SENATE BILL 24-194
BY SENATOR(S) Roberts and Will, Fenberg, Buckner, Cutter, Exum,
Ginal, Marchman, Michaelson Jenet, Mullica, Priola;
also REPRESENTATIVE(S) McLachlan and Armagost, Amabile, Bird,
Brown, Catlin, Clifford, Daugherty, Joseph, Lindsay, Lukens, Mabrey,
Marvin, Parenti, Snyder, Valdez A., Young, McCluskie.
C
ONCERNING SPECIAL DISTRICTS THAT PROVIDE EMERGENCY SERVICES ,
AND, IN CONNECTION THEREWITH , AUTHORIZING A DISTRICT TO
IMPOSE AN IMPACT FEE ON CERTAIN NEW CONSTRUCTION AND TO
LEVY A SALES TAX TO GENERATE ADDITIONAL REVENUE FOR DISTRICT
SERVICES
.
Be it enacted by the General Assembly of the State of Colorado:
SECTION 1. In Colorado Revised Statutes, 29-20-104.5, amend
(1) introductory portion, (3), (4)(a), and (4)(c); and repeal (2)(b), (2)(c), and
(2)(d) as follows:
29-20-104.5. Impact fees - definition. (1) Pursuant to the authority
granted in section 29-20-104 (1)(g) and as a condition of issuance of a
development permit, a local government may impose an impact fee or other
similar development charge to fund expenditures by such local government
NOTE: This bill has been prepared for the signatures of the appropriate legislative
officers and the Governor. To determine whether the Governor has signed the bill
or taken other action on it, please consult the legislative status sheet, the legislative
history, or the Session Laws.
________
Capital letters or bold & italic numbers indicate new material added to existing law; dashes
through words or numbers indicate deletions from existing law and such material is not part of
the act. or a fire and emergency services provider that provides fire protection,
rescue, and emergency services in the new development on capital facilities
needed to serve new development. No impact fee or other similar
development charge shall be imposed except pursuant to a schedule that is:
(2) (b) A local government shall confer with any fire and emergency
services provider that provides fire protection, rescue, and emergency
medical services in a new development, together with the owner or
developer of the development, to assess and determine whether there should
be an impact fee or other similar development charge imposed to defray the
impacts to the fire and emergency services provider.
(c) If a local government, in its sole discretion, elects to impose an
impact fee or other similar development charge to fund the expenditures by
a fire and emergency services provider for a capital facility, then the local
government and fire and emergency services provider shall enter into an
intergovernmental agreement defining the impact fee or other similar
development charge and the details of collection and remittance.
(d) A local government that imposes an impact fee or other similar
development charge to fund the expenditures by a fire and emergency
services provider for a capital facility shall pay the impact fees or other
similar development charges collected to the fire protection and emergency
service provider.
(3) Any schedule of impact fees or other similar development
charges adopted by a local government pursuant to this section shall MUST
include provisions to ensure that no individual landowner is required to provide any site specific dedication or improvement to meet the same need for capital facilities for which the impact fee or other similar development charge is imposed. A local government shall not impose an impact fee or
other similar development charge on an individual landowner to fund
expenditures for a capital facility used to provide fire, rescue, and
emergency services if the landowner is already required to pay an impact
fee or other similar development charge for another capital facility used to
provide a similar fire, rescue, and emergency service or if the landowner has
voluntarily contributed money for such a capital facility.
(4) As used in this section, the term "capital facility" means any
improvement or facility that:
PAGE 2-SENATE BILL 24-194 (a) Is directly related to any service that a local government or a fire
and emergency services provider is authorized to provide;
(c) Is required by the charter or general policy of a local government
or fire and emergency services provider pursuant to a resolution or
ordinance.
SECTION 2. In Colorado Revised Statutes, 32-1-1001, amend
(1)(j)(I) as follows:
32-1-1001. Common powers - definitions. (1) For and on behalf
of the special district the board has the following powers:
(j) (I) To fix and from time to time to increase or decrease fees,
rates, tolls, penalties, or charges for services, programs, or facilities
furnished by the special district; except that
A fire protection districts may
only fix fees and charges as provided in section 32-1-1002 (1)(e) DISTRICT
SHALL NOT ON ITS OWN AUTHORITY IMPOSE A FEE
, RATE, TOLL, OR CHARGE
FOR RESPONDING TO
, COMBATING, OR EXTINGUISHING A FIRE OCCURRING ON
TAXABLE REAL OR PERSONAL PROPERTY
, BUILDINGS, OR FACILITIES LOCATED
WITHIN THE FIRE PROTECTION DISTRICT
'S JURISDICTIONAL BOUNDARIES. THIS
LIMITATION DOES NOT PREVENT A FIRE PROTECTION DISTRICT FROM
CHARGING OR SEEKING REIMBURSEMENT FOR RESPONDING TO
, COMBATING,
OR EXTINGUISHING SUCH A FIRE IF THE CHARGE OR CLAIM FOR
REIMBURSEMENT IS AUTHORIZED BY A FEDERAL LAW OR REGULATION OR A
STATE LAW OR RULE
. The board may pledge such revenue for the payment
of any indebtedness of the special district. Until paid, all such
fees, rates,
tolls, penalties, or charges shall constitute a perpetual lien on and against
the property served, and any such lien may be foreclosed in the same
manner as provided by the laws of this state for the foreclosure of
mechanics' liens.
SECTION 3. In Colorado Revised Statutes, 32-1-1002, amend
(1)(d.5) and (1)(e) introductory portion as follows:
32-1-1002. Fire protection districts - additional powers and
duties. (1) In addition to the powers specified in section 32-1-1001, the
board of any fire protection district has the following powers for and on
behalf of the district:
PAGE 3-SENATE BILL 24-194 (d.5) (I) To receive and spend an impact fee or other similar
development charge imposed pursuant to the provisions described in section
29-20-104.5, C.R.S.; IMPOSE AN IMPACT FEE ON THE CONSTRUCTION OF NEW
BUILDINGS
, STRUCTURES, FACILITIES, OR IMPROVEMENTS, INCLUDING OIL OR
GAS WELLS AND RELATED EQUIPMENT
, ON PREVIOUSLY IMPROVED OR ON
UNIMPROVED REAL PROPERTY WITHIN THE DISTRICT
'S JURISDICTIONAL
BOUNDARIES PURSUANT TO A SCHEDULE THAT IS
:
(A) L
EGISLATIVELY ADOPTED;
(B) G
ENERALLY APPLICABLE TO A BROAD CLASS OF PROPERTY ; AND
(C) INTENDED TO DEFRAY THE PROJECTED IMPACTS ON CAPITAL
FACILITIES CAUSED BY THE PROPOSED CONSTRUCTION
.
(II) A
DISTRICT SHALL QUANTIFY THE REASONABLE IMPACTS OF
PROPOSED CONSTRUCTION ON EXISTING CAPITAL FACILITIES AND ESTABLISH
THE IMPACT FEE AT A LEVEL NO GREATER THAN NECESSARY TO DEFRAY
SUCH IMPACTS DIRECTLY RELATED TO THE PROPOSED CONSTRUCTION
. AN
IMPACT FEE SHALL NOT BE IMPOSED TO REMEDY ANY DEFICIENCY IN CAPITAL
FACILITIES THAT EXISTS WITHOUT REGARD TO THE PROPOSED
CONSTRUCTION
.
(III) A
NY SCHEDULE OF IMPACT FEES ADOPTED BY A DISTRICT
PURSUANT TO THIS SUBSECTION
(1)(d.5) MUST INCLUDE PROVISIONS TO
ENSURE THAT NO INDIVIDUAL L ANDOWNER IS REQUIRED TO PROVIDE ANY
SITE SPECIFIC DEDICATION OR IMPROVEMENT TO MEET THE SAME NEED FOR
CAPITAL FACILITIES FOR WHICH THE IMPACT FEE IS IMPOSED
.
(IV) N
O LATER THAN SIXTY CALENDAR DAYS BEFORE ADOPTING AN
IMPACT FEE SCHEDULE PURSUANT TO THIS SUBSECTION
(1)(d.5), A DISTRICT
SHALL NOTIFY THE CLERK OF EVERY MUNICIPALITY OR COUNTY THAT
INCLUDES TERRITORY THAT IS WHOLLY OR PARTLY LOCATED WITHIN THE
DISTRICT
'S JURISDICTIONAL BOUNDARIES AND THAT MAY BE IMPACTED BY
THE PROPOSED IMPACT FEE SCHEDULE OF THE DISTRICT
'S INTENT TO ADOPT
THE SCHEDULE AND PROVIDE A REASONABLE OPPORTUNITY FOR THE
MUNICIPALITY OR COUNTY TO SUBMIT WRITTEN COMMENTS REGARDING THE
SCHEDULE OF IMPACT FEES TO THE BOARD OF THE DISTRICT
.
(V) A
N IMPACT FEE IMPOSED PURSUANT TO THIS SUBSECTION (1)(d.5)
PAGE 4-SENATE BILL 24-194 MUST BE COLLECTED AND ACCOUNTED FOR IN THE SAME MANNER AS A LAND
DEVELOPMENT CHARGE IS REQUIRED TO BE COLLECTED AND ACCOUNTED FOR
PURSUANT TO PART
8 OF ARTICLE 1 OF TITLE 29.
(VI) A
N IMPACT FEE SHALL NOT BE IMPOSED ON ANY CONSTRUCTION
OF NEW BUILDINGS
, STRUCTURES, FACILITIES, OR IMPROVEMENTS, INCLUDING
OIL OR GAS WELLS AND RELATED EQUIPMENT
, ON PREVIOUSLY IMPROVED OR
ON UNIMPROVED REAL PROPERTY WITHIN THE DISTRICT
'S JURISDICTIONAL
BOUNDARIES
, FOR WHICH AN INDIVIDUAL OR ENTITY HAS SUBMITTED A
COMPLETED APPLICATION FOR A DEVELOPMENT PERMIT TO AN APPROVING
LOCAL GOVERNMENT PRIOR TO THE ADOPTION OF A SCHEDULE OF IMPACT
FEES BY THE DISTRICT PURSUANT TO THIS SUBSECTION
(1)(d.5). A DISTRICT
SHALL NOT COLLECT AN IMPACT FEE BEFORE THE ISSUANCE OF A BUILDING
PERMIT BY THE APPROVING LOCAL GOVERNMENT
. THE APPROVING LOCAL
GOVERNMENT SHALL NOTIFY THE DISTRICT OF THE ISSUANCE OF A BUILDING
PERMIT FOR THE CONSTRUCTION OF NEW BUILDINGS
, STRUCTURES,
FACILITIES, OR IMPROVEMENTS, INCLUDING OIL OR GAS WELLS AND RELATED
EQUIPMENT
, ON PREVIOUSLY IMPROVED OR ON UNIMPROVED REAL PROPERTY
WITHIN THE DISTRICT
'S JURISDICTIONAL BOUNDARIES AT THE TIME OF
ISSUANCE
.
(VII) A
NY PERSON OR ENTITY THAT OWNS OR HAS AN INTEREST IN
LAND THAT IS OR BECOMES SUBJECT TO A SCHEDULE OF IMPACT FEES
IMPOSED BY A DISTRICT PURSUANT TO THIS SUBSECTION
(1)(d.5) SHALL, BY
RECEIVING A BUILDING PERMIT FROM THE APPROVING LOCAL GOVERNMENT
,
HAVE STANDING TO FILE AN ACTION FOR DECLARATORY JUDGMENT TO
DETERMINE WHETHER THE IMPACT FEE SCHEDULE COMPLIES WITH THE
PROVISIONS OF THIS SUBSECTION
(1)(d.5). A PERSON OR ENTITY WITH
STANDING WHO BELIEVES THAT A DISTRICT HAS IMPROPERLY APPLIED AN
IMPACT FEE SCHEDULE PURSUANT TO THIS SUBSECTION
(1)(d.5) TO THE
CONSTRUCTION OF ANY NEW BUILDINGS
, STRUCTURES, FACILITIES, OR
IMPROVEMENTS
, INCLUDING OIL OR GAS WELL AND RELATED EQUIPMENT , ON
PREVIOUSLY IMPROVED OR ON UNIMPROVED REAL PROPERTY WITHIN THE
DISTRICT
'S JURISDICTIONAL BOUNDARIES MAY PAY THE FEE IMPOSED AND
PROCEED WITH CONSTRUCTION WITHOUT PREJUDICE TO THE PERSON OR
ENTITY
'S RIGHT TO CHALLENGE THE IMPACT FEE IMPOSED UNDER RULE 106
OF THE COLORADO RULES OF CIVIL PROCEDURE . IF THE COURT DETERMINES
THAT THE DISTRICT HAS EITHER IMPOSED AN IMPACT FEE ON CONSTRUCTION
THAT IS NOT SUBJECT TO THE ADOPTED SCHEDULE OF IMPACT FEES OR
IMPROPERLY CALCULATED THE IMPACT FEE AMOUNT
, IT MAY ENTER
PAGE 5-SENATE BILL 24-194 JUDGMENT IN FAVOR OF THE PERSON OR ENTITY FOR THE AMOUNT OF ANY
IMPACT FEE WRONGFULLY COLLECTED WITH INTEREST THEREON FROM THE
DATE OF COLLECTION
.
(VIII) A
S USED IN THIS SUBSECTION (1)(d.5):
(A) "C
APITAL FACILITY" MEANS ANY IMPROVEMENT OR FACILITY
THAT IS DIRECTLY RELATED TO ANY SERVICE THAT A DISTRICT IS
AUTHORIZED TO PROVIDE
, HAS AN ESTIMATED USEFUL LIFE OF FIVE YEARS OR
LONGER
, AND IS REQUIRED BY THE BYLAWS, RULES, OR REGULATIONS OF A
DISTRICT
, AS ADOPTED BY THE BOARD OF THE DISTRICT .
(B) "L
OCAL GOVERNMENT" HAS THE SAME MEANING AS SET FORTH
IN SECTION
29-20-103 (1.5).
(IX) N
OTWITHSTANDING THE PROVISIONS OF THIS SECTION , A FIRE
PROTECTION DISTRICT MAY WAIVE AN IMPACT FEE OR OTHER SIMILAR
DEVELOPMENT CHARGE ON THE DEVELOPMENT OF LOW
- OR
MODERATE
-INCOME HOUSING OR AFFORDABLE EMPLOYEE HOUSING AS
DEFINED BY THE FIRE PROTECTION DISTRICT
.
(e) I
N ADDITION TO ALL OTHER FEES AND CHARGES ALLOWED BY THIS
ARTICLE
1, to fix and from time to time increase or decrease fees and
charges as follows, and the board may pledge such revenue for the payment
of any indebtedness of the district:
SECTION 4. In Colorado Revised Statutes, 32-1-1007, amend
(1)(b); and add (1)(c) as follows:
32-1-1007. Ambulance districts - additional powers - special
provisions. (1) In addition to the powers specified in section 32-1-1001,
the board of any ambulance district, unless provided in section 32-1-1002
(1)(c) or 32-1-1003 (1)(b), has the following powers for and on behalf of
such district:
(b) To provide emergency medical services by employees of the
district, to provide a voluntary ambulance service, and to make contracts
with individuals, partnerships, associations, or corporations or with other
political subdivisions of the state or any combination thereof. For the
purpose of this paragraph (b)
SUBSECTION (1)(b), "voluntary ambulance
PAGE 6-SENATE BILL 24-194 service" means an ambulance service which is operating not for pecuniary
profit or financial gain and no part of the assets or income of which is
distributable to, or enures to the benefit of, its members, directors, or
officers.
(c) (I) T
O IMPOSE AN IMPACT FEE ON THE CONSTRUCTION OF NEW
BUILDINGS
, STRUCTURES, FACILITIES, OR IMPROVEMENTS, INCLUDING OIL OR
GAS WELLS AND RELATED EQUIPMENT
, ON PREVIOUSLY IMPROVED OR ON
UNIMPROVED REAL PROPERTY WITHIN THE DISTRICT
'S JURISDICTIONAL
BOUNDARIES PURSUANT TO A SCHEDULE THAT IS
:
(A) L
EGISLATIVELY ADOPTED;
(B) G
ENERALLY APPLICABLE TO A BROAD CLASS OF PROPERTY ; AND
(C) INTENDED TO DEFRAY THE PROJECTED IMPACTS ON CAPITAL
FACILITIES CAUSED BY THE PROPOSED CONSTRUCTION
.
(II) A
DISTRICT SHALL QUANTIFY THE REASONABLE IMPACTS OF
PROPOSED CONSTRUCTION ON EXISTING CAPITAL FACILITIES AND ESTABLISH
THE IMPACT FEE AT A LEVEL NO GREATER THAN NECESSARY TO DEFRAY
SUCH IMPACTS DIRECTLY RELATED TO THE PROPOSED CONSTRUCTION
. AN
IMPACT FEE SHALL NOT BE IMPOSED TO REMEDY ANY DEFICIENCY IN CAPITAL
FACILITIES THAT EXISTS WITHOUT REGARD TO THE PROPOSED
CONSTRUCTION
.
(III) A
NY SCHEDULE OF IMPACT FEES ADOPTED BY A DISTRICT
PURSUANT TO THIS SUBSECTION
(1)(c) MUST INCLUDE PROVISIONS TO
ENSURE THAT NO INDIVIDUAL LANDOWNER IS REQUIRED TO PROVIDE ANY
SITE SPECIFIC DEDICATION OR IMPROVEMENT TO MEET THE SAME NEED FOR
CAPITAL FACILITIES FOR WHICH THE IMPACT FEE IS IMPOSED
.
(IV) N
O LATER THAN SIXTY CALENDAR DAYS BEFORE ADOPTING AN
IMPACT FEE SCHEDULE PURSUANT TO THIS SUBSECTION
(1)(c), A DISTRICT
SHALL NOTIFY THE CLERK OF EVERY MUNICIPALITY OR COUNTY THAT
INCLUDES TERRITORY THAT IS WHOLLY OR PARTLY LOCATED WITHIN THE
DISTRICT
'S JURISDICTIONAL BOUNDARIES AND THAT MAY BE IMPACTED BY
THE PROPOSED IMPACT FEE SCHEDULE OF THE DISTRICT
'S INTENT TO ADOPT
THE SCHEDULE AND PROVIDE A REAS ONABLE OPPORTUNITY FOR THE
MUNICIPALITY OR COUNTY TO SUBMIT WRITTEN COMMENTS REGARDING THE
PAGE 7-SENATE BILL 24-194 SCHEDULE OF IMPACT FEES TO THE BOARD OF THE DISTRICT .
(V) A
N IMPACT FEE IMPOSED PURSUANT TO THIS SUBSECTION (1)(c)
MUST BE COLLECTED AND ACCOUNTED FOR IN THE SAME MANNER AS A LAND
DEVELOPMENT CHARGE IS REQUIRED TO BE COLLECTED AND ACCOUNTED FOR
PURSUANT TO PART
8 OF ARTICLE 1 OF TITLE 29.
(VI) A
N IMPACT FEE SHALL NOT BE IMPOSED ON ANY CONSTRUCTION
OF NEW BUILDINGS
, STRUCTURES, FACILITIES, OR IMPROVEMENTS, INCLUDING
OIL OR GAS WELLS AND RELATED EQUIPMENT
, ON PREVIOUSLY IMPROVED OR
ON UNIMPROVED REAL PROPERTY WITHIN THE DISTRICT
'S JURISDICTIONAL
BOUNDARIES
, FOR WHICH AN INDIVIDUAL OR ENTITY HAS SUBMITTED A
COMPLETED APPLICATION FOR A DEVELOPMENT PERMIT TO AN APPROVING
LOCAL GOVERNMENT PRIOR TO THE ADOPTION OF A SCHEDULE OF IMPACT
FEES BY THE DISTRICT PURSUANT TO THIS SUBSECTION
(1)(c). A DISTRICT
SHALL NOT COLLECT AN IMPACT FEE BEFORE THE ISSUANCE OF A BUILDING
PERMIT BY THE APPROVING LOCAL GOVERNMENT
. THE APPROVING LOCAL
GOVERNMENT SHALL NOTIFY THE DISTRICT OF THE ISSUANCE OF A BUILDING
PERMIT FOR THE CONSTRUCTION OF NEW BUILDINGS
, STRUCTURES,
FACILITIES, OR IMPROVEMENTS, INCLUDING OIL OR GAS WELLS AND RELATED
EQUIPMENT
, ON PREVIOUSLY IMPROVED OR ON UNIMPROVED REAL PROPERTY
WITHIN THE DISTRICT
'S JURISDICTIONAL BOUNDARIES AT THE TIME OF
ISSUANCE
.
(VII) A
NY PERSON OR ENTITY THAT OWNS OR HAS AN INTEREST IN
LAND THAT IS OR BECOMES SUBJECT TO A SCHEDULE OF IMPACT FEES
IMPOSED BY A DISTRICT PURSUANT TO THIS SUBSECTION
(1)(c) SHALL, BY
RECEIVING A BUILDING PERMIT FROM THE APPROVING LOCAL GOVERNMENT
,
HAVE STANDING TO FILE AN ACTION FOR DECLARATORY JUDGMENT TO
DETERMINE WHETHER THE IMPACT FEE SCHEDULE COMPLIES WITH THE
PROVISIONS OF THIS SUBSECTION
(1)(c). A PERSON OR ENTITY WITH
STANDING WHO BELIEVES THAT A DISTRICT HAS IMPROPERLY APPLIED AN
IMPACT FEE SCHEDULE PURSUANT TO THIS SUBSECTION
(1)(c) TO THE
CONSTRUCTION OF ANY NEW BUILDINGS
, STRUCTURES, FACILITIES, OR
IMPROVEMENTS
, INCLUDING OIL OR GAS WELL AND RELATED EQUIPMENT , ON
PREVIOUSLY IMPROVED OR ON UNIMPROVED REAL PROPERTY WITHIN THE
DISTRICT
'S JURISDICTIONAL BOUNDARIES MAY PAY THE FEE IMPOSED AND
PROCEED WITH CONSTRUCTION WITHOUT PREJUDICE TO THE PERSON OR
ENTITY
'S RIGHT TO CHALLENGE THE IMPACT FEE IMPOSED UNDER RULE 106
OF THE COLORADO RULES OF CIVIL PROCEDURE . IF THE COURT DETERMINES
PAGE 8-SENATE BILL 24-194 THAT THE DISTRICT HAS EITHER IMPOSED AN IMPACT FEE ON CONSTRUCTION
THAT IS NOT SUBJECT TO THE ADOPTED SCHEDULE OF IMPACT FEES OR
IMPROPERLY CALCULATED THE IMPACT FEE AMOUNT
, IT MAY ENTER
JUDGMENT IN FAVOR OF THE PERSON OR ENTITY FOR THE AMOUNT OF ANY
IMPACT FEE WRONGFULLY COLLECTED WITH INTEREST THEREON FROM THE
DATE OF COLLECTION
.
(VIII) A
S USED IN THIS SUBSECTION (1)(c):
(A) "C
APITAL FACILITY" MEANS ANY IMPROVEMENT OR FACILITY
THAT IS DIRECTLY RELATED TO ANY SERVICE THAT A DISTRICT IS
AUTHORIZED TO PROVIDE
, HAS AN ESTIMATED USEFUL LIFE OF FIVE YEARS OR
LONGER
, AND IS REQUIRED BY THE BYLAWS, RULES, OR REGULATIONS OF A
DISTRICT
, AS ADOPTED BY THE BOARD OF THE DISTRICT .
(B) "L
OCAL GOVERNMENT" HAS THE SAME MEANING AS SET FORTH
IN SECTION
29-20-103 (1.5).
(IX) N
OTWITHSTANDING THE PROVISIONS OF THIS SECTION , AN
AMBULANCE DISTRICT MAY WAIVE AN IMPACT FEE OR OTHER SIMILAR
DEVELOPMENT CHARGE ON THE DEVELOPMENT OF LOW
- OR
MODERATE
-INCOME HOUSING OR AFFORDABLE EMPLOYEE HOUSING AS
DEFINED BY THE AMBULANCE DISTRICT
.
SECTION 5. In Colorado Revised Statutes, add 32-1-1107 as
follows:
32-1-1107. Special financial provisions - fire protection districts.
(1) I
N ADDITION TO THE POWERS SPECIFIED IN SECTION 32-1-1101, THE
BOARD OF A FIRE PROTECTION DISTRICT
, REFERRED TO IN THIS SECTION AS A
"DISTRICT", HAS THE POWER, FOR AND ON BEHALF OF THE DISTRICT, TO LEVY
A UNIFORM SALES TAX
, AT A RATE DETERMINED BY THE BOARD, UPON EVERY
TRANSACTION OR OTHER INCIDENT WITH RESPECT TO WHICH A SALES TAX IS
LEVIED BY THE STATE THAT OCCURS WITHIN ANY AREA OF THE DISTRICT
'S
JURISDICTION
, SUBJECT TO THE FOLLOWING LIMITATIONS :
(a) T
HE BOARD MAY LEVY THE SALES TAX ONLY IF THE QUESTION OF
LEVYING THE SALES TAX IS SUBMITTED TO AND APPROVED BY A MAJORITY
OF THE ELIGIBLE ELECTORS OF THE DISTRICT VOTING AT A REGULAR SPECIAL
DISTRICT ELECTION OR AT A SPECIAL ELECTION HELD ON THE
TUESDAY
PAGE 9-SENATE BILL 24-194 AFTER THE FIRST MONDAY OF NOVEMBER IN AN EVEN-NUMBERED YEAR OR
ON THE FIRST
TUESDAY OF NOVEMBER IN AN ODD-NUMBERED YEAR IN
ACCORDANCE WITH THIS ARTICLE
1, ARTICLE 13.5 OF TITLE 1, AND SECTION
20 OF ARTICLE X OF THE STATE CONSTITUTION. THE BALLOT ISSUE MUST
PROVIDE THAT THE SALES TAX TO BE LEVIED SHALL BE IN ADDITION TO
OTHER TAXES LEVIED BY THE DISTRICT
. THE DISTRICT SHALL PAY ALL COSTS
OF THE ELECTION
.
(b) T
HE NET REVENUE OF ANY SALES TAX LEVIED MAY BE USED ONLY
TO FUND FIRE PROTECTION SERVICES IN AREAS OF THE DISTRICT IN WHICH
THE TAX IS TO BE LEVIED
.
(2) T
HE EXECUTIVE DIRECTOR OF THE DEPARTMENT OF REVENUE
SHALL COLLECT
, ADMINISTER, AND ENFORCE ANY SALES TAX LEVIED BY A
DISTRICT PURSUANT TO PART
2 OF ARTICLE 2 OF TITLE 29, AS ADDED AND
AMENDED WITH RELOCATED PROVISIONS IN
SENATE BILL 24-025, ENACTED
IN
2024. THE DISTRICT SHALL PAY THE NET INCREMENTAL COST INCURRED
BY THE DEPARTMENT OF REVENUE IN THE ADMINISTRATION AND COLLECTION
OF THE SALES TAX
.
(3) R
EVENUE RAISED BY A DISTRICT THROUGH THE LEVY OF A SALES
TAX PURSUANT TO THIS SECTION IS IN ADDITION TO AND SHALL NOT BE USED
TO SUPPLANT ANY FUNDING THAT THE DISTRICT WOULD OTHERWISE BE
ENTITLED TO RECEIVE FROM THE STATE OR ANY SUBDIVISION THEREOF
.
SECTION 6. In Colorado Revised Statutes, add 32-1-1107 as
follows:
32-1-1107. Special financial provisions - fire protection districts.
(1) I
N ADDITION TO THE POWERS SPECIFIED IN SECTION 32-1-1101, THE
BOARD OF A FIRE PROTECTION DISTRICT
, REFERRED TO IN THIS SECTION AS A
"DISTRICT", HAS THE POWER, FOR AND ON BEHALF OF THE DISTRICT, TO LEVY
A UNIFORM SALES TAX
, AT A RATE DETERMINED BY THE BOARD, UPON EVERY
TRANSACTION OR OTHER INCIDENT WITH RESPECT TO WHICH A SALES TAX IS
LEVIED BY THE STATE THAT OCCURS WITHIN ANY AREA OF THE DISTRICT
'S
JURISDICTION
, SUBJECT TO THE FOLLOWING LIMITATIONS :
(a) T
HE BOARD MAY LEVY THE SALES TAX ONLY IF THE QUESTION OF
LEVYING THE SALES TAX IS SUBMITTED TO AND APPROVED BY A MAJORITY
OF THE ELIGIBLE ELECTORS OF THE DISTRICT VOTING AT A REGULAR SPECIAL
PAGE 10-SENATE BILL 24-194 DISTRICT ELECTION OR AT A SPECIAL ELECTION HELD ON THE TUESDAY
AFTER THE FIRST
MONDAY OF NOVEMBER IN AN EVEN-NUMBERED YEAR OR
ON THE FIRST
TUESDAY OF NOVEMBER IN AN ODD-NUMBERED YEAR IN
ACCORDANCE WITH THIS ARTICLE
1, ARTICLE 13.5 OF TITLE 1, AND SECTION
20 OF ARTICLE X OF THE STATE CONSTITUTION. THE BALLOT ISSUE MUST
PROVIDE THAT THE SALES TAX TO BE LEVIED SHALL BE IN ADDITION TO
OTHER TAXES LEVIED BY THE DISTRICT
. THE DISTRICT SHALL PAY ALL COSTS
OF THE ELECTION
.
(b) T
HE NET REVENUE OF ANY SALES TAX LEVIED MAY BE USED ONLY
TO FUND FIRE PROTECTION SERVICES IN AREAS OF THE DISTRICT IN WHICH
THE TAX IS TO BE LEVIED
.
(2) (a) T
HE EXECUTIVE DIRECTOR OF THE DEPARTMENT OF REVENUE
SHALL COLLECT
, ADMINISTER, AND ENFORCE ANY SALES TAX LEVIED BY A
DISTRICT IN THE SAME MANNER USED TO COLLECT
, ADMINISTER, AND
ENFORCE THE STATE SALES TAX LEVIED PURSUANT TO ARTICLE
26 OF TITLE
39, INCLUDING THE RETENTION BY A VENDOR OF THE PERCENTAGE OF THE
AMOUNT REMITTED TO COVER THE VENDOR
'S EXPENSE IN THE COLLECTION
AND REMITTANCE OF THE SALES TAX SPECIFIED IN SECTION
39-26-105. THE
EXECUTIVE DIRECTOR OF THE DEPARTMENT OF REVENUE SHALL MAKE
MONTHLY DISTRIBUTIONS OF SALES TAX COLLECTIONS TO THE DISTRICT
. THE
DISTRICT SHALL PAY THE NET INCREMENTAL COST INCURRED BY THE
DEPARTMENT OF REVENUE IN THE ADMINISTRATION AND COLLECTION OF THE
SALES TAX
.
(b) A
QUALIFIED PURCHASER MAY PROVIDE A DIRECT PAYMENT
PERMIT NUMBER ISSUED PURSUANT TO SECTION
39-26-103.5 TO A VENDOR
OR RETAILER THAT IS LIABLE AND RESPONSIBLE FOR COLLECTING AND
REMITTING ANY SALES TAX LEVIED ON A SALE MADE TO THE QUALIFIED
PURCHASER PURSUANT TO THE PROVISIONS OF THIS SECTION
. A VENDOR OR
RETAILER THAT HAS RECEIVED A DIRECT PAYMENT PERMIT NUMBER IN GOOD
FAITH FROM A QUALIFIED PURCHASER IS NOT LIABLE OR RESPONSIBLE FOR
COLLECTION AND REMITTANCE OF ANY SALES TAX LEVIED ON A SALE THAT
IS PAID FOR DIRECTLY FROM THE QUALIFIED PURCHASER
'S MONEY AND NOT
THE PERSONAL MONEY OF AN INDIVIDUAL IN ACCORDANCE WITH SECTION
39-26-105 (1)(a)(I)(B).
(c) A
QUALIFIED PURCHASER THAT PROVIDES A DIRECT PAYMENT
PERMIT NUMBER TO A VENDOR OR RETAILER IS LIABLE AND RESPONSIBLE FOR
PAGE 11-SENATE BILL 24-194 THE AMOUNT OF SALES TAX LEVIED ON A SALE MADE TO THE QUALIFIED
PURCHASER IN THE SAME MANNER AS LIABILITY WOULD BE LEVIED ON A
QUALIFIED PURCHASER FOR STATE SALES TAX PURSUANT TO SECTION
39-26-105 (5)(a).
(3) R
EVENUE RAISED BY A DISTRICT THROUGH THE LEVY OF A SALES
TAX PURSUANT TO THIS SECTION IS IN ADDITION TO AND SHALL NOT BE USED
TO SUPPLANT ANY FUNDING THAT THE DISTRICT WOULD OTHERWISE BE
ENTITLED TO RECEIVE FROM THE STATE OR ANY SUBDIVISION THEREOF
.
SECTION 7. In Colorado Revised Statutes, add 32-1-1108 as
follows:
32-1-1108. Special financial provisions - ambulance districts.
(1) I
N ADDITION TO THE POWERS SPECIFIED IN SECTION 32-1-1101, THE
BOARD OF AN AMBULANCE DISTRICT
, REFERRED TO IN THIS SECTION AS A
"DISTRICT", HAS THE POWER FOR AND ON BEHALF OF THE DISTRICT TO LEVY
A UNIFORM SALES TAX AT A RATE DETERMINED BY THE BOARD UPON EVERY
TRANSACTION OR OTHER INCIDENT WITH RESPECT TO WHICH A SALES TAX IS
LEVIED BY THE STATE THAT OCCURS WITHIN ANY AREA OF THE DISTRICT
'S
JURISDICTION
, SUBJECT TO THE FOLLOWING LIMITATIONS :
(a) T
HE BOARD MAY LEVY THE SALES TAX ONLY IF THE QUESTION OF
LEVYING THE SALES TAX IS SUBMITTED TO AND APPROVED BY A MAJORITY
OF THE ELIGIBLE ELECTORS OF THE DISTRICT VOTING AT A REGULAR SPECIAL
DISTRICT ELECTION OR AT A SPECIAL DISTRICT ELECTION HELD ON THE
TUESDAY AFTER THE FIRST MONDAY IN NOVEMBER IN AN EVEN-NUMBERED
YEAR OR ON THE FIRST
TUESDAY OF NOVEMBER IN AN ODD-NUMBERED YEAR
IN ACCORDANCE WITH THIS ARTICLE
1, ARTICLE 13.5 OF TITLE 1, AND
SECTION
20 OF ARTICLE X OF THE STATE CONSTITUTION. THE BALLOT ISSUE
MUST PROVIDE THAT THE SALES TAX TO BE LEVIED SHALL BE IN ADDITION TO
OTHER TAXES LEVIED BY THE DISTRICT
. THE DISTRICT SHALL PAY ALL COSTS
OF THE ELECTION
.
(b) T
HE NET REVENUE OF ANY SALES TAX LEVIED MAY BE USED ONLY
TO FUND AMBULANCE DISTRICT SERVICES IN AREAS OF THE DISTRICT IN
WHICH THE TAX IS TO BE LEVIED
.
(2) T
HE EXECUTIVE DIRECTOR OF THE DEPARTMENT OF REVENUE
SHALL COLLECT
, ADMINISTER, AND ENFORCE ANY SALES TAX LEVIED BY A
PAGE 12-SENATE BILL 24-194 DISTRICT PURSUANT TO PART 2 OF ARTICLE 2 OF TITLE 29, AS ADDED AND
AMENDED WITH RELOCATED PROVISIONS IN
SENATE BILL 24-025, ENACTED
IN
2024. THE DISTRICT SHALL PAY THE NET INCREMENTAL COST INCURRED
BY THE DEPARTMENT OF REVENUE IN THE ADMINISTRATION AND COLLECTION
OF THE SALES TAX
.
(3) R
EVENUE RAISED BY A DISTRICT THROUGH THE LEVY OF A SALES
TAX PURSUANT TO THIS SECTION IS IN ADDITION TO AND SHALL NOT BE USED
TO SUPPLANT ANY FUNDING THAT THE DISTRICT WOULD OTHERWISE BE
ENTITLED TO RECEIVE FROM THE STATE OR ANY SUBDIVISION THEREOF
.
SECTION 8. In Colorado Revised Statutes, add 32-1-1108 as
follows:
32-1-1108. Special financial provisions - ambulance districts.
(1) I
N ADDITION TO THE POWERS SPECIFIED IN SECTION 32-1-1101, THE
BOARD OF AN AMBULANCE DISTRICT
, REFERRED TO IN THIS SECTION AS A
"DISTRICT", HAS THE POWER FOR AND ON BEHALF OF THE DISTRICT TO LEVY
A UNIFORM SALES TAX AT A RATE DETERMINED BY THE BOARD UPON EVERY
TRANSACTION OR OTHER INCIDENT WITH RESPECT TO WHICH A SALES TAX IS
LEVIED BY THE STATE THAT OCCURS WITHIN ANY AREA OF THE DISTRICT
'S
JURISDICTION
, SUBJECT TO THE FOLLOWING LIMITATIONS :
(a) T
HE BOARD MAY LEVY THE SALES TAX ONLY IF THE QUESTION OF
LEVYING THE SALES TAX IS SUBMITTED TO AND APPROVED BY A MAJORITY
OF THE ELIGIBLE ELECTORS OF THE DISTRICT VOTING AT A REGULAR SPECIAL
DISTRICT ELECTION OR AT A SPECIAL DISTRICT ELECTION HELD ON THE
TUESDAY AFTER THE FIRST MONDAY IN NOVEMBER IN AN EVEN-NUMBERED
YEAR OR ON THE FIRST
TUESDAY OF NOVEMBER IN AN ODD-NUMBERED YEAR
IN ACCORDANCE WITH THIS ARTICLE
1, ARTICLE 13.5 OF TITLE 1, AND
SECTION
20 OF ARTICLE X OF THE STATE CONSTITUTION. THE BALLOT ISSUE
MUST PROVIDE THAT THE SALES TAX TO BE LEVIED SHALL BE IN ADDITION TO
OTHER TAXES LEVIED BY THE DISTRICT
. THE DISTRICT SHALL PAY ALL COSTS
OF THE ELECTION
.
(b) T
HE NET REVENUE OF ANY SALES TAX LEVIED MAY BE USED ONLY
TO FUND AMBULANCE DISTRICT SERVICES IN AREAS OF THE DISTRICT IN
WHICH THE TAX IS TO BE LEVIED
.
(2) (a) T
HE EXECUTIVE DIRECTOR OF THE DEPARTMENT OF REVENUE
PAGE 13-SENATE BILL 24-194 SHALL COLLECT, ADMINISTER, AND ENFORCE ANY SALES TAX LEVIED BY A
DISTRICT IN THE SAME MANNER USED TO COLLECT
, ADMINISTER, AND
ENFORCE THE STATE SALES TAX LEVIED PURSUANT TO ARTICLE
26 OF TITLE
39, INCLUDING THE RETENTION BY A VENDOR OF THE PERCENTAGE OF THE
AMOUNT REMITTED TO COVER THE VENDOR
'S EXPENSE IN THE COLLECTION
AND REMITTANCE OF THE SALES TAX SPECIFIED IN SECTION
39-26-105. THE
EXECUTIVE DIRECTOR OF THE DEPARTMENT OF REVENUE SHALL MAKE
MONTHLY DISTRIBUTIONS OF SALES TAX COLLECTIONS TO THE DISTRICT
. THE
DISTRICT SHALL PAY THE NET INCREMENTAL COST INCURRED BY THE
DEPARTMENT OF REVENUE IN THE ADMINISTRATION AND COLLECTION OF THE
SALES TAX
.
(b) A
QUALIFIED PURCHASER MAY PROVIDE A DIRECT PAYMENT
PERMIT NUMBER ISSUED PURSUANT TO SECTION
39-26-103.5 TO A VENDOR
OR RETAILER THAT IS LIABLE AND RESPONSIBLE FOR COLLECTING AND
REMITTING ANY SALES TAX LEVIED ON A SALE MADE TO THE QUALIFIED
PURCHASER PURSUANT TO THE PROVISIONS OF THIS SECTION
. A VENDOR OR
RETAILER THAT HAS RECEIVED A DIRECT PAYMENT PERMIT NUMBER IN GOOD
FAITH FROM A QUALIFIED PURCHASER IS NOT LIABLE OR RESPONSIBLE FOR
COLLECTION AND REMITTANCE OF ANY SALES TAX LEVIED ON A SALE THAT
IS PAID FOR DIRECTLY FROM THE QUALIFIED PURCHASER
'S MONEY AND NOT
THE PERSONAL MONEY OF AN INDIVIDUAL IN ACCORDANCE WITH SECTION
39-26-105 (1)(a)(I)(B).
(c) A
QUALIFIED PURCHASER THAT PROVIDES A DIRECT PAYMENT
PERMIT NUMBER TO A VENDOR OR RETAILER IS LIABLE AND RESPONSIBLE FOR
THE AMOUNT OF SALES TAX LEVIED ON A SALE MADE TO THE QUALIFIED
PURCHASER IN THE SAME MANNER AS LIABILITY WOULD BE LEVIED ON A
QUALIFIED PURCHASER FOR STATE SALES TAX PURSUANT TO SECTION
39-26-105 (5)(a).
(3) R
EVENUE RAISED BY A DISTRICT THROUGH THE LEVY OF A SALES
TAX PURSUANT TO THIS SECTION IS IN ADDITION TO AND SHALL NOT BE USED
TO SUPPLANT ANY FUNDING THAT THE DISTRICT WOULD OTHERWISE BE
ENTITLED TO RECEIVE FROM THE STATE OR ANY SUBDIVISION THEREOF
.
SECTION 9. Act subject to petition - effective date. (1) Except
as otherwise provided in subsections (2) and (3) of this section, this act
takes effect at 12:01 a.m. on the day following the expiration of the
ninety-day period after final adjournment of the general assembly; except
PAGE 14-SENATE BILL 24-194 that, if a referendum petition is filed pursuant to section 1 (3) of article V
of the state constitution against this act or an item, section, or part of this act
within such period, then the act, item, section, or part will not take effect
unless approved by the people at the general election to be held in
November 2024 and, in such case, will take effect on the date of the official
declaration of the vote thereon by the governor.
(2) Section 32-1-1107, C.R.S., enacted in section 5 of this act, and
section 32-1-1108, C.R.S., enacted in section 7 of this act, take effect only
if Senate Bill 24-025 becomes law, in which case section 32-1-1107,
C.R.S., as enacted in section 5 of this act, and section 32-1-1108, C.R.S.,
enacted in section 7 of this act, take effect on the effective date of Senate
Bill 24-025.
(3) Section 32-1-1107, C.R.S., enacted in section 6 of this act, and
section 32-1-1108, C.R.S., enacted in section 8 of this act, take effect only
if Senate Bill 24-025 does not become law, in which case section
PAGE 15-SENATE BILL 24-194 32-1-1107, C.R.S., as enacted in section 6 of this act, and section
32-1-1108, C.R.S., enacted in section 8 of this act, take effect on the
applicable effective date of this act.
____________________________ ____________________________
Steve Fenberg Julie McCluskie
PRESIDENT OF SPEAKER OF THE HOUSE
THE SENATE OF REPRESENTATIVES
____________________________ ____________________________
Cindi L. Markwell Robin Jones
SECRETARY OF CHIEF CLERK OF THE HOUSE
THE SENATE OF REPRESENTATIVES
APPROVED________________________________________
(Date and Time)
_________________________________________
Jared S. Polis
GOVERNOR OF THE STATE OF COLORADO
PAGE 16-SENATE BILL 24-194