Second Regular Session
Seventy-fourth General Assembly
STATE OF COLORADO
REREVISED
This Version Includes All Amendments
Adopted in the Second House
LLS NO. 24-0084.01 Alison Killen x4350
SENATE BILL 24-194
Senate Committees House Committees
Local Government & Housing Transportation, Housing & Local Government
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
HOUSE
3rd Reading Unamended
April 26, 2024
HOUSE
2nd Reading Unamended
April 25, 2024
SENATE
3rd Reading Unamended
April 18, 2024
SENATE
Amended 2nd Reading
April 17, 2024
SENATE SPONSORSHIP
Roberts and Will, Fenberg, Buckner, Cutter, Exum, Ginal, Marchman, Michaelson Jenet,
Mullica, Priola
HOUSE SPONSORSHIP
McLachlan and Armagost, Amabile, Bird, Brown, Catlin, Clifford, Daugherty, Joseph,
Lindsay, Lukens, Mabrey, Marvin, McCluskie, Parenti, Snyder, Valdez, Young
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In place of the repealed funding mechanisms, section 3 authorizes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
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
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
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) (I) 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 PURSUANT TO A23
SCHEDULE THAT IS:24
(A) L
EGISLATIVELY ADOPTED;
25
(B) G
ENERALLY APPLICABLE TO A BROAD CLASS OF PROPERTY ;
26
AND27
194
-5- (C) INTENDED TO DEFRAY THE PROJECTED IMPACTS ON CAPITAL1
FACILITIES CAUSED BY THE PROPOSED CONSTRUCTION .2
(II) A
DISTRICT SHALL QUANTIFY THE REASONABLE IMPACTS OF
3
PROPOSED CONSTRUCTION ON EXISTING CAPITAL FACILITIES AND4
ESTABLISH THE IMPACT FEE AT A LEVEL NO GREATER THAN NECESSARY TO5
DEFRAY SUCH IMPACTS DIRECTLY RELATED TO THE PROPOSED6
CONSTRUCTION. AN IMPACT FEE SHALL NOT BE IMPOSED TO REMEDY ANY7
DEFICIENCY IN CAPITAL FACILITIES THAT EXISTS WITHOUT REGARD TO THE8
PROPOSED CONSTRUCTION .9
(III) A
NY SCHEDULE OF IMPACT FEES ADOPTED BY A DISTRICT
10
PURSUANT TO THIS SUBSECTION (1)(d.5) MUST INCLUDE PROVISIONS TO11
ENSURE THAT NO INDIVIDUAL LANDOWNER IS REQUIRED TO PROVIDE ANY12
SITE SPECIFIC DEDICATION OR IMPROVEMENT TO MEET THE SAME NEED FOR13
CAPITAL FACILITIES FOR WHICH THE IMPACT FEE IS IMPOSED .14
(IV) N
O LATER THAN SIXTY CALENDAR DAYS BEFORE ADOPTING
15
AN IMPACT FEE SCHEDULE PURSUANT TO THIS SUBSECTION (1)(d.5), A16
DISTRICT SHALL NOTIFY THE CLERK OF EVERY MUNICIPALITY OR COUNTY17
THAT INCLUDES TERRITORY THAT IS WHOLLY OR PARTLY LOCATED WITHIN18
THE DISTRICT'S JURISDICTIONAL BOUNDARIES AND THAT MAY BE IMPACTED19
BY THE PROPOSED IMPACT FEE SCHEDULE OF THE DISTRICT 'S INTENT TO20
ADOPT THE SCHEDULE AND PROVIDE A REASONABLE OPPORTUNITY FOR21
THE MUNICIPALITY OR COUNTY TO SUBMIT WRITTEN COMMENTS22
REGARDING THE SCHEDULE OF IMPACT FEES TO THE BOARD OF THE23
DISTRICT.24
(V) A
N IMPACT FEE IMPOSED PURSUANT TO THIS SUBSECTION
25
(1)(d.5)
MUST BE COLLECTED AND ACCOUNTED FOR IN THE SAME MANNER
26
AS A LAND DEVELOPMENT CHARGE IS REQUIRED TO BE COLLECTED AND27
194
-6- ACCOUNTED FOR PURSUANT TO PART 8 OF ARTICLE 1 OF TITLE 29.1
(VI) A
N IMPACT FEE SHALL NOT BE IMPOSED ON ANY
2
CONSTRUCTION OF NEW BUILDINGS , STRUCTURES, FACILITIES, OR3
IMPROVEMENTS, INCLUDING OIL OR GAS WELLS AND RELATED EQUIPMENT ,4
ON PREVIOUSLY IMPROVED OR ON UNIMPROVED REAL PROPERTY WITHIN5
THE DISTRICT'S JURISDICTIONAL BOUNDARIES, FOR WHICH AN INDIVIDUAL6
OR ENTITY HAS SUBMITTED A COMPLETED APPLICATION FOR A7
DEVELOPMENT PERMIT TO AN APPROVING LOCAL GOVERNMENT PRIOR TO8
THE ADOPTION OF A SCHEDULE OF IMPACT FEES BY THE DISTRICT9
PURSUANT TO THIS SUBSECTION (1)(d.5). A DISTRICT SHALL NOT COLLECT10
AN IMPACT FEE BEFORE THE ISSUANCE OF A BUILDING PERMIT BY THE11
APPROVING LOCAL GOVERNMENT . THE APPROVING LOCAL GOVERNMENT12
SHALL NOTIFY THE DISTRICT OF THE ISSUANCE OF A BUILDING PERMIT FOR13
THE CONSTRUCTION OF NEW BUILDINGS , STRUCTURES, FACILITIES, OR14
IMPROVEMENTS, INCLUDING OIL OR GAS WELLS AND RELATED EQUIPMENT ,15
ON PREVIOUSLY IMPROVED OR ON UNIMPROVED REAL PROPERTY WITHIN16
THE DISTRICT'S JURISDICTIONAL BOUNDARIES AT THE TIME OF ISSUANCE . 17
(VII) A
NY PERSON OR ENTITY THAT OWNS OR HAS AN INTEREST IN
18
LAND THAT IS OR BECOMES SUBJECT TO A SCHEDULE OF IMPACT FEES19
IMPOSED BY A DISTRICT PURSUANT TO THIS SUBSECTION (1)(d.5) SHALL,20
BY RECEIVING A BUILDING PERMIT FROM THE APPROVING LOCAL21
GOVERNMENT, HAVE STANDING TO FILE AN ACTION FOR DECLARATORY22
JUDGMENT TO DETERMINE WHETHER THE IMPACT FEE SCHEDULE COMPLIES23
WITH THE PROVISIONS OF THIS SUBSECTION (1)(d.5). A PERSON OR ENTITY24
WITH STANDING WHO BELIEVES THAT A DISTRICT HAS IMPROPERLY25
APPLIED AN IMPACT FEE SCHEDULE PURSUANT TO THIS SUBSECTION26
(1)(d.5)
TO THE CONSTRUCTION OF ANY NEW BUILDINGS , STRUCTURES,
27
194
-7- FACILITIES, OR IMPROVEMENTS , INCLUDING OIL OR GAS WELL AND1
RELATED EQUIPMENT, ON PREVIOUSLY IMPROVED OR ON UNIMPROVED2
REAL PROPERTY WITHIN THE DISTRICT'S JURISDICTIONAL BOUNDARIES MAY3
PAY THE FEE IMPOSED AND PROCEED WITH CONSTRUCTION WITHOUT4
PREJUDICE TO THE PERSON OR ENTITY'S RIGHT TO CHALLENGE THE IMPACT5
FEE IMPOSED UNDER RULE 106 OF THE COLORADO RULES OF CIVIL6
PROCEDURE. IF THE COURT DETERMINES THAT THE DISTRICT HAS EITHER7
IMPOSED AN IMPACT FEE ON CONSTRUCTION THAT IS NOT SUBJECT TO THE8
ADOPTED SCHEDULE OF IMPACT FEES OR IMPROPERLY CALCULATED THE9
IMPACT FEE AMOUNT, IT MAY ENTER JUDGMENT IN FAVOR OF THE PERSON10
OR ENTITY FOR THE AMOUNT OF ANY IMPACT FEE WRONGFULLY11
COLLECTED WITH INTEREST THEREON FROM THE DATE OF COLLECTION .12
(VIII) A
S USED IN THIS SUBSECTION (1)(d.5):
13
(A) "C
APITAL FACILITY" MEANS ANY IMPROVEMENT OR FACILITY
14
THAT IS DIRECTLY RELATED TO ANY SERVICE THAT A DISTRICT IS15
AUTHORIZED TO PROVIDE, HAS AN ESTIMATED USEFUL LIFE OF FIVE YEARS16
OR LONGER, AND IS REQUIRED BY THE BYLAWS, RULES, OR REGULATIONS17
OF A DISTRICT, AS ADOPTED BY THE BOARD OF THE DISTRICT .18
(B) "L
OCAL GOVERNMENT" HAS THE SAME MEANING AS SET FORTH
19
IN SECTION 29-20-103 (1.5).20
(IX) N
OTWITHSTANDING THE PROVISIONS OF THIS SECTION , A FIRE
21
PROTECTION DISTRICT MAY WAIVE AN IMPACT FEE OR OTHER SIMILAR22
DEVELOPMENT CHARGE ON THE DEVELOPMENT OF LOW - OR23
MODERATE-INCOME HOUSING OR AFFORDABLE EMPLOYEE HOUSING AS24
DEFINED BY THE FIRE PROTECTION DISTRICT.25
(e) I
N ADDITION TO ALL OTHER FEES AND CHARGES ALLOWED BY26
THIS ARTICLE 1, to fix and from time to time increase or decrease fees and27
194
-8- charges as follows, and the board may pledge such revenue for the1
payment of any indebtedness of the district:2
SECTION 4. In Colorado Revised Statutes, 32-1-1007, amend3
(1)(b); and add (1)(c) as follows:4
32-1-1007. Ambulance districts - additional powers - special5
provisions. (1) In addition to the powers specified in section 32-1-1001,6
the board of any ambulance district, unless provided in section 32-1-10027
(1)(c) or 32-1-1003 (1)(b), has the following powers for and on behalf of8
such district:9
(b) To provide emergency medical services by employees of the10
district, to provide a voluntary ambulance service, and to make contracts11
with individuals, partnerships, associations, or corporations or with other12
political subdivisions of the state or any combination thereof. For the13
purpose of this paragraph (b) SUBSECTION (1)(b), "voluntary ambulance14
service" means an ambulance service which is operating not for pecuniary15
profit or financial gain and no part of the assets or income of which is16
distributable to, or enures to the benefit of, its members, directors, or17
officers.18
(c) (I) T
O IMPOSE AN IMPACT FEE ON THE CONSTRUCTION OF NEW
19
BUILDINGS, STRUCTURES, FACILITIES, OR IMPROVEMENTS, INCLUDING OIL20
OR GAS WELLS AND RELATED EQUIPMENT , ON PREVIOUSLY IMPROVED OR21
ON UNIMPROVED REAL PROPERTY WITHIN THE DISTRICT 'S JURISDICTIONAL22
BOUNDARIES PURSUANT TO A SCHEDULE THAT IS :23
(A) L
EGISLATIVELY ADOPTED;
24
(B) G
ENERALLY APPLICABLE TO A BROAD CLASS OF PROPERTY ;
25
AND26
(C) I
NTENDED TO DEFRAY THE PROJECTED IMPACTS ON CAPITAL
27
194
-9- FACILITIES CAUSED BY THE PROPOSED CONSTRUCTION .1
(II) A
DISTRICT SHALL QUANTIFY THE REASONABLE IMPACTS OF
2
PROPOSED CONSTRUCTION ON EXISTING CAPITAL FACILITIES AND3
ESTABLISH THE IMPACT FEE AT A LEVEL NO GREATER THAN NECESSARY TO4
DEFRAY SUCH IMPACTS DIRECTLY RELATED TO THE PROPOSED5
CONSTRUCTION. AN IMPACT FEE SHALL NOT BE IMPOSED TO REMEDY ANY6
DEFICIENCY IN CAPITAL FACILITIES THAT EXISTS WITHOUT REGARD TO THE7
PROPOSED CONSTRUCTION .8
(III) A
NY SCHEDULE OF IMPACT FEES ADOPTED BY A DISTRICT
9
PURSUANT TO THIS SUBSECTION (1)(c) MUST INCLUDE PROVISIONS TO10
ENSURE THAT NO INDIVIDUAL LANDOWNER IS REQUIRED TO PROVIDE ANY11
SITE SPECIFIC DEDICATION OR IMPROVEMENT TO MEET THE SAME NEED FOR12
CAPITAL FACILITIES FOR WHICH THE IMPACT FEE IS IMPOSED .13
(IV) N
O LATER THAN SIXTY CALENDAR DAYS BEFORE ADOPTING
14
AN IMPACT FEE SCHEDULE PURSUANT TO THIS SUBSECTION (1)(c), A15
DISTRICT SHALL NOTIFY THE CLERK OF EVERY MUNICIPALITY OR COUNTY16
THAT INCLUDES TERRITORY THAT IS WHOLLY OR PARTLY LOCATED WITHIN17
THE DISTRICT'S JURISDICTIONAL BOUNDARIES AND THAT MAY BE IMPACTED18
BY THE PROPOSED IMPACT FEE SCHEDULE OF THE DISTRICT 'S INTENT TO19
ADOPT THE SCHEDULE AND PROVIDE A REASONABLE OPPORTUNITY FOR20
THE MUNICIPALITY OR COUNTY TO SUBMIT WRITTEN COMMENTS21
REGARDING THE SCHEDULE OF IMPACT FEES TO THE BOARD OF THE22
DISTRICT.23
(V) A
N IMPACT FEE IMPOSED PURSUANT TO THIS SUBSECTION
24
(1)(c)
MUST BE COLLECTED AND ACCOUNTED FOR IN THE SAME MANNER
25
AS A LAND DEVELOPMENT CHARGE IS REQUIRED TO BE COLLECTED AND26
ACCOUNTED FOR PURSUANT TO PART 8 OF ARTICLE 1 OF TITLE 29.27
194
-10- (VI) AN IMPACT FEE SHALL NOT BE IMPOSED ON ANY1
CONSTRUCTION OF NEW BUILDINGS , STRUCTURES, FACILITIES, OR2
IMPROVEMENTS, INCLUDING OIL OR GAS WELLS AND RELATED EQUIPMENT ,3
ON PREVIOUSLY IMPROVED OR ON UNIMPROVED REAL PROPERTY WITHIN4
THE DISTRICT'S JURISDICTIONAL BOUNDARIES, FOR WHICH AN INDIVIDUAL5
OR ENTITY HAS SUBMITTED A COMPLETED APPLICATION FOR A6
DEVELOPMENT PERMIT TO AN APPROVING LOCAL GOVERNMENT PRIOR TO7
THE ADOPTION OF A SCHEDULE OF IMPACT FEES BY THE DISTRICT8
PURSUANT TO THIS SUBSECTION (1)(c). A DISTRICT SHALL NOT COLLECT9
AN IMPACT FEE BEFORE THE ISSUANCE OF A BUILDING PERMIT BY THE10
APPROVING LOCAL GOVERNMENT . THE APPROVING LOCAL GOVERNMENT11
SHALL NOTIFY THE DISTRICT OF THE ISSUANCE OF A BUILDING PERMIT FOR12
THE CONSTRUCTION OF NEW BUILDINGS , STRUCTURES, FACILITIES, OR13
IMPROVEMENTS, INCLUDING OIL OR GAS WELLS AND RELATED EQUIPMENT ,14
ON PREVIOUSLY IMPROVED OR ON UNIMPROVED REAL PROPERTY WITHIN15
THE DISTRICT'S JURISDICTIONAL BOUNDARIES AT THE TIME OF ISSUANCE .16
(VII) A
NY PERSON OR ENTITY THAT OWNS OR HAS AN INTEREST IN
17
LAND THAT IS OR BECOMES SUBJECT TO A SCHEDULE OF IMPACT FEES18
IMPOSED BY A DISTRICT PURSUANT TO THIS SUBSECTION (1)(c) SHALL, BY19
RECEIVING A BUILDING PERMIT FROM THE APPROVING LOCAL20
GOVERNMENT, HAVE STANDING TO FILE AN ACTION FOR DECLARATORY21
JUDGMENT TO DETERMINE WHETHER THE IMPACT FEE SCHEDULE COMPLIES22
WITH THE PROVISIONS OF THIS SUBSECTION (1)(c). A PERSON OR ENTITY23
WITH STANDING WHO BELIEVES THAT A DISTRICT HAS IMPROPERLY24
APPLIED AN IMPACT FEE SCHEDULE PURSUANT TO THIS SUBSECTION (1)(c)25
TO THE CONSTRUCTION OF ANY NEW BUILDINGS , STRUCTURES, FACILITIES,26
OR IMPROVEMENTS , INCLUDING OIL OR GAS WELL AND RELATED27
194
-11- EQUIPMENT, ON PREVIOUSLY IMPROVED OR ON UNIMPROVED REAL1
PROPERTY WITHIN THE DISTRICT'S JURISDICTIONAL BOUNDARIES MAY PAY2
THE FEE IMPOSED AND PROCEED WITH CONSTRUCTION WITHOUT PREJUDICE3
TO THE PERSON OR ENTITY 'S RIGHT TO CHALLENGE THE IMPACT FEE4
IMPOSED UNDER RULE 106 OF THE COLORADO RULES OF CIVIL PROCEDURE.5
I
F THE COURT DETERMINES THAT THE DISTRICT HAS EITHER IMPOSED AN
6
IMPACT FEE ON CONSTRUCTION THAT IS NOT SUBJECT TO THE ADOPTED7
SCHEDULE OF IMPACT FEES OR IMPROPERLY CALCULATED THE IMPACT FEE8
AMOUNT, IT MAY ENTER JUDGMENT IN FAVOR OF THE PERSON OR ENTITY9
FOR THE AMOUNT OF ANY IMPACT FEE WRONGFULLY COLLECTED WITH10
INTEREST THEREON FROM THE DATE OF COLLECTION .11
(VIII) A
S USED IN THIS SUBSECTION (1)(c):
12
(A) "C
APITAL FACILITY" MEANS ANY IMPROVEMENT OR FACILITY
13
THAT IS DIRECTLY RELATED TO ANY SERVICE THAT A DISTRICT IS14
AUTHORIZED TO PROVIDE, HAS AN ESTIMATED USEFUL LIFE OF FIVE YEARS15
OR LONGER, AND IS REQUIRED BY THE BYLAWS, RULES, OR REGULATIONS16
OF A DISTRICT, AS ADOPTED BY THE BOARD OF THE DISTRICT .17
(B) "L
OCAL GOVERNMENT" HAS THE SAME MEANING AS SET FORTH
18
IN SECTION 29-20-103 (1.5).19
(IX) N
OTWITHSTANDING THE PROVISIONS OF THIS SECTION , AN
20
AMBULANCE DISTRICT MAY WAIVE AN IMPACT FEE OR OTHER SIMILAR21
DEVELOPMENT CHARGE ON THE DEVELOPMENT OF LOW - OR22
MODERATE-INCOME HOUSING OR AFFORDABLE EMPLOYEE HOUSING AS23
DEFINED BY THE AMBULANCE DISTRICT .24
SECTION 5. In Colorado Revised Statutes, add 32-1-1107 as25
follows:26
32-1-1107. Special financial provisions - fire protection27
194
-12- districts. (1) I N ADDITION TO THE POWERS SPECIFIED IN SECTION1
32-1-1101,
THE BOARD OF A FIRE PROTECTION DISTRICT, REFERRED TO IN2
THIS SECTION AS A "DISTRICT", HAS THE POWER, FOR AND ON BEHALF OF3
THE DISTRICT, TO LEVY A UNIFORM SALES TAX, AT A RATE DETERMINED BY4
THE BOARD, UPON EVERY TRANSACTION OR OTHER INCIDENT WITH5
RESPECT TO WHICH A SALES TAX IS LEVIED BY THE STATE THAT OCCURS6
WITHIN ANY AREA OF THE DISTRICT 'S JURISDICTION, SUBJECT TO THE7
FOLLOWING LIMITATIONS:8
(a) T
HE BOARD MAY LEVY THE SALES TAX ONLY IF THE QUESTION9
OF LEVYING THE SALES TAX IS SUBMITTED TO AND APPROVED BY A10
MAJORITY OF THE ELIGIBLE ELECTORS OF THE DISTRICT VOTING AT A 11
REGULAR SPECIAL DISTRICT ELECTION OR AT A SPECIAL ELECTION HELD ON12
THE TUESDAY AFTER THE FIRST MONDAY OF NOVEMBER IN AN13
EVEN-NUMBERED YEAR OR ON THE FIRST TUESDAY OF NOVEMBER IN AN14
ODD-NUMBERED YEAR IN ACCORDANCE WITH THIS ARTICLE 1, ARTICLE15
13.5
OF TITLE 1, AND SECTION 20 OF ARTICLE X OF THE STATE16
CONSTITUTION. THE BALLOT ISSUE MUST PROVIDE THAT THE SALES TAX TO17
BE LEVIED SHALL BE IN ADDITION TO OTHER TAXES LEVIED BY THE18
DISTRICT. THE DISTRICT SHALL PAY ALL COSTS OF THE ELECTION .19
(b) T
HE NET REVENUE OF ANY SALES TAX LEVIED MAY BE USED20
ONLY TO FUND FIRE PROTECTION SERVICES IN AREAS OF THE DISTRICT IN21
WHICH THE TAX IS TO BE LEVIED.22
(2) T
HE EXECUTIVE DIRECTOR OF THE DEPARTMENT OF REVENUE23
SHALL COLLECT, ADMINISTER, AND ENFORCE ANY SALES TAX LEVIED BY24
A DISTRICT PURSUANT TO PART 2 OF ARTICLE 2 OF TITLE 29, AS ADDED AND25
AMENDED WITH RELOCATED PROVISIONS IN SENATE BILL 24-025,26
ENACTED IN 2024. THE DISTRICT SHALL PAY THE NET INCREMENTAL COST27
194
-13- INCURRED BY THE DEPARTMENT OF REVENUE IN THE ADMINISTRATION AND1
COLLECTION OF THE SALES TAX.2
(3) R
EVENUE RAISED BY A DISTRICT THROUGH THE LEVY OF A3
SALES TAX PURSUANT TO THIS SECTION IS IN ADDITION TO AND SHALL NOT4
BE USED TO SUPPLANT ANY FUNDING THAT THE DISTRICT WOULD5
OTHERWISE BE ENTITLED TO RECEIVE FROM THE STATE OR ANY6
SUBDIVISION THEREOF.7
SECTION 6.
In Colorado Revised Statutes, add 32-1-1107 as8
follows:9
32-1-1107. Special financial provisions - fire protection10
districts. (1) I
N ADDITION TO THE POWERS SPECIFIED IN SECTION11
32-1-1101,
THE BOARD OF A FIRE PROTECTION DISTRICT, REFERRED TO IN12
THIS SECTION AS A "DISTRICT", HAS THE POWER, FOR AND ON BEHALF OF13
THE DISTRICT, TO LEVY A UNIFORM SALES TAX, AT A RATE DETERMINED BY14
THE BOARD, UPON EVERY TRANSACTION OR OTHER INCIDENT WITH15
RESPECT TO WHICH A SALES TAX IS LEVIED BY THE STATE THAT OCCURS16
WITHIN ANY AREA OF THE DISTRICT 'S JURISDICTION, SUBJECT TO THE17
FOLLOWING LIMITATIONS:18
(a) T
HE BOARD MAY LEVY THE SALES TAX ONLY IF THE QUESTION19
OF LEVYING THE SALES TAX IS SUBMITTED TO AND APPROVED BY A20
MAJORITY OF THE ELIGIBLE ELECTORS OF THE DISTRICT VOTING AT A21
REGULAR SPECIAL DISTRICT ELECTION OR AT A SPECIAL ELECTION HELD ON22
THE TUESDAY AFTER THE FIRST MONDAY OF NOVEMBER IN AN23
EVEN-NUMBERED YEAR OR ON THE FIRST TUESDAY OF NOVEMBER IN AN24
ODD-NUMBERED YEAR IN ACCORDANCE WITH THIS ARTICLE 1, ARTICLE25
13.5
OF TITLE 1, AND SECTION 20 OF ARTICLE X OF THE STATE26
CONSTITUTION. THE BALLOT ISSUE MUST PROVIDE THAT THE SALES TAX TO27
194
-14- BE LEVIED SHALL BE IN ADDITION TO OTHER TAXES LEVIED BY THE1
DISTRICT. THE DISTRICT SHALL PAY ALL COSTS OF THE ELECTION .2
(b) T
HE NET REVENUE OF ANY SALES TAX LEVIED MAY BE USED3
ONLY TO FUND FIRE PROTECTION SERVICES IN AREAS OF THE DISTRICT IN4
WHICH THE TAX IS TO BE LEVIED.5
(2) (a) T
HE EXECUTIVE DIRECTOR OF THE DEPARTMENT OF6
REVENUE SHALL COLLECT , ADMINISTER, AND ENFORCE ANY SALES TAX7
LEVIED BY A DISTRICT IN THE SAME MANNER USED TO COLLECT ,8
ADMINISTER, AND ENFORCE THE STATE SALES TAX LEVIED PURSUANT TO9
ARTICLE 26 OF TITLE 39, INCLUDING THE RETENTION BY A VENDOR OF THE10
PERCENTAGE OF THE AMOUNT REMITTED TO COVER THE VENDOR 'S11
EXPENSE IN THE COLLECTION AND REMITTANCE OF THE SALES TAX12
SPECIFIED IN SECTION 39-26-105. THE EXECUTIVE DIRECTOR OF THE13
DEPARTMENT OF REVENUE SHALL MAKE MONTHLY DISTRIBUTIONS OF14
SALES TAX COLLECTIONS TO THE DISTRICT. THE DISTRICT SHALL PAY THE15
NET INCREMENTAL COST INCURRED BY THE DEPARTMENT OF REVENUE IN16
THE ADMINISTRATION AND COLLECTION OF THE SALES TAX .17
(b) A
QUALIFIED PURCHASER MAY PROVIDE A DIRECT PAYMENT18
PERMIT NUMBER ISSUED PURSUANT TO SECTION 39-26-103.5 TO A VENDOR19
OR RETAILER THAT IS LIABLE AND RESPONSIBLE FOR COLLECTING AND20
REMITTING ANY SALES TAX LEVIED ON A SALE MADE TO THE QUALIFIED21
PURCHASER PURSUANT TO THE PROVISIONS OF THIS SECTION . A VENDOR22
OR RETAILER THAT HAS RECEIVED A DIRECT PAYMENT PERMIT NUMBER IN23
GOOD FAITH FROM A QUALIFIED PURCHASER IS NOT LIABLE OR24
RESPONSIBLE FOR COLLECTION AND REMITTANCE OF ANY SALES TAX25
LEVIED ON A SALE THAT IS PAID FOR DIRECTLY FROM THE QUALIFIED26
PURCHASER'S MONEY AND NOT THE PERSONAL MONEY OF AN INDIVIDUAL27
194
-15- IN ACCORDANCE WITH SECTION 39-26-105 (1)(a)(I)(B).1
(c) A
QUALIFIED PURCHASER THAT PROVIDES A DIRECT PAYMENT2
PERMIT NUMBER TO A VENDOR OR RETAILER IS LIABLE AND RESPONSIBLE3
FOR THE AMOUNT OF SALES TAX LEVIED ON A SALE MADE TO THE4
QUALIFIED PURCHASER IN THE SAME MANNER AS LIABILITY WOULD BE5
LEVIED ON A QUALIFIED PURCHASER FOR STATE SALES TAX PURSUANT TO6
SECTION 39-26-105 (5)(a).7
(3) R
EVENUE RAISED BY A DISTRICT THROUGH THE LEVY OF A8
SALES TAX PURSUANT TO THIS SECTION IS IN ADDITION TO AND SHALL NOT9
BE USED TO SUPPLANT ANY FUNDING THAT THE DISTRICT WOULD10
OTHERWISE BE ENTITLED TO RECEIVE FROM THE STATE OR ANY11
SUBDIVISION THEREOF.12
SECTION 7. In Colorado Revised Statutes, add 32-1-1108 as
13
follows:14
32-1-1108. Special financial provisions - ambulance districts.15
(1) I
N ADDITION TO THE POWERS SPECIFIED IN SECTION 32-1-1101, THE
16
BOARD OF AN AMBULANCE DISTRICT , REFERRED TO IN THIS SECTION AS A17
"
DISTRICT", HAS THE POWER FOR AND ON BEHALF OF THE DISTRICT TO
18
LEVY A UNIFORM SALES TAX AT A RATE DETERMINED BY THE BOARD UPON19
EVERY TRANSACTION OR OTHER INCIDENT WITH RESPECT TO WHICH A20
SALES TAX IS LEVIED BY THE STATE THAT OCCURS WITHIN ANY AREA OF21
THE DISTRICT'S JURISDICTION, SUBJECT TO THE FOLLOWING LIMITATIONS:22
(a) T
HE BOARD MAY LEVY THE SALES TAX ONLY IF THE QUESTION
23
OF LEVYING THE SALES TAX IS SUBMITTED TO AND APPROVED BY A24
MAJORITY OF THE ELIGIBLE ELECTORS OF THE DISTRICT VOTING AT A25
REGULAR SPECIAL DISTRICT ELECTION OR AT A SPECIAL DISTRICT ELECTION26
HELD ON THE TUESDAY AFTER THE FIRST MONDAY IN NOVEMBER IN AN27
194
-16- EVEN-NUMBERED YEAR OR ON THE FIRST TUESDAY OF NOVEMBER IN AN1
ODD-NUMBERED YEAR IN ACCORDANCE WITH THIS ARTICLE 1, ARTICLE2
13.5
OF TITLE 1, AND SECTION 20 OF ARTICLE X OF THE STATE
3
CONSTITUTION. THE BALLOT ISSUE MUST PROVIDE THAT THE SALES TAX TO4
BE LEVIED SHALL BE IN ADDITION TO OTHER TAXES LEVIED BY THE5
DISTRICT. THE DISTRICT SHALL PAY ALL COSTS OF THE ELECTION .6
(b) T
HE NET REVENUE OF ANY SALES TAX LEVIED MAY BE USED
7
ONLY TO FUND AMBULANCE DISTRICT SERVICES IN AREAS OF THE DISTRICT8
IN WHICH THE TAX IS TO BE LEVIED.9
(2) T
HE EXECUTIVE DIRECTOR OF THE DEPARTMENT OF REVENUE
10
SHALL COLLECT, ADMINISTER, AND ENFORCE ANY SALES TAX LEVIED BY11
A DISTRICT PURSUANT TO PART 2 OF ARTICLE 2 OF TITLE 29, AS ADDED AND12
AMENDED WITH RELOCATED PROVISIONS IN SENATE BILL 24-025,13
ENACTED IN 2024. THE DISTRICT SHALL PAY THE NET INCREMENTAL COST14
INCURRED BY THE DEPARTMENT OF REVENUE IN THE ADMINISTRATION AND15
COLLECTION OF THE SALES TAX.16
(3) R
EVENUE RAISED BY A DISTRICT THROUGH THE LEVY OF A
17
SALES TAX PURSUANT TO THIS SECTION IS IN ADDITION TO AND SHALL NOT18
BE USED TO SUPPLANT ANY FUNDING THAT THE DISTRICT WOULD19
OTHERWISE BE ENTITLED TO RECEIVE FROM THE STATE OR ANY20
SUBDIVISION THEREOF.21
SECTION 8. In Colorado Revised Statutes, add 32-1-1108 as22
follows:23
32-1-1108. Special financial provisions - ambulance districts.24
(1) I
N ADDITION TO THE POWERS SPECIFIED IN SECTION 32-1-1101, THE
25
BOARD OF AN AMBULANCE DISTRICT , REFERRED TO IN THIS SECTION AS A26
"
DISTRICT", HAS THE POWER FOR AND ON BEHALF OF THE DISTRICT TO
27
194
-17- LEVY A UNIFORM SALES TAX AT A RATE DETERMINED BY THE BOARD UPON1
EVERY TRANSACTION OR OTHER INCIDENT WITH RESPECT TO WHICH A2
SALES TAX IS LEVIED BY THE STATE THAT OCCURS WITHIN ANY AREA OF3
THE DISTRICT'S JURISDICTION, SUBJECT TO THE FOLLOWING LIMITATIONS:4
(a) T
HE BOARD MAY LEVY THE SALES TAX ONLY IF THE QUESTION
5
OF LEVYING THE SALES TAX IS SUBMITTED TO AND APPROVED BY A6
MAJORITY OF THE ELIGIBLE ELECTORS OF THE DISTRICT VOTING AT A7
REGULAR SPECIAL DISTRICT ELECTION OR AT A SPECIAL DISTRICT ELECTION8
HELD ON THE TUESDAY AFTER THE FIRST MONDAY IN NOVEMBER IN AN9
EVEN-NUMBERED YEAR OR ON THE FIRST TUESDAY OF NOVEMBER IN AN10
ODD-NUMBERED YEAR IN ACCORDANCE WITH THIS ARTICLE 1, ARTICLE11
13.5
OF TITLE 1, AND SECTION 20 OF ARTICLE X OF THE STATE
12
CONSTITUTION. THE BALLOT ISSUE MUST PROVIDE THAT THE SALES TAX TO13
BE LEVIED SHALL BE IN ADDITION TO OTHER TAXES LEVIED BY THE14
DISTRICT. THE DISTRICT SHALL PAY ALL COSTS OF THE ELECTION .15
(b) T
HE NET REVENUE OF ANY SALES TAX LEVIED MAY BE USED
16
ONLY TO FUND AMBULANCE DISTRICT SERVICES IN AREAS OF THE DISTRICT17
IN WHICH THE TAX IS TO BE LEVIED.18
(2) (a) T
HE EXECUTIVE DIRECTOR OF THE DEPARTMENT OF
19
REVENUE SHALL COLLECT , ADMINISTER, AND ENFORCE ANY SALES TAX20
LEVIED BY A DISTRICT IN THE SAME MANNER USED TO COLLECT ,21
ADMINISTER, AND ENFORCE THE STATE SALES TAX LEVIED PURSUANT TO22
ARTICLE 26 OF TITLE 39, INCLUDING THE RETENTION BY A VENDOR OF THE23
PERCENTAGE OF THE AMOUNT REMITTED TO COVER THE VENDOR 'S24
EXPENSE IN THE COLLECTION AND REMITTANCE OF THE SALES TAX25
SPECIFIED IN SECTION 39-26-105. THE EXECUTIVE DIRECTOR OF THE26
DEPARTMENT OF REVENUE SHALL MAKE MONTHLY DISTRIBUTIONS OF27
194
-18- SALES TAX COLLECTIONS TO THE DISTRICT. THE DISTRICT SHALL PAY THE1
NET INCREMENTAL COST INCURRED BY THE DEPARTMENT OF REVENUE IN2
THE ADMINISTRATION AND COLLECTION OF THE SALES TAX .3
(b) A
QUALIFIED PURCHASER MAY PROVIDE A DIRECT PAYMENT
4
PERMIT NUMBER ISSUED PURSUANT TO SECTION 39-26-103.5 TO A VENDOR5
OR RETAILER THAT IS LIABLE AND RESPONSIBLE FOR COLLECTING AND6
REMITTING ANY SALES TAX LEVIED ON A SALE MADE TO THE QUALIFIED7
PURCHASER PURSUANT TO THE PROVISIONS OF THIS SECTION . A VENDOR8
OR RETAILER THAT HAS RECEIVED A DIRECT PAYMENT PERMIT NUMBER IN9
GOOD FAITH FROM A QUALIFIED PURCHASER IS NOT LIABLE OR10
RESPONSIBLE FOR COLLECTION AND REMITTANCE OF ANY SALES TAX11
LEVIED ON A SALE THAT IS PAID FOR DIRECTLY FROM THE QUALIFIED12
PURCHASER'S MONEY AND NOT THE PERSONAL MONEY OF AN INDIVIDUAL13
IN ACCORDANCE WITH SECTION 39-26-105 (1)(a)(I)(B).14
(c) A
QUALIFIED PURCHASER THAT PROVIDES A DIRECT PAYMENT
15
PERMIT NUMBER TO A VENDOR OR RETAILER IS LIABLE AND RESPONSIBLE16
FOR THE AMOUNT OF SALES TAX LEVIED ON A SALE MADE TO THE17
QUALIFIED PURCHASER IN THE SAME MANNER AS LIABILITY WOULD BE18
LEVIED ON A QUALIFIED PURCHASER FOR STATE SALES TAX PURSUANT TO19
SECTION 39-26-105 (5)(a).20
(3) R
EVENUE RAISED BY A DISTRICT THROUGH THE LEVY OF A
21
SALES TAX PURSUANT TO THIS SECTION IS IN ADDITION TO AND SHALL NOT22
BE USED TO SUPPLANT ANY F UNDING THAT THE DISTRICT WOULD23
OTHERWISE BE ENTITLED TO RECEIVE FROM THE STATE OR ANY24
SUBDIVISION THEREOF.25
SECTION 9. Act subject to petition - effective date. (1) 26
Except as otherwise provided in subsections (2) and (3) of this section,27
194
-19- this act takes effect at 12:01 a.m. on the day following the expiration of1
the ninety-day period after final adjournment of the general assembly;2
except that, if a referendum petition is filed pursuant to section 1 (3) of3
article V of the state constitution against this act or an item, section, or4
part of this act within such period, then the act, item, section, or part will5
not take effect unless approved by the people at the general election to be6
held in November 2024 and, in such case, will take effect on the date of7
the official declaration of the vote thereon by the governor.8
(2) Section 32-1-1107, C.R.S., enacted in section 5 of this act, and9
section 32-1-1108, C.R.S., enacted in section 7 of this act, take effect only10
if Senate Bill 24-025 becomes law, in which case section 32-1-1107,11
C.R.S., as enacted in section 5 of this act, and section 32-1-1108, C.R.S.,12
enacted in section 7 of this act, take effect on the effective date of Senate13
Bill 24-025.14
(3) Section 32-1-1107, C.R.S., enacted in section 6 of this act, and15
section 32-1-1108, C.R.S., enacted in section 8 of this act, take effect only16
if Senate Bill 24-025 does not become law, in which case section17
32-1-1107, C.R.S., as enacted in section 6 of this act, and section18
32-1-1108, C.R.S., enacted in section 8 of this act, take effect on the19
applicable effective date of this act.20
194
-20-