or other20
similar development charges collected to the fire protection and21
emergency service provider.22
(3) Any schedule of impact fees or other similar development23
charges adopted by a local government pursuant to this section shall MUST24
include provisions to ensure that no individual landowner is required to25
provide any site specific dedication or improvement to meet the same26
need for capital facilities for which the impact fee or other similar27
SB24-194
-3- development charge is imposed. A local government shall not impose an1
impact fee or other similar development charge on an individual2
landowner to fund expenditures for a capital facility used to provide fire,3
rescue, and emergency services if the landowner is already required to4
pay an impact fee or other similar development charge for another capital5
facility used to provide a similar fire, rescue, and emergency service or if6
the landowner has voluntarily contributed money for such a capital7
facility.8
(4) As used in this section, the term "capital facility" means any9
improvement or facility that:10
(a) Is directly related to any service that a local government or a11
fire and emergency services provider is authorized to provide;12
(c) Is required by the charter or general policy of a local13
government or fire and emergency services provider pursuant to a14
resolution or ordinance.15
SECTION 2. In Colorado Revised Statutes, 32-1-1001, amend16
(1)(j)(I) as follows:17
32-1-1001. Common powers - definitions. (1) For and on behalf18
of the special district the board has the following powers:19
(j) (I) To fix and from time to time to increase or decrease fees,20
rates, tolls, penalties, or charges for services, programs, or facilities21
furnished by the special district; except that
A fire protection districts may
22
only fix fees and charges as provided in section 32-1-1002 (1)(e)23
DISTRICT SHALL NOT ON ITS OWN AUTHORITY IMPOSE A FEE , RATE, TOLL,24
OR CHARGE FOR RESPONDING TO, COMBATING, OR EXTINGUISHING A FIRE25
OCCURRING ON TAXABLE REAL OR PERSONAL PROPERTY , BUILDINGS, OR26
FACILITIES LOCATED WITHIN THE FIRE PROTECTION DISTRICT 'S27
SB24-194
-4- JURISDICTIONAL BOUNDARIES. THIS LIMITATION DOES NOT PREVENT A FIRE1
PROTECTION DISTRICT FROM CHARGING OR SEEKING REIMBURSEMENT FOR2
RESPONDING TO, COMBATING, OR EXTINGUISHING SUCH A FIRE IF THE3
CHARGE OR CLAIM FOR REIMBURSEMENT IS AUTHORIZED BY A FEDERAL4
LAW OR REGULATION OR A STATE LAW OR RULE . The board may pledge5
such revenue for the payment of any indebtedness of the special district.6
Until paid, all such fees, rates, tolls, penalties, or charges shall constitute7
a perpetual lien on and against the property served, and any such lien may8
be foreclosed in the same manner as provided by the laws of this state for9
the foreclosure of mechanics' liens.10
SECTION 3. In Colorado Revised Statutes, 32-1-1002, amend11
(1)(d.5) and (1)(e) introductory portion as follows:12
32-1-1002. Fire protection districts - additional powers and13
duties. (1) In addition to the powers specified in section 32-1-1001, the14
board of any fire protection district has the following powers for and on15
behalf of the district:16
(d.5) To receive and spend an impact fee or other similar17
development charge imposed pursuant to the provisions described in18
section 29-20-104.5, C.R.S.; IMPOSE AN IMPACT FEE ON THE19
CONSTRUCTION OF NEW BUILDINGS , STRUCTURES, FACILITIES, OR20
IMPROVEMENTS, INCLUDING OIL OR GAS WELLS AND RELATED EQUIPMENT ,21
ON PREVIOUSLY IMPROVED OR ON UNIMPROVED REAL PROPERTY WITHIN22
THE DISTRICT'S JURISDICTIONAL BOUNDARIES, IF:23
(I) T
HE IMPACT FEE IS REASONABLY RELATED TO THE OVERALL24
COST OF THE DISTRICT'S SERVICES;25
(II) T
HE IMPACT FEE IS IMPOSED IN ACCORDANCE WITH A FEE26
SCHEDULE THAT IS LEGISLATIVELY ADOPTED BY THE BOARD AND THAT27
SB24-194
-5- APPLIES TO ALL CONSTRUCTION OF NEW BUILDINGS , STRUCTURES,1
FACILITIES, OR IMPROVEMENTS, INCLUDING OIL OR GAS WELLS AND2
RELATED EQUIPMENT, ON PREVIOUSLY IMPROVED OR ON UNIMPROVED3
REAL PROPERTY WITHIN THE DISTRICT 'S JURISDICTIONAL BOUNDARIES;4
AND5
(III) N
O LATER THAN SIXTY CALENDAR DAYS BEFORE IMPOSING AN6
IMPACT FEE PURSUANT TO THIS SUBSECTION (1)(d.5), THE DISTRICT7
NOTIFIES THE CLERK OF EVERY MUNICIPALITY OR COUNTY THAT INCLUDES8
TERRITORY THAT IS WHOLLY OR PARTLY LOCATED WITHIN THE DISTRICT 'S9
JURISDICTIONAL BOUNDARIES AND THAT MAY BE IMPACTED BY THE10
PROPOSED IMPACT FEE OF ITS INTENT TO IMPOSE THE FEE AND PROVIDES A11
REASONABLE OPPORTUNITY FOR THE MUNICIPALITY OR COUNTY TO SUBMIT12
WRITTEN COMMENTS REGARDING THE IMPACT FEE TO THE BOARD OF THE13
DISTRICT;14
(e) I
N ADDITION TO ALL OTHER FEES AND CHARGES ALLOWED BY15
THIS ARTICLE 1, to fix and from time to time increase or decrease fees and16
charges as follows, and the board may pledge such revenue for the17
payment of any indebtedness of the district:18
SECTION 4. In Colorado Revised Statutes, add 32-1-1107 as19
follows:20
32-1-1107. Special financial provisions - fire protection21
districts. (1) I
N ADDITION TO THE POWERS SPECIFIED IN SECTION22
32-1-1101,
THE BOARD OF A FIRE PROTECTION DISTRICT, REFERRED TO IN23
THIS SECTION AS A "DISTRICT", HAS THE POWER, FOR AND ON BEHALF OF24
THE DISTRICT, TO LEVY A UNIFORM SALES TAX, AT A RATE DETERMINED BY25
THE BOARD, UPON EVERY TRANSACTION OR OTHER INCIDENT WITH26
RESPECT TO WHICH A SALES TAX IS LEVIED BY THE STATE THAT OCCURS27
SB24-194
-6- WITHIN ANY AREA OF THE DISTRICT 'S JURISDICTION, SUBJECT TO THE1
FOLLOWING LIMITATIONS:2
(a) T
HE BOARD MAY LEVY THE SALES TAX ONLY IF THE QUESTION3
OF LEVYING THE SALES TAX IS SUBMITTED TO AND APPROVED BY A4
MAJORITY OF THE ELIGIBLE ELECTORS OF THE DISTRICT VOTING AT A5
REGULAR SPECIAL DISTRICT ELECTION OR AT A SPECIAL ELECTION HELD ON6
THE TUESDAY AFTER THE FIRST MONDAY OF NOVEMBER IN AN7
EVEN-NUMBERED YEAR OR ON THE FIRST TUESDAY OF NOVEMBER IN AN8
ODD-NUMBERED YEAR IN ACCORDANCE WITH THIS ARTICLE 1, ARTICLE9
13.5
OF TITLE 1, AND SECTION 20 OF ARTICLE X OF THE STATE10
CONSTITUTION. THE BALLOT ISSUE MUST PROVIDE THAT THE SALES TAX TO11
BE LEVIED SHALL BE IN ADDITION TO OTHER TAXES LEVIED BY THE12
DISTRICT. THE DISTRICT SHALL PAY ALL COSTS OF THE ELECTION .13
(b) T
HE NET REVENUE OF ANY SALES TAX LEVIED MAY BE USED14
ONLY TO FUND FIRE PROTECTION SERVICES IN AREAS OF THE DISTRICT IN15
WHICH THE TAX IS TO BE LEVIED.16
(2) T
HE EXECUTIVE DIRECTOR OF THE DEPARTMENT OF REVENUE17
SHALL COLLECT, ADMINISTER, AND ENFORCE ANY SALES TAX LEVIED BY18
A DISTRICT PURSUANT TO PART 2 OF ARTICLE 2 OF TITLE 29, AS ADDED AND19
AMENDED WITH RELOCATED PROVISIONS IN SENATE BILL 24-025,20
ENACTED IN 2024. THE DISTRICT SHALL PAY THE NET INCREMENTAL COST21
INCURRED BY THE DEPARTMENT OF REVENUE IN THE ADMINISTRATION AND22
COLLECTION OF THE SALES TAX.23
(3) R
EVENUE RAISED BY A DISTRICT THROUGH THE LEVY OF A24
SALES TAX PURSUANT TO THIS SECTION IS IN ADDITION TO AND SHALL NOT25
BE USED TO SUPPLANT ANY FUNDING THAT THE DISTRICT WOULD26
OTHERWISE BE ENTITLED TO RECEIVE FROM THE STATE OR ANY27
SB24-194
-7- SUBDIVISION THEREOF.1
SECTION 5. In Colorado Revised Statutes, add 32-1-1107 as2
follows:3
32-1-1107. Special financial provisions - fire protection4
districts. (1) I
N ADDITION TO THE POWERS SPECIFIED IN SECTION5
32-1-1101,
THE BOARD OF A FIRE PROTECTION DISTRICT, REFERRED TO IN6
THIS SECTION AS A "DISTRICT", HAS THE POWER, FOR AND ON BEHALF OF7
THE DISTRICT, TO LEVY A UNIFORM SALES TAX, AT A RATE DETERMINED BY8
THE BOARD, UPON EVERY TRANSACTION OR OTHER INCIDENT WITH9
RESPECT TO WHICH A SALES TAX IS LEVIED BY THE STATE THAT OCCURS10
WITHIN ANY AREA OF THE DISTRICT 'S JURISDICTION, SUBJECT TO THE11
FOLLOWING LIMITATIONS:12
(a) T
HE BOARD MAY LEVY THE SALES TAX ONLY IF THE QUESTION13
OF LEVYING THE SALES TAX IS SUBMITTED TO AND APPROVED BY A14
MAJORITY OF THE ELIGIBLE ELECTORS OF THE DISTRICT VOTING AT A15
REGULAR SPECIAL DISTRICT ELECTION OR AT A SPECIAL ELECTION HELD ON16
THE TUESDAY AFTER THE FIRST MONDAY OF NOVEMBER IN AN17
EVEN-NUMBERED YEAR OR ON THE FIRST TUESDAY OF NOVEMBER IN AN18
ODD-NUMBERED YEAR IN ACCORDANCE WITH THIS ARTICLE 1, ARTICLE19
13.5
OF TITLE 1, AND SECTION 20 OF ARTICLE X OF THE STATE20
CONSTITUTION. THE BALLOT ISSUE MUST PROVIDE THAT THE SALES TAX TO21
BE LEVIED SHALL BE IN ADDITION TO OTHER TAXES LEVIED BY THE22
DISTRICT. THE DISTRICT SHALL PAY ALL COSTS OF THE ELECTION .23
(b) T
HE NET REVENUE OF ANY SALES TAX LEVIED MAY BE USED24
ONLY TO FUND FIRE PROTECTION SERVICES IN AREAS OF THE DISTRICT IN25
WHICH THE TAX IS TO BE LEVIED.26
(2) (a) T
HE EXECUTIVE DIRECTOR OF THE DEPARTMENT OF27
SB24-194
-8- REVENUE SHALL COLLECT , ADMINISTER, AND ENFORCE ANY SALES TAX1
LEVIED BY A DISTRICT IN THE SAME MANNER USED TO COLLECT ,2
ADMINISTER, AND ENFORCE THE STATE SALES TAX LEVIED PURSUANT TO3
ARTICLE 26 OF TITLE 39, INCLUDING THE RETENTION BY A VENDOR OF THE4
PERCENTAGE OF THE AMOUNT RE MITTED TO COVER THE VENDOR 'S5
EXPENSE IN THE COLLECTION AND REMITTANCE OF THE SALES TAX6
SPECIFIED IN SECTION 39-26-105. THE EXECUTIVE DIRECTOR OF THE7
DEPARTMENT OF REVENUE SHALL MAKE MONTHLY DISTRIBUTIONS OF8
SALES TAX COLLECTIONS TO THE DISTRICT. THE DISTRICT SHALL PAY THE9
NET INCREMENTAL COST INCURRED BY THE DEPARTMENT OF REVENUE IN10
THE ADMINISTRATION AND COLLECTION OF THE SALES TAX .11
(b) A
QUALIFIED PURCHASER MAY PROVIDE A DIRECT PAYMENT12
PERMIT NUMBER ISSUED PURSUANT TO SECTION 39-26-103.5 TO A VENDOR13
OR RETAILER THAT IS LIABLE AND RESPONSIBLE FOR COLLECTING AND14
REMITTING ANY SALES TAX LEVIED ON A SALE MADE TO THE QUALIFIED15
PURCHASER PURSUANT TO THE PROVISIONS OF THIS SECTION . A VENDOR16
OR RETAILER THAT HAS RECEIVED A DIRECT PAYMENT PERMIT NUMBER IN17
GOOD FAITH FROM A QUALIFIED PURCHASER IS NOT LIABLE OR18
RESPONSIBLE FOR COLLECTION AND REMITTANCE OF ANY SALES TAX19
LEVIED ON A SALE THAT IS PAID FOR DIRECTLY FROM THE QUALIFIED20
PURCHASER'S MONEY AND NOT THE PERSONAL MONEY OF AN INDIVIDUAL21
IN ACCORDANCE WITH SECTION 39-26-105 (1)(a)(I)(B).22
(c) A
QUALIFIED PURCHASER THAT PROVIDES A DIRECT PAYMENT23
PERMIT NUMBER TO A VENDOR OR RETAILER IS LIABLE AND RESPONSIBLE24
FOR THE AMOUNT OF SALES TAX LEVIED ON A SALE MADE TO THE25
QUALIFIED PURCHASER IN THE SAME MANNER AS LIABILITY WOULD BE26
LEVIED ON A QUALIFIED PURCHASER FOR STATE SALES TAX PURSUANT TO27
SB24-194
-9- SECTION 39-26-105 (5)(a).1
(3) R
EVENUE RAISED BY A DISTRICT THROUGH THE LEVY OF A2
SALES TAX PURSUANT TO THIS SECTION IS IN ADDITION TO AND SHALL NOT3
BE USED TO SUPPLANT ANY FUNDING THAT THE DISTRICT WOULD4
OTHERWISE BE ENTITLED TO RECEIVE FROM THE STATE OR ANY5
SUBDIVISION THEREOF.6
SECTION 6. Act subject to petition - effective date. (1) 7
Except as otherwise provided in subsections (2) and (3) of this section,8
this act takes effect at 12:01 a.m. on the day following the expiration of9
the ninety-day period after final adjournment of the general assembly;10
except that, if a referendum petition is filed pursuant to section 1 (3) of11
article V of the state constitution against this act or an item, section, or12
part of this act within such period, then the act, item, section, or part will13
not take effect unless approved by the people at the general election to be14
held in November 2024 and, in such case, will take effect on the date of15
the official declaration of the vote thereon by the governor.16
(2) Section 32-1-1107, C.R.S., enacted in section 4 of this act,17
takes effect only if Senate Bill 24-025 becomes law, in which case section18
32-1-1107, C.R.S., as enacted in section 4 of this act, takes effect on the19
effective date of Senate Bill 24-025.20
(3) Section 32-1-1107, C.R.S., enacted in section 5 of this act,21
takes effect only if Senate Bill 24-025 does not become law, in which22
case section 32-1-1107, C.R.S., as enacted in section 5 of this act, takes23
effect on the applicable effective date of this act.24
SB24-194
-10-