First Regular Session
Seventy-fifth General Assembly
STATE OF COLORADO
INTRODUCED
LLS NO. 25-0751.01 Jennifer Berman x3286
SENATE BILL 25-139
Senate Committees House Committees
State, Veterans, & Military Affairs
A BILL FOR AN ACT
C
ONCERNING MEASURES TO REDUCE HOUSEHOLD COSTS IN THE STATE ,101
AND, IN CONNECTION THEREWITH , AUTHORIZING THE USE OF102
NUCLEAR ENERGY AS A CLEAN ENERGY RESOURCE AND103
REPEALING CERTAIN CHARGES A SSOCIATED WITH GROCERIES104
OR UTILITIES.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
.)
Sections 1 through 3 of the bill include nuclear energy in the
definitions of "clean energy" and "clean energy resource".
SENATE SPONSORSHIP
Baisley, Bright, Carson, Catlin, Frizell, Kirkmeyer, Liston, Lundeen, Pelton B., Pelton R.,
Rich, Simpson
HOUSE SPONSORSHIP
(None),
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. Sections 4 and 5 repeal the Colorado circular communities
enterprise and user fees created in House Bill 24-1449, enacted in 2024,
to replace the front range waste diversion enterprise and user fees created
in Senate Bill 19-192, enacted in 2019.
Section 6 repeals the 10-cent paper carryout bag fee created in
House Bill 21-1162, enacted in 2021.
Section 7 repeals the confinement standards for egg-laying hens
whose eggs are sold in Colorado, which standards were created in House
Bill 20-1343, enacted in 2020.
Section 8 repeals the authorization for counties and municipalities
to collect special sales taxes on nicotine products, which authorization
was created in House Bill 19-1033, enacted in 2019.
Section 9 repeals the energy assistance system benefit charge
created in House Bill 21-1105, enacted in 2021.
Section 10 repeals the retail delivery fee created in Senate Bill
21-260, enacted in 2021.
Sections 11 through 45 make conforming amendments.
Be it enacted by the General Assembly of the State of Colorado:1
SECTION 1. Legislative declaration. (1) The general assembly2
finds and declares that:3
(a) Coloradans care about clean energy; to that end, nuclear4
energy:5
(I) Is currently the single largest source of carbon-free electricity6
generation in the United States, generating about 50% of the country's7
carbon-free electricity;8
(II) Does not produce carbon dioxide, thus offsetting carbon9
emissions; and10
(III) Should, therefore, be included in the statutory definitions of11
"clean energy" and "clean energy resource";12
(b) By defining nuclear energy as clean energy and as a clean13
energy resource, Colorado can continue to spearhead energy innovations14
that align with the state's goals of keeping energy affordable;15
(c) Nuclear power plants in the United States have an average16
SB25-139-2- capacity factor that is greater than 90%. Capacity factor is the percentage1
of time that an electricity-generating source is able to generate electricity2
at full design capacity.3
(d) Because nuclear energy has a capacity factor that is 2 to 34
times higher than wind energy and 4 to 5 times higher than solar energy,5
it can provide clean, reliable baseload electricity to the electric grid.6
Further, it can integrate well with weather-dependent and seasonally7
variable wind and solar generation, mitigating the potential for brownouts8
and blackouts in Colorado.9
(e) Nuclear energy can be utilized in conjunction with existing10
clean energy sources to lower energy costs for Coloradans and maintain11
a reliable source of electricity and a stable electric grid;12
(f) Colorado cannot rely on wind and solar renewable energy13
alone to provide the clean, dispatchable, and reliable power required to14
decarbonize the environment, fuel local economies, and provide15
high-quality and high-paying jobs to Colorado communities;16
(g) Adding nuclear energy to the definitions of "clean energy" and17
"clean energy resource" will align Colorado's clean energy efforts with18
federal efforts, help put nuclear energy on an equal footing with other19
clean energy sources, and attract continued public and private funding for20
innovations in clean energy technology in Colorado;21
(h) The recognition of nuclear energy as a clean energy resource22
at the federal level has led to increased federal funding through the23
United States department of energy, as well as private funding throughout24
the western world. This funding supports nuclear reactor design research25
and innovation that help address energy and climate challenges.26
(i) Increased nuclear research, innovation, and implementation can27
SB25-139
-3- provide high-quality and high-paying jobs in Colorado's local economies,1
as well as a much needed tax base for Colorado communities;2
(j) Switching to nuclear power can save consumers money3
because nuclear power is significantly more cost-effective than using4
conventional energy sources, such as coal;5
(k) In the United States, generating electricity with coal costs6
between $75.10 and $96.30 per megawatt-hour (MWh), while generating7
electricity with nuclear power costs only $43.90 per MWh. These lower8
production costs translate to reduced energy prices, ensuring long-term9
savings for consumers.10
(l) Therefore, to bring clean, reliable, cost-effective, and flexible11
generation resources to Colorado and help the state meet its clean energy12
goals, it is in the best interest of Colorado and its residents to add nuclear13
energy to the statutory definitions of "clean energy" and "clean energy14
resource".15
SECTION 2. In Colorado Revised Statutes, 30-20-1202, amend16
(2) as follows:17
30-20-1202. Definitions. As used in this part 12, unless the18
context otherwise requires:19
(2) "Clean energy" means energy derived from biomass, as20
defined in section 40-2-124 (1)(a)(I); C.R.S., geothermal energy; solar21
energy; small hydroelectricity;
NUCLEAR ENERGY; and wind energy, as22
well as any hydrogen derived from any of the foregoing
ENERGY SOURCES23
LISTED IN THIS SUBSECTION (2).24
SECTION 3. In Colorado Revised Statutes, 40-2-125.5, amend25
(2)(b) as follows:26
40-2-125.5. Carbon dioxide emission reductions - goal to27
SB25-139
-4- eliminate by 2050 - legislative declaration - interim targets -1
submission and approval of plans - definitions - cost recovery -2
reports - rules. (2) Definitions. As used in this section, unless the3
context otherwise requires:4
(b) (I) "Clean energy resource" means any electricity-generating5
technology that generates or stores electricity without emitting carbon6
dioxide into the atmosphere.7
(II) Clean energy resources include, without limitation, "CLEAN8
ENERGY RESOURCE" INCLUDES:9
(A) Eligible energy resources as defined in section 40-2-12410
(1)(a);
AND11
(B)
NUCLEAR ENERGY.12
SECTION 4. In Colorado Revised Statutes, repeal 25-16-104.513
(3.9).14
SECTION 5. In Colorado Revised Statutes, repeal 25-16.5-109.15
SECTION 6. In Colorado Revised Statutes, repeal 25-17-505.16
SECTION 7. In Colorado Revised Statutes, repeal part 2 of17
article 21 of title 35.18
SECTION 8. In Colorado Revised Statutes, repeal 39-28-112.19
SECTION 9. In Colorado Revised Statutes, repeal 40-8.7-105.5.20
SECTION 10. In Colorado Revised Statutes, repeal 43-4-218.21
SECTION 11. In Colorado Revised Statutes, 24-38.5-301,22
amend (1) introductory portion, (2)(a), (2)(c) introductory portion,23
(2)(c)(I), and (2)(c)(V); and repeal (1)(a), (1)(b), (1)(c), (1)(d), (2)(d),24
(2)(e), and (2)(f) as follows:25
24-38.5-301. Legislative declaration. (1) The general assembly26
hereby
finds and declares that:27
SB25-139
-5- (a) Retail deliveries are increasing and are expected to continue1
to increase in urban and rural communities;2
(b) The motor vehicles used to make retail deliveries are some of3
the most polluting vehicles on the road, which has resulted in additional4
and increasing air and greenhouse gas pollution at the local community5
level from idling delivery vehicles in neighborhoods;6
(c) The adverse environmental and health impacts of increased7
local emissions from motor vehicles used to make retail deliveries can be8
mitigated and offset by investing in the charging and fueling9
infrastructure needed to support widespread public adoption of electric10
motor vehicles and zero emission vehicles and by replacing the state's11
dirtiest passenger vehicles with zero emission vehicles;12
(d) Instead of reducing the impacts of retail deliveries by limiting13
retail delivery activity through regulation, it is more appropriate to14
continue to allow persons who receive retail deliveries to benefit from the15
convenience afforded by unfettered retail deliveries and instead impose16
a small fee on each retail delivery and use fee revenue to fund necessary17
mitigation activities;18
(2) The general assembly further finds and declares that:19
(a) To incentivize, support, and accelerate the construction of20
electric motor vehicle charging and fueling infrastructure in communities21
throughout the state; incentivize, support, and accelerate the adoption of22
electric motor vehicles by businesses, including transportation network23
companies, governmental entities, and individuals; and thereby increase24
access to electric motor vehicles, minimize and mitigate the25
environmental and health impacts caused by transportation-related26
emissions of air pollutants and greenhouse gases, and allow the state and27
SB25-139
-6- its citizens to reap the environmental, health, business and governmental1
operational efficiency, and personal motor vehicle total ownership cost2
savings benefits of widespread adoption of electric motor vehicles, it is3
necessary, appropriate, and in the best interest of the state to create a4
community access enterprise that can provide specialized business5
services, including impact remediation services, that help communities,6
businesses, and governmental entities construct the electric motor vehicle7
charging and fueling infrastructure needed to support widespread8
adoption of electric motor vehicles, including light-duty, medium-duty,9
and heavy-duty motor vehicles and motor vehicles used to make retail10
deliveries, and thereby assuage range anxiety concerns, supply chain11
disruption concerns, and any other concerns that currently disincentivize12
the widespread adoption of electric motor vehicles;13
(c) The enterprise provides impact remediation services when in14
exchange for the payment of community access retail delivery fees by or15
on behalf of purchasers of tangible personal property for retail delivery,16
it acts to mitigate the impacts of residential and commercial deliveries on17
the state's transportation infrastructure, air quality, and emissions by:18
(I) Funding the construction of electric motor vehicle charging19
infrastructure that supports the use of clean and quiet electric motor20
vehicles; including motor vehicles used to make retail deliveries;21
(V) Providing additional remediation services to offset impacts22
caused by fee payers as may be provided by law;23
(d) By providing remediation services as authorized by this24
section, the enterprise provides a benefit to fee payers when it remediates25
the impacts they cause and therefore operates as a business in accordance26
with the determination of the Colorado supreme court in Colorado Union27
SB25-139
-7- of Taxpayers Foundation v. City of Aspen, 2018 CO 36;1
(e) Consistent with the determination of the Colorado supreme2
court in Nicholl v. E-470 Public Highway Authority, 896 P.2d 859 (Colo.3
1995), that the power to impose taxes is inconsistent with enterprise status4
under section 20 of article X of the state constitution, it is the conclusion5
of the general assembly that the revenue collected by the enterprise is6
generated by fees, not taxes, because the community access retail delivery7
fee imposed by the enterprise as authorized by section 24-38.5-303 (7) is:8
(I) Imposed for the specific purpose of allowing the enterprise to9
defray the costs of providing the remediation services specified in this10
section, including mitigating impacts to air quality and greenhouse gas11
emissions caused by the activities on which the fee is assessed, and12
contributes to the implementation of the comprehensive regulatory13
scheme required for the planning, funding, development, construction,14
maintenance, and supervision of a sustainable transportation system; and15
(II) Collected at rates that are reasonably calculated based on the16
impacts caused by fee payers and the cost of remediating those impacts;17
and18
(f) So long as the enterprise qualifies as an enterprise for purposes19
of section 20 of article X of the state constitution, the revenue from the20
community access retail delivery fee collected by the enterprise is not21
state fiscal year spending, as defined in section 24-77-102 (17), or state22
revenues, as defined in section 24-77-103.6 (6)(c), and does not count23
against either the state fiscal year spending limit imposed by section 2024
of article X of the state constitution or the excess state revenues cap, as25
defined in section 24-77-103.6 (6)(b)(I)(D).26
SECTION 12. In Colorado Revised Statutes, 24-38.5-302, repeal27
SB25-139
-8- (11), (17), and (18) as follows:1
24-38.5-302. Definitions. As used in this part 3, unless the2
context otherwise requires:3
(11) "Inflation" means the average annual percentage change in4
the United States department of labor, bureau of labor statistics, consumer5
price index for Denver-Aurora-Lakewood for all items and all urban6
consumers, or its applicable predecessor or successor index, for the five7
years ending on the last December 31 before the state fiscal year for8
which an inflation adjustment to be made to the community access retail9
delivery fee imposed pursuant to section 24-38.5-303 (7) begins.10
(17) "Retail delivery" has the same meaning as set forth in section11
43-4-218 (2)(e).12
(18) "Retailer" has the same meaning as set forth in section13
39-26-102 (8).14
SECTION 13. In Colorado Revised Statutes, 24-38.5-303,15
amend (5)(a) and (6)(f); and repeal (3)(a), (6)(g), and (7) as follows:16
24-38.5-303. Community access enterprise - creation - board17
- powers and duties - fund - transparency and reporting. (3) The18
business purpose of the enterprise is to support the widespread adoption19
of electric motor vehicles, including motor vehicles that originally were20
powered exclusively by internal combustion engines but have been21
converted into electric motor vehicles, in an equitable manner by directly22
investing in transportation infrastructure, making grants or providing23
rebates or other financing options to fund the construction of electric24
motor vehicle charging infrastructure throughout the state, and25
incentivizing the acquisition and use of electric motor vehicles and26
electric alternatives to motor vehicles in communities, including but not27
SB25-139
-9- limited to disproportionately impacted communities, and by owners of1
older, less fuel efficient, and higher polluting vehicles. To allow the2
enterprise to accomplish this business purpose and fully exercise its3
powers and duties through the board, the enterprise may:4
(a) Impose a community access retail delivery fee as authorized5
by subsection (7) of this section;6
(5) (a) The community access enterprise fund is hereby created in7
the state treasury. The fund consists of community access retail delivery8
fee revenue credited to the fund pursuant to subsection (7) of this section,9
any monetary gifts, grants, donations, or other payments received by the10
enterprise, any federal money that may be credited to the fund, and any11
other money that the general assembly may appropriate or transfer to the12
fund. The state treasurer shall credit all interest and income derived from13
the deposit and investment of money in the fund to the fund. Money in the14
fund is continuously appropriated to the enterprise and may be expended15
to provide grants and rebates, pay its reasonable and necessary operating16
expenses, including the repayment of any loan received pursuant to17
subsection (5)(b) of this section, and otherwise exercise its powers and18
perform its duties as authorized by this part 3.19
(6) In addition to any other powers and duties specified in this20
section, the board has the following general powers and duties:21
(f) To publish grant and similar program processes by which the22
enterprise accepts applications, the criteria used for evaluating23
applications, and a list of grantees pursuant to subsection (8) of this24
section;
AND25
(g) To promulgate rules for the sole purpose of setting the amount
26
of the community access retail delivery fee at or below the maximum27
SB25-139
-10- amount authorized in this section; and1
(7) (a) In furtherance of its business purpose, beginning in state2
fiscal year 2022-23, the enterprise shall impose, and the department of3
revenue shall collect on behalf of the enterprise, a community access4
retail delivery fee on each retail delivery. Each retailer who makes a retail5
delivery shall either collect and remit or elect to pay the community6
access retail delivery fee in the manner prescribed by the department in7
accordance with section 43-4-218 (6). For the purpose of minimizing8
compliance costs for retailers and administrative costs for the state, the9
department of revenue shall collect and administer the community access10
retail delivery fee on behalf of the enterprise in the same manner in which11
it collects and administers the retail delivery fee imposed by section12
43-4-218 (3).13
(b) For retail deliveries of tangible personal property purchased14
during state fiscal year 2022-23, the enterprise shall impose the15
community access retail delivery fee in a maximum amount of six and16
nine-tenths cents.17
(c) (I) Except as otherwise provided in subsection (7)(c)(II) of this18
section, for retail deliveries of tangible personal property purchased19
during state fiscal year 2023-24 or during any subsequent state fiscal year,20
the enterprise shall impose the community access retail delivery fee in a21
maximum amount that is the maximum amount for the prior state fiscal22
year adjusted for inflation. The enterprise shall notify the department of23
revenue of the amount of the community access retail delivery fee to be24
collected for retail deliveries of tangible personal property purchased25
during each state fiscal year no later than March 15 of the calendar year26
in which the state fiscal year begins, and the department of revenue shall27
SB25-139
-11- publish the amount no later than April15 of the calendar year in which the1
state fiscal year begins.2
(II) The enterprise is authorized to adjust the amount of the3
community access retail delivery fee for retail deliveries of tangible4
personal property purchased during a state fiscal year only if the5
department of revenue adjusts the amount of the retail delivery fee6
imposed by section 43-4-218 (3) for retail deliveries of tangible personal7
property purchased during the state fiscal year.8
SECTION 14. In Colorado Revised Statutes, 25-7.5-101, amend9
(1) introductory portion, (1)(a), (1)(c), (1)(e) introductory portion, and10
(2)(e) introductory portion; and repeal (1)(d) as follows:11
25-7.5-101. Legislative declaration. (1) The general assembly12
hereby finds and declares that:13
(a) An increasing number of fleet motor vehicles are on the road14
to meet increasing demands for retail deliveries and rides arranged15
through transportation network companies;16
(c) The adverse environmental and health impacts of increased17
emissions from fleet motor vehicles used to make retail deliveries and18
provide rides arranged through transportation network companies can be19
mitigated and offset by supporting the widespread adoption of electric20
motor vehicles for use in motor vehicle fleets;21
(d) Instead of reducing the impacts of retail deliveries and rides22
arranged through transportation network companies by limiting retail23
delivery and transportation network company ride activity through24
regulation, it is more appropriate to continue to allow persons who25
receive retail deliveries and benefit from the convenience afforded by26
unfettered retail deliveries and to allow transportation network companies27
SB25-139
-12- that arrange prearranged rides to continue to provide that service without1
undue restrictions and instead impose a small fee on each retail delivery2
and ride and use fee revenue to fund necessary mitigation activities; and3
(e) It is necessary, appropriate, and in the best interest of the state4
and all Coloradans to incentivize and support the use of electric motor5
vehicles and, to the extent temporarily necessitated by the limitations of6
current electric motor vehicle technology and availability for certain fleet7
uses, compressed natural gas motor vehicles that are fueled by recovered8
methane and that produce fewer emissions than gasoline or diesel9
powered motor vehicles, by businesses and governmental entities that use10
fleets of motor vehicles, including fleets composed of personal motor11
vehicles owned by individual contractors who THAT provide prearranged12
rides for transportation network companies, or make retail deliveries, and13
to enable the state to achieve its stated electric motor vehicle adoption14
goals because increased usage of electric motor vehicles in motor vehicle15
fleets:16
(2) The general assembly further finds and declares that:17
(e) Consistent with the determination of the Colorado supreme18
court in Nicholl v. E-470 Public Highway Authority, 896 P.2d 859 (Colo.19
1995), that the power to impose taxes is inconsistent with enterprise status20
under section 20 of article X of the state constitution, it is the conclusion21
of the general assembly that the revenue collected by the enterprise is22
generated by fees, not taxes, because the fees imposed by the enterprise23
as authorized by section 25-7.5-103 (7) and (8) are:24
SECTION 15. In Colorado Revised Statutes, 25-7.5-102, amend25
(13); and repeal (21) and (22) as follows:26
25-7.5-102. Definitions. As used in this article 7.5, unless the27
SB25-139
-13- context otherwise requires:1
(13) "Inflation" means the average annual percentage change in2
the United States department of labor, bureau of labor statistics, consumer3
price index for Denver-Aurora-Lakewood for all items and all urban4
consumers, or its applicable predecessor or successor index, for the five5
years ending on the last December 31 before a state fiscal year for which6
an inflation adjustment to be made to the clean fleet per ride fee imposed7
by section 25-7.5-103 (7) or the clean fleet retail delivery fee imposed by8
section 25-7.5-103 (8) begins.9
(21) "Retail delivery" has the same meaning as set forth in section10
43-4-218 (2)(e).11
(22) "Retailer" has the same meaning as set forth in section12
39-26-102 (8).13
SECTION 16. In Colorado Revised Statutes, 25-7.5-103, amend14
(3)(a), (5)(a), and (6)(h); and repeal (8) as follows:15
25-7.5-103. Clean fleet enterprise - creation - board - powers16
and duties - fees - fund. (3) The business purpose of the enterprise is to17
incentivize and support the use of electric motor vehicles, including18
motor vehicles that originally were powered exclusively by internal19
combustion engines but have been converted into electric motor vehicles,20
and, to the extent temporarily necessitated by the limitations of current21
electric motor vehicle technology for certain fleet uses, compressed22
natural gas motor vehicles that are fueled by recovered methane, by23
businesses and governmental entities that own or operate fleets of motor24
vehicles, including fleets composed of personal motor vehicles owned or25
leased by individual contractors who provide prearranged rides for26
transportation network companies or deliver goods for a third-party27
SB25-139
-14- delivery service. To allow the enterprise to accomplish this purpose and1
fully exercise its powers and duties through the board, the enterprise may:2
(a) Impose a clean fleet per ride fee and a clean fleet retail3
delivery fee as authorized by subsections (7) and (8) SUBSECTION (7) of4
this section;5
(5) (a) The clean fleet enterprise fund is hereby created in the state6
treasury. The fund consists of clean fleet per ride fee revenue and clean7
fleet retail delivery fee revenue credited to the fund pursuant to8
subsections (7) and (8) SUBSECTION (7) of this section, any monetary9
gifts, grants, donations, or other payments received by the enterprise, any10
federal money that may be credited to the fund, and any other money that11
the general assembly may appropriate or transfer to the fund. The state12
treasurer shall credit all interest and income derived from the deposit and13
investment of money in the fund to the fund. Money in the fund is14
continuously appropriated to the enterprise for the purposes set forth in15
this article 7.5 and to pay the enterprise's reasonable and necessary16
operating expenses, including the repayment of any loan received17
pursuant to subsection (5)(b) of this section.18
(6) In addition to any other powers and duties specified in this19
section, the board has the following general powers and duties:20
(h) To promulgate ADOPT rules for the sole purpose of setting the21
amounts AMOUNT of the clean fleet per ride fee and the clean fleet retail22
delivery fee at or below the maximum amounts AMOUNT authorized in23
this section; and24
(8) (a) In furtherance of its business purpose, beginning in state25
fiscal year 2022-23, the enterprise shall impose, and the department of26
revenue shall collect on behalf of the enterprise, a clean fleet retail27
SB25-139
-15- delivery fee on each retail delivery. Each retailer who makes a retail1
delivery shall either collect and remit or elect to pay the clean fleet retail2
delivery fee in the manner prescribed by the department in accordance3
with section 43-4-218 (6). For the purpose of minimizing compliance4
costs for retailers and administrative costs for the state, the department of5
revenue shall collect and administer the clean fleet retail delivery fee on6
behalf of the enterprise in the same manner in which it collects and7
administers the retail delivery fee imposed by section 43-4-218 (3).8
(b) For retail deliveries of tangible personal property purchased9
during state fiscal year 2022-23, the enterprise shall impose the clean fleet10
retail delivery fee in a maximum amount of five and three-tenths cents.11
(c) (I) Except as otherwise provided in subsection (8)(c)(II) of this12
section, for retail deliveries of tangible personal property purchased13
during state fiscal year 2023-24 or during any subsequent state fiscal year,14
the enterprise shall impose the clean fleet retail delivery fee in a15
maximum amount that is the maximum amount for the prior state fiscal16
year adjusted for inflation. The enterprise shall notify the department of17
revenue of the amount of the clean fleet retail delivery fee to be collected18
for retail deliveries of tangible personal property purchased during each19
state fiscal year no later than March 15 of the calendar year in which the20
state fiscal year begins, and the department of revenue shall publish the21
amount no later than April15 of the calendar year in which the state fiscal22
year begins.23
(II) The enterprise is authorized to adjust the amount of the clean24
fleet retail delivery fee for retail deliveries of tangible personal property25
purchased during a state fiscal year only if the department of revenue26
adjusts the amount of the retail delivery fee imposed by section 43-4-21827
SB25-139
-16- (3) for retail deliveries of tangible personal property purchased during the1
state fiscal year.2
SECTION 17. In Colorado Revised Statutes, repeal 25-16.5-1023
(2).4
SECTION 18. In Colorado Revised Statutes, repeal 25-16.5-1035
(2).6
SECTION 19. In Colorado Revised Statutes, repeal 25-16.5-1047
(4).8
SECTION 20. In Colorado Revised Statutes, repeal 25-16.5-105.9
SECTION 21. In Colorado Revised Statutes, repeal 25-16.5-110.10
SECTION 22. In Colorado Revised Statutes, repeal 25-17-50311
(8).12
SECTION 23. In Colorado Revised Statutes, 25-17-504, amend13
(1) introductory portion as follows:14
25-17-504. Restrictions on use of single-use plastic carryout15
bag - inventory exception. (1) Subject to section 25-17-505 (1), on and16
after January 1, 2024, A store or retail food establishment shall not17
provide a single-use plastic carryout bag to a customer; except that a retail18
food establishment need not comply with this section if the retail food19
establishment:20
SECTION 24. In Colorado Revised Statutes, 26-2-307, amend21
(2)(a); and repeal (1)(b)(V)(A) and (1)(f)(I) as follows:22
26-2-307. Fuel assistance payments - eligibility for federal23
standard utility allowance - supplemental utility assistance fund24
established - definitions - repeal. (1) (b) (V) On or before April 1,25
2024, and on or before April 1 of each year thereafter, the state26
department shall submit a budget to the organization and the commission27
SB25-139
-17- to include the state department's administrative costs to implement the1
program, including the cost to issue payments to recipients' electronic2
benefits transfer cards for payments made pursuant to subsection (1)(a)3
of this section, and the projected number of eligible households that the4
state department identifies as receiving SNAP benefits but that are not5
receiving assistance under LEAP, including an estimated number of new6
SNAP cases that the state department will approve during the upcoming7
federal fiscal year. Based on the budget that the state department submits,8
the organization shall:9
(A) Calculate the amount of money from the energy assistance10
system benefit charge collected pursuant to section 40-8.7-104 (2.5) that11
it allocates as part of its budget prepared pursuant to section 40-8.7-10812
(3) for use by the state department to make fuel assistance payments and13
to implement the program;14
(f) On or before October 1, 2022, the state department shall15
submit a budget to the organization and the commission to cover the state16
department's administrative costs to set up the program. Based on the17
budget that the state department submits, the organization shall:18
(I) Calculate the amount of money from the energy assistance19
system benefit charge collected pursuant to section 40-8.7-104 (2.5) that20
it allocates as part of its budget prepared pursuant to section 40-8.7-10821
(3) for use by the state department to set up the program; and22
(2) (a) The supplemental utility assistance fund, referred to in this23
subsection (2) as the "fund", is hereby created in the state treasury. The24
fund consists of money credited to the fund pursuant to section25
40-8.7-108 (2)(b) and any other money that the general assembly may26
appropriate or transfer to the fund.27
SB25-139
-18- SECTION 25. In Colorado Revised Statutes, 39-21-119.5,1
amend (2)(s) and (2)(t); and repeal (2)(u) as follows:2
39-21-119.5. Mandatory electronic filing of returns -3
mandatory electronic payment - penalty - waiver - definitions.4
(2) Except as provided in subsection (6) of this section, the executive5
director may, as specified in subsection (3) of this section, require the6
electronic filing of returns and require the payment of any tax or fee due7
by electronic funds transfer for the following:8
(s) Any prepaid wireless 911 charge report required to be filed and9
payment required to be made pursuant to section 29-11-102.5 (3);
AND10
(t) Any prepaid wireless telecommunications relay service charge11
report required to be filed and payment required to be made pursuant to12
section 29-11-102.7 (3). and
13
(u) Any retail delivery fee or enterprise retail delivery fees return14
required to be filed pursuant to section 43-4-218 (6).15
SECTION 26. In Colorado Revised Statutes, 39-26-102, amend16
(7)(a) introductory portion as follows:17
39-26-102. Definitions. As used in this article 26, unless the18
context otherwise requires:19
(7) (a) "Purchase price" means the price to the consumer,20
exclusive of any direct tax imposed by the federal government or by this21
article 26, exclusive of any retail delivery fee and enterprise retail22
delivery fees imposed or collected as specified in section 43-4-218, and,23
in the case of all retail sales involving the exchange of property, also24
exclusive of the fair market value of the property exchanged at the time25
and place of the exchange, if:26
SECTION 27. In Colorado Revised Statutes, repeal 39-28.5-109.27
SB25-139
-19- SECTION 28. In Colorado Revised Statutes, amend 39-28.6-1101
as follows:2
39-28.6-110. Taxation by cities and towns. This article 28.63
does not prevent a statutory or home rule municipality, county, or city and4
county from imposing, levying, and collecting any special sales tax upon5
sales of cigarettes, tobacco products, or nicotine products, as that term is6
defined in section 18-13-121 (5), or upon the occupation or privilege of7
selling cigarettes, tobacco products, or nicotine products. This article 28.68
does not affect any existing authority of local governments to impose a9
special sales tax on cigarettes, tobacco products, or nicotine products, in10
accordance with section 39-28-112, to be used for local and governmental11
purposes.12
SECTION 29. In Colorado Revised Statutes, 39-37-103, repeal13
(15)(a)(IV) as follows:14
39-37-103. Definitions. As used in this article 37, unless the15
context otherwise requires:16
(15) (a) "Purchase price" means the aggregate consideration17
valued in money paid or delivered or promised to be paid or delivered by18
the user or consumer in consummation of a sale, exclusive of:19
(IV) Any retail delivery fee and enterprise retail delivery fees20
imposed or collected as specified in section 43-4-218;21
SECTION 30. In Colorado Revised Statutes, repeal 40-8.5-103.522
(6)(c).23
SECTION 31. In Colorado Revised Statutes, repeal 40-8.7-10324
(3.3).25
SECTION 32. In Colorado Revised Statutes, 40-8.7-104, amend26
(1) and (3); and repeal (2.5) as follows:27
SB25-139
-20- 40-8.7-104. Energy assistance program - creation - energy1
assistance contribution. (1) There is hereby created the low-income2
energy assistance program to collect and disburse an optional energy3
assistance contribution and an energy assistance system benefit charge4
MADE in Colorado in accordance with this article 8.7.5
(2.5) (a) Except as provided in subsections (2.5)(b) and (2.5)(c)6
of this section, commencing with a customer's billing statement covering7
electric or gas usage in the month of October 2021, every investor-owned8
utility doing business in Colorado shall collect a monthly energy9
assistance system benefit charge from each of its utility customers10
pursuant to section 40-8.7-105.5 (1).11
(b) (I) For each month that an investor-owned utility collects the12
monthly energy assistance system benefit charge, the utility shall include13
on its customers' billing statements a conspicuous notification in both14
English and Spanish that substantially complies with the following15
language:16
If you're struggling to pay your utility bills, you might17
qualify for exemption from a monthly charge related to18
energy assistance and be eligible for utility bill payment19
assistance. Please call 1-866-HEAT-HELP to see if you20
qualify.21
(II) The organization shall notify each investor-owned utility of22
any customer of the investor-owned utility who is exempted from23
payment of the charge by virtue of having received direct utility bill24
payment assistance from the organization in the previous twelve months.25
(III) Each investor-owned utility shall review readily available26
information it has received from the state department of human services27
SB25-139
-21- and the organization to determine which customers have received any1
direct utility bill payment assistance from the state department or the2
organization in the previous twelve months and, as a result, are eligible3
for exemption from payment of the charge.4
(IV) Upon receiving notification from the organization pursuant5
to subsection (2.5)(b)(II) of this section or upon its own determination6
that a customer is eligible for exemption from the charge, an7
investor-owned utility shall remove the charge from the customer's8
monthly billing statements for the succeeding twelve months.9
(c) For each month that an investor-owned utility collects the10
monthly energy assistance system benefit charge, the utility shall include11
on its customers' billing statements within its explanation of charges a12
phone number or e-mail address through which a customer may opt out13
of paying the monthly energy assistance system benefit charge.14
(3) Any reasonable costs that a utility incurs in connection with15
the program, including the initial costs of setting up the collection16
mechanism and reformatting its billing systems to solicit the optional17
contribution, and to impose and collect the charge, shall be reimbursed18
from the money collected for the program. The utility must submit a19
calculation of the amount of money to be reimbursed to the public utilities20
commission for its approval of prudently incurred costs. The reimbursed21
amounts must be transmitted to the utilities before the remaining money22
is distributed to the organization.23
SECTION 33. In Colorado Revised Statutes, repeal 40-8.7-10724
(1.5)(a) and (1.5)(b).25
SECTION 34. In Colorado Revised Statutes, 40-8.7-108, amend26
(1), (2), (3)(a)(I), and (3)(b); and repeal (3)(a)(II) and (3)(a)(III) as27
SB25-139
-22- follows:1
40-8.7-108. Energy outreach Colorado - administration of2
energy assistance contributions. (1) The organization shall hold and3
administer all money collected for energy assistance pursuant to this4
article 8.7 delivered to it by the utilities pursuant to section 40-8.7-107 in5
a separately identifiable account, which shall be restricted to the purposes6
set forth in this article 8.7. The organization shall maintain its books and7
records pertaining to the energy assistance contributions and the energy8
assistance system benefit charge in accordance with generally accepted9
accounting principles and, in addition, shall maintain records adequate to10
identify the money collected by each utility. If the organization11
commingles the money collected and delivered with other assets of the12
organization for investment purposes, the organization shall maintain13
accurate accounts of the investment money and shall credit or charge a14
pro rata portion of all investment earnings, gains, or losses to the account15
that holds the optional energy assistance collections. and energy16
assistance system benefit charges.17
(2) (a) Except as provided in subsection (2)(b) of this section, The18
organization shall use the money collected from the optional energy19
assistance contributions and the energy assistance system benefit charge20
to provide low-income energy assistance and to improve energy21
efficiency. The organization shall pay the financial assistance money to22
each utility as vendor payments. The organization shall not use the money23
for propane, gas, or electric assistance for customers whose propane, gas,24
electric, or gas and electric companies or cooperative electric associations25
do not participate in the program. The organization may use up to five26
percent of the money collected for administration of the energy assistance27
SB25-139
-23- program in accordance with generally accepted accounting principles.1
however, the organization shall not use any money collected from the2
energy assistance system benefit charge to pay employee salaries or3
bonuses.4
(b) In accordance with the payment amounts reflected in the5
organization's budget prepared pursuant to subsection (3)(b) of this6
section and approved by the legislative commission on low-income7
energy and water assistance pursuant to section 40-8.5-103.5 (6)(c), the8
organization shall transmit a portion of the money collected from the9
energy assistance system benefit charge to the state treasurer, and the state10
treasurer shall credit that amount to the supplemental utility assistance11
fund created in section 26-2-307 (2)(a) for use by the department of12
human services in accordance with section 26-2-307 (1).13
(3) (a) (I) Subject to the allocation requirements set forth in14
subsections (3)(a)(II) and (3)(a)(III) of this section, The organization15
shall, on an annual basis, develop a budget for the energy assistance16
program to determine the allocation of the money collected from the17
optional energy assistance contributions, and the energy assistance system18
benefit charge, with not more than fifty percent of the total amount19
allocated to direct utility bill payment assistance. To improve and increase20
enrollment in the utility assistance programs, the budget must include an21
allocation of at least two percent of the money collected from the charge22
to be used to engage the assistance of community-based organizations23
that are active in outreach to, engagement of, and education for24
income-qualified communities, communities of color, and immigrant25
communities to help provide outreach and education about the utility26
assistance programs. The organization shall submit a copy of the budget27
SB25-139
-24- to the Colorado energy office for its review.1
(II) Subject to subsection (3)(a)(IV) of this section, before the2
organization begins allocating an amount of the money collected from the3
energy assistance system benefit charge to be credited to the supplemental4
utility assistance fund created in section 26-2-307 (2)(a), the organization,5
after allocating at least two percent of the money collected to community6
outreach as described in subsection (3)(a)(I) of this section, shall:7
(A) If the projected amount collected in the federal fiscal year, as8
determined by the organization by April 30, will not exceed ten million9
dollars, allocate forty percent to the Colorado energy office created in10
section 24-38.5-101 for its weatherization assistance program and retain11
forty-five percent for the organization's energy assistance programs, with12
the legislative commission on low-income energy and water assistance,13
referred to in this subsection (3)(a) as the "legislative commission",14
determining the allocation of the remaining money between the two15
entities pursuant to its budget approval authority under section16
40-8.5-103.5 (6)(c); and17
(B) If the projected amount collected in the federal fiscal year, as18
determined by the organization by April 30, will exceed ten million19
dollars, allocate forty-five percent to the Colorado energy office for its20
weatherization assistance program and retain forty-five percent for the21
organization's energy assistance programs, with the legislative22
commission determining the allocation of the remaining money between23
the two entities pursuant to its budget approval authority.24
(III) Subject to subsection (3)(a)(IV) of this section, once the25
organization begins allocating an amount of the money collected from the26
energy assistance system benefit charge to be credited to the supplemental27
SB25-139
-25- utility assistance fund created in section 26-2-307 (2)(a), the organization,1
after allocating money for the supplemental utility assistance fund and for2
community outreach as described in subsection (3)(a)(I) of this section,3
shall:4
(A) If the projected amount collected in the federal fiscal year, as5
determined by the organization by April 30, will not exceed ten million6
dollars, allocate forty percent to the Colorado energy office for its7
weatherization assistance program and retain forty-five percent for the8
organization's energy assistance programs, with the legislative9
commission determining the allocation of the remaining money between10
the two entities pursuant to its budget approval authority under section11
40-8.5-103.5 (6)(c); and12
(B) If the projected amount collected in the federal fiscal year, as13
determined by the organization by April 30, will exceed ten million14
dollars, allocate forty-five percent to the Colorado energy office for its15
weatherization assistance program and retain forty-five percent for the16
organization's energy assistance programs, with the legislative17
commission determining the allocation of the remaining money between18
the two entities pursuant to its budget approval authority.19
(b) As part of the budget developed pursuant to subsection (3)(a)20
of this section, the organization shall calculate the amount of money from21
the energy assistance system benefit charge to transmit to the state22
treasurer pursuant to subsection (2)(b) of this section and the amount of23
the fuel assistance payments that the department of human services makes24
in accordance with section 26-2-307 (1).25
SECTION 35. In Colorado Revised Statutes, repeal 40-8.7-11026
(1)(a)(II) and (4).27
SB25-139
-26- SECTION 36. In Colorado Revised Statutes, repeal 43-4-2051
(6.8)(b).2
SECTION 37. In Colorado Revised Statutes, 43-4-805, amend3
(1) introductory portion, (1)(b)(II), (2)(b)(I), (2)(c), (3)(a), (5)(r)(I), and4
(5)(r)(III)(A); and repeal (5)(g.7) as follows:5
43-4-805. Statewide bridge enterprise - creation - board -6
funds - powers and duties - legislative declaration - definitions.7
(1) The general assembly hereby finds and declares that:8
(b) Due to the limited availability of state and federal funding and9
the need to accomplish the financing, repair, reconstruction, and10
replacement of designated bridges; the completion of preventative11
maintenance bridge projects; and the completion of tunnel projects as12
promptly and efficiently as possible, it is necessary to create a statewide13
bridge and tunnel enterprise and to authorize the enterprise to:14
(II) Impose a bridge safety surcharge
AND a bridge and tunnel15
impact fee and a bridge and tunnel retail delivery fee,
at rates reasonably16
calculated to defray the costs of completing designated bridge projects,17
preventative maintenance bridge projects, and tunnel projects and18
distribute the burden of defraying the costs in a manner based on the19
benefits received by persons paying the fees and using designated bridges20
and tunnels, and receiving retail deliveries receive and expend revenue21
generated by the surcharge and fees and other money, issue revenue22
bonds and other obligations, contract with the state, if required approvals23
are obtained, to receive one or more loans of money received by the state24
under the terms of one or more financed purchase of an asset or certificate25
of participation agreements authorized by this part 8, expend revenue26
generated by the surcharge to repay any such loan or loans received, and27
SB25-139
-27- exercise other powers necessary and appropriate to carry out its purposes;1
and2
(2) (b) The business purpose of the bridge enterprise is to finance,3
repair, reconstruct, and replace any designated bridge in the state,4
complete preventative maintenance bridge projects, and complete tunnel5
projects and, as agreed upon by the enterprise and the commission, or the6
department to the extent authorized by the commission, to maintain the7
bridges it finances, repairs, reconstructs, and replaces. To allow the8
bridge enterprise to accomplish this purpose and fully exercise its powers9
and duties through the bridge enterprise board, the bridge enterprise may:10
(I) Impose a bridge safety surcharge
AND a bridge and tunnel11
impact fee and a bridge and tunnel retail delivery fee
as authorized by12
subsections (5)(g)
AND (5)(g.5) and (5)(g.7)
of this section;13
(c) The bridge enterprise constitutes an enterprise for purposes of14
section 20 of article X of the state constitution so long as it retains the15
authority to issue revenue bonds and receives less than ten percent of its16
total revenues in grants from all Colorado state and local governments17
combined. So long as it constitutes an enterprise pursuant to this18
subsection (2)(c), the bridge enterprise shall not be subject to any19
provisions of section 20 of article X of the state constitution. Consistent20
with the determination of the Colorado supreme court in Nicholl v. E-47021
Public Highway Authority, 896 P.2d 859 (Colo. 1995), that the power to22
impose taxes is inconsistent with "enterprise" status under section 20 of23
article X of the state constitution, the general assembly finds and declares24
that a bridge safety surcharge
OR a bridge and tunnel impact fee or a
25
bridge and tunnel retail delivery fee imposed by the bridge enterprise as26
authorized by subsection (5)(g)
OR (5)(g.5) or (5)(g.7)
of this section is27
SB25-139
-28- not a tax but is instead a fee imposed by the bridge enterprise to defray1
the cost of completing designated bridge projects, preventative2
maintenance bridge projects, and tunnel projects that the enterprise3
provides as a specific service to the persons upon whom the fee is4
imposed and at rates reasonably calculated based on the benefits received5
by such persons.6
(3) (a) The statewide bridge and tunnel enterprise special revenue7
fund, referred to in this part 8 as the "bridge special fund", is hereby8
created in the state treasury. All revenue received by the bridge enterprise,9
including, but not limited to, revenue from a bridge safety surcharge10
imposed as authorized by subsection (5)(g) of this section, revenue from11
a bridge and tunnel impact fee imposed as authorized by subsection12
(5)(g.5) of this section, revenue from a bridge and tunnel retail delivery13
fee imposed as authorized by subsection (5)(g.7) of this section, and any14
money loaned to the enterprise by the state pursuant to subsection (5)(r)15
of this section, shall be deposited into the bridge special fund. The bridge16
enterprise board may establish separate accounts within the bridge special17
fund as needed in connection with any specific designated bridge project,18
preventative maintenance bridge project, or tunnel project. The bridge19
enterprise also may deposit or permit others to deposit other money into20
the bridge special fund, but in no event may revenue from any tax21
otherwise available for general purposes be deposited into the bridge22
special fund. The state treasurer, after consulting with the bridge23
enterprise board, shall invest any money in the bridge special fund,24
including any surplus or reserves, but excluding any proceeds from the25
sale of bonds or earnings on such proceeds invested pursuant to section26
43-4-807 (2), that are not needed for immediate use. Such money may be27
SB25-139
-29- invested in the types of investments authorized in sections 24-36-109,1
24-36-112, and 24-36-113.2
(5) In addition to any other powers and duties specified in this3
section, the bridge enterprise board has the following powers and duties:4
(g.7) (I) In furtherance of its business purpose, beginning in state5
fiscal year 2022-23, the bridge enterprise shall impose, and the6
department of revenue shall collect on behalf of the bridge enterprise, a7
bridge and tunnel retail delivery fee on each retail delivery. Each retailer8
who makes a retail delivery shall either collect and remit or elect to pay9
the bridge and tunnel retail delivery fee in the manner prescribed by the10
department in accordance with section 43-4-218 (6). For the purpose of11
minimizing compliance costs for retailers and administrative costs for the12
state, the department of revenue shall collect and administer the bridge13
and tunnel retail delivery fee on behalf of the bridge enterprise in the14
same manner in which it collects and administers the retail delivery fee15
imposed by section 43-4-218 (3).16
(II) For retail deliveries of tangible personal property purchased17
during state fiscal year 2022-23, the bridge enterprise shall impose the18
bridge and tunnel retail delivery fee in a maximum amount of two and19
seven-tenths cents.20
(III) (A) Except as otherwise provided in subsection21
(5)(g.7)(III)(B) of this section, for retail deliveries of tangible personal22
property purchased during state fiscal year 2023-24 or during any23
subsequent state fiscal year, the bridge enterprise shall impose the bridge24
and tunnel retail delivery fee in a maximum amount that is the maximum25
amount for the prior state fiscal year adjusted for inflation. The bridge26
enterprise shall notify the department of revenue of the amount of the27
SB25-139
-30- bridge and tunnel retail delivery fee to be collected for retail deliveries of1
tangible personal property purchased during each state fiscal year no later2
than March 15 of the calendar year in which the state fiscal year begins,3
and the department of revenue shall publish the amount no later than4
April15 of the calendar year in which the state fiscal year begins.5
(B) The bridge enterprise is authorized to adjust the amount of the6
bridge and tunnel retail delivery fee for retail deliveries of tangible7
personal property purchased during a state fiscal year only if the8
department of revenue adjusts the amount of the retail delivery fee9
imposed by section 43-4-218 (3) for retail deliveries of tangible personal10
property purchased during the state fiscal year.11
(IV) As used in this subsection (5)(g.7):12
(A) "Inflation" means the average annual percentage change in the13
United States department of labor, bureau of labor statistics, consumer14
price index for Denver-Aurora-Lakewood for all items and all urban15
consumers, or its applicable predecessor or successor index, for the five16
years ending on the last December 31 before a state fiscal year for which17
an inflation adjustment to be made to the bridge and tunnel retail delivery18
fee imposed pursuant to this subsection (5)(g.7) begins.19
(B) "Retail delivery" has the same meaning as set forth in section20
43-4-218 (2)(e).21
(C) "Retailer" has the same meaning as set forth in section22
39-26-102 (8).23
(r) (I) To contract with the state to borrow money under the terms24
of one or more loan contracts entered into by the state and the bridge25
enterprise pursuant to subsection (5)(r)(III) of this section, to expend any26
money borrowed from the state for the purpose of completing designated27
SB25-139
-31- bridge projects, preventative maintenance bridge projects, and tunnel1
projects and for any other authorized purpose that constitutes the2
construction, supervision, and maintenance of the public highways of this3
state for purposes of section 18 of article X of the state constitution, and4
to use revenue generated by any bridge safety surcharge
OR bridge and5
tunnel impact fee or bridge and tunnel retail delivery fee
imposed6
pursuant to subsection (5)(g)
OR (5)(g.5) or (5)(g.7)
of this section and7
any other legally available money of the bridge enterprise to repay the8
money borrowed and any other amounts payable under the terms of the9
loan contract.10
(III) (A) If the state treasurer receives a list from the governor11
pursuant to subsection (5)(r)(II) of this section, the state, acting by and12
through the state treasurer, may enter into a loan contract with the bridge13
enterprise and may raise the money needed to make a loan pursuant to the14
terms of the loan contract by selling or leasing one or more of the state15
buildings or other state capital facilities on the list. The state treasurer16
shall have sole discretion to enter into a loan contract on behalf of the17
state and to determine the amount of a loan; except that the principal18
amount of a loan shall not exceed the maximum amount specified by the19
governor pursuant to subsection (5)(r)(II) of this section. The state20
treasurer shall also have sole discretion to determine the timing of the21
entry of the state into any loan contract or the sale or lease of one or more22
state buildings or other state capital facilities. The loan contract shall23
require the bridge enterprise to pledge to the state all or a portion of the24
revenues of any bridge safety surcharge
OR bridge and tunnel impact fee25
or bridge and tunnel retail delivery fee
imposed pursuant to subsection26
(5)(g)
OR (5)(g.5) or (5)(g.7)
of this section for the repayment of the loan27
SB25-139
-32- and may also require the bridge enterprise to pledge to the state any other1
legally available revenue of the bridge enterprise. Any loan contract2
entered into by the state, acting by and through the state treasurer, and the3
bridge enterprise pursuant to this subsection (5)(r)(III)(A) and any pledge4
of revenue by the bridge enterprise pursuant to such a loan contract shall5
be only for the benefit of, and enforceable only by, the state and the6
bridge enterprise. Specifically, but without limiting the generality of said7
limitation, no such loan contract or pledge shall be for the benefit of, or8
enforceable by, a seller under a financed purchase of an asset or9
certificate of participation agreement entered into pursuant to this10
subsection (5)(r)(III), an owner of any instrument evidencing rights to11
receive rentals or other payments made and to be made under such a12
financed purchase of an asset or certificate of participation agreement as13
authorized by subsection (5)(r)(IV)(B) of this section, a party to any14
ancillary agreement or instrument entered into pursuant to subsection15
(5)(r)(V) of this section, or a party to any interest rate exchange16
agreement entered into pursuant to subsection (5)(r)(VII)(A) of this17
section.18
SECTION 38. In Colorado Revised Statutes, 43-4-1101, amend19
(1) introductory portion as follows:20
43-4-1101. Legislative declaration. (1) The general assembly21
hereby finds and declares that it is necessary, appropriate, and in the best22
interest of the state to use a portion of the general fund money that is23
dedicated for transportation purposes pursuant to section 24-75-219 to24
fund multimodal transportation projects and operations throughout the25
state and to use a portion of the money that is generated by the retail26
delivery fee imposed on the delivery of retail goods transported to the27
SB25-139
-33- delivery site by motor vehicle pursuant to section 43-4-218 (3) to fund1
transportation-related greenhouse gas mitigation expenses throughout the2
state as authorized by this part 11 because, in addition to the general3
benefits that it provides to all Coloradans, a complete and integrated4
multimodal transportation system that includes greenhouse gas mitigation5
projects and services:6
SECTION 39. In Colorado Revised Statutes, 43-4-1103, amend7
(1)(a), (2)(d)(I), and (2)(d)(II) as follows:8
43-4-1103. Multimodal transportation options fund - creation9
- revenue sources for fund - use of fund. (1) (a) The multimodal10
transportation and mitigation options fund is hereby created in the state11
treasury. The fund consists of money transferred from the general fund to12
the fund pursuant to section 24-75-219 retail delivery fee revenue credited13
to the fund pursuant to section 43-4-218 (5)(a)(II), and any other money14
that the general assembly may appropriate or transfer to the fund. The15
state treasurer shall credit all interest and income derived from the deposit16
and investment of money in the fund to the fund.17
(2) (d) (I) On and after October 1, 2022, unless the department has18
both adopted implementing guidelines and procedures that satisfy the19
requirements of section 43-1-128 (3) and updated its ten-year vision plan20
to comply with the implementing guidelines and procedures, expenditures21
from the funds made available for multimodal projects pursuant to22
sections SECTION 24-75-219 (7)(c)(I) and (7)(f)(II) and 43-4-218 (5)(a)(II)23
for state multimodal projects shall only be made for multimodal projects24
that the department, in consultation with the department of public health25
and environment, determines will help bring the ten-year vision plan into26
compliance with the requirements of section 43-1-128 (3).27
SB25-139
-34- (II) On and after October 1, 2022, unless the department has1
adopted implementing guidelines and procedures that satisfy the2
requirements of section 43-1-128 (3) and a metropolitan planning3
organization that is in an area or includes an area that has been out of4
attainment for national ambient air quality standards for ozone for two5
years or more has updated its regional transportation plan to comply with6
the implementing guidelines and procedures, expenditures from the funds7
made available for multimodal projects pursuant to sections SECTION8
24-75-219 (7)(c)(I) and (7)(f)(II) and 43-4-218 (5)(a)(II) for local9
multimodal projects within the territory of the metropolitan planning10
organization shall only be made for multimodal projects that the11
department, in consultation with the department of public health and12
environment, determines will help bring the regional transportation plan13
into compliance with the requirements of section 43-1-128 (3).14
SECTION 40. In Colorado Revised Statutes, 43-4-1201, amend15
(1) introductory portion, (1)(e)(II), (2)(c) introductory portion, (2)(e)16
introductory portion, and (2)(g); and repeal (1)(a), (1)(b), (1)(c), (1)(d),17
(1)(f), and (2)(f) as follows:18
43-4-1201. Legislative declaration. (1) The general assembly19
hereby finds and declares that:20
(a) Retail deliveries are increasing and are expected to continue21
to increase in communities across the state;22
(b) The motor vehicles used to make retail deliveries are some of23
the most polluting vehicles on the road, which has resulted in additional24
and increasing air and greenhouse gas pollution;25
(c) The adverse environmental and health impacts of increased26
emissions from motor vehicles used to make retail deliveries can be27
SB25-139
-35- mitigated and offset by supporting the widespread adoption of electric1
buses for transit fleets and reducing vehicle miles traveled by encouraging2
people to choose clean, efficient, public transit options instead of personal3
motor vehicle travel;4
(d) Instead of reducing the impacts of retail deliveries by limiting5
retail delivery activity through regulation, it is more appropriate to6
continue to allow persons who receive retail deliveries to benefit from the7
convenience afforded by unfettered retail deliveries and instead impose8
a small fee on each retail delivery and use fee revenue to fund necessary9
mitigation activities;10
(e) It is necessary, appropriate, and in the best interest of the state11
and all Coloradans to incentivize, support, and accelerate the12
electrification of public transit in rural and urban areas throughout the13
state because electrification:14
(II) By reducing fuel and maintenance costs associated with the15
use of motor vehicles, helps public transit providers operate more16
efficiently, use cost savings to provide more reliable and convenient17
transit service to more riders, and further reduce emissions by reducing18
personal motor vehicle use. and19
(f) By reducing motor vehicle emissions, transit fleet20
electrification effectively remediates some of the impacts of retail21
deliveries by offsetting a portion of the increased motor vehicle emissions22
resulting from such deliveries.23
(2) The general assembly further finds and declares that:24
(c) The enterprise provides impact remediation services when in25
exchange for the payment of clean transit retail delivery fees by or on26
behalf of purchasers of tangible personal property for retail delivery, it27
SB25-139
-36- acts to mitigate the impacts of residential and commercial deliveries on1
the state's transportation infrastructure, air quality, and emissions by:2
(e) Consistent with the determination of the Colorado supreme3
court in Nicholl v. E-470 Public Highway Authority, 896 P.2d 859 (Colo.4
1995), that the power to impose taxes is inconsistent with enterprise status5
under section 20 of article X of the state constitution, it is the conclusion6
of the general assembly that the revenue collected by the enterprise is7
generated by fees, not taxes, because the clean transit retail delivery fee8
imposed by the enterprise as authorized by section 43-4-1203 (7) and the9
production fee for clean transit are IS:10
(f) So long as the enterprise qualifies as an enterprise for purposes11
of section 20 of article X of the state constitution, the revenue from the12
clean transit retail delivery fee collected by the enterprise is not state13
fiscal year spending, as defined in section 24-77-102 (17), or state14
revenues, as defined in section 24-77-103.6 (6)(c), and does not count15
against either the state fiscal year spending limit imposed by section 2016
of article X of the state constitution or the excess state revenues cap, as17
defined in section 24-77-103.6 (6)(b)(I)(D); and18
(g) The addition of the production fee for clean transit continues19
to serve the enterprise's primary business purposes set forth in section20
43-4-1203 (3)(a). If the addition of the production fee for clean transit21
combined with the clean transit retail delivery fee is estimated to result in22
the collection of fees and surcharges that exceed one hundred million23
dollars in the enterprise's first five fiscal years, the board shall adjust the24
fees FEE, lower the fees FEE, or stop collecting the fees FEE in order to not25
collect fees or surcharges that exceed one hundred million dollars in the26
enterprise's first five fiscal years, which five-year period, for the purpose27
SB25-139
-37- of section 24-77-108, ends on June 30, 2026. Therefore, the enterprise,1
originally created in section 43-4-1203, is in compliance with section2
24-77-108.3
SECTION 41. In Colorado Revised Statutes, 43-4-1202, repeal4
(11), (15), and (16) as follows:5
43-4-1202. Definitions. As used in this part 12, unless the context6
otherwise requires:7
(11) "Inflation" means the average annual percentage change in8
the United States department of labor, bureau of labor statistics, consumer9
price index for Denver-Aurora-Lakewood for all items and all urban10
consumers, or its applicable predecessor or successor index, for the five11
years ending on the last December 31 before a state fiscal year for which12
an inflation adjustment to be made to the clean transit retail delivery fee13
imposed pursuant to section 43-4-1203 (7) begins.14
(15) "Retail delivery" has the same meaning as set forth in section15
43-4-218 (2)(e).16
(16) "Retailer" has the same meaning as set forth in section17
39-26-102 (8).18
SECTION 42. In Colorado Revised Statutes, 43-4-1203, amend19
(3)(a)(I), (5)(a), and (6)(g); and repeal (3)(b)(I) and (7) as follows: 20
43-4-1203. Clean transit enterprise - creation - board - powers21
and duties - rules - fees - fund. (3) (a) The primary business purposes22
of the enterprise are to:23
(I) Reduce and mitigate the adverse environmental and health24
impacts of air pollution and greenhouse gas emissions produced by motor25
vehicles used to make retail deliveries by supporting the replacement of26
existing gasoline and diesel transit vehicles with electric motor vehicles,27
SB25-139
-38- including motor vehicles that originally were powered exclusively by1
internal combustion engines but have been converted into electric motor2
vehicles; providing the associated charging infrastructure for electric3
transit fleet motor vehicles; supporting facility modifications that allow4
for the safe operation and maintenance of electric transit motor vehicles;5
and funding planning studies that enable transit agencies to plan for6
transit vehicle electrification; and7
(b) To allow the enterprise to accomplish the business purposes8
described in subsection (3)(a) of this section and fully exercise its powers9
and duties through the board, the enterprise may:10
(I) Impose a clean transit retail delivery fee as authorized by11
subsection (7) of this section;12
(5) (a) The clean transit enterprise fund is hereby created in the13
state treasury. The fund consists of clean transit retail delivery fee14
revenue credited to the fund pursuant to subsection (7) of this section, any15
monetary gifts, grants, donations, or other money received by the16
enterprise, any federal money that may be credited to the fund, and any17
other money that the general assembly may appropriate or transfer to the18
fund. The state treasurer shall credit all interest and income derived from19
the deposit and investment of money in the fund to the fund. Subject to20
annual appropriation by the general assembly, the enterprise may expend21
money from the fund to provide grants, pay its reasonable and necessary22
operating expenses, including repayment of any loan received by the23
enterprise pursuant to subsection (5)(b) of this section, and otherwise24
exercise its powers and perform its duties as authorized by this part 3.25
(6) In addition to any other powers and duties specified in this26
section, the board has the following general powers and duties:27
SB25-139
-39- (g) To promulgate ADOPT rules to set the amount of the clean1
transit retail delivery fee at or below the maximum amount authorized in2
this section and to govern the process by which the enterprise accepts3
applications for, awards, and oversees grants, loans, and rebates pursuant4
to subsection (8) of this section; and5
(7) (a) In furtherance of its business purpose, beginning in state6
fiscal year 2022-23, the enterprise shall impose, and the department of7
revenue shall collect on behalf of the enterprise, a clean transit retail8
delivery fee on each retail delivery. Each retailer who makes a retail9
delivery shall either collect and remit or elect to pay the clean transit retail10
delivery fee in the manner prescribed by the department in accordance11
with section 43-4-218 (6). For the purpose of minimizing compliance12
costs for retailers and administrative costs for the state, the department of13
revenue shall collect and administer the clean transit retail delivery fee on14
behalf of the enterprise in the same manner in which it collects and15
administers the retail delivery fee imposed by section 43-4-218 (3).16
(b) For retail deliveries of tangible personal property purchased17
during state fiscal year 2022-23, the enterprise shall impose the clean18
transit retail delivery fee in a maximum amount of three cents.19
(c) (I) Except as otherwise provided in subsection (7)(c)(II) of this20
section, for retail deliveries of tangible personal property purchased21
during state fiscal year 2023-24 or during any subsequent state fiscal year,22
the enterprise shall impose the clean transit retail delivery fee in a23
maximum amount that is the maximum amount for the prior state fiscal24
year adjusted for inflation. The enterprise shall notify the department of25
revenue of the amount of the clean transit retail delivery fee to be26
collected for retail deliveries of tangible personal property purchased27
SB25-139
-40- during each state fiscal year no later than March 15 of the calendar year1
in which the state fiscal year begins, and the department of revenue shall2
publish the amount no later than April 15 of the calendar year in which3
the state fiscal year begins.4
(II) The enterprise is authorized to adjust the amount of the clean5
transit retail delivery fee for retail deliveries of tangible personal property6
purchased during a state fiscal year only if the department of revenue7
adjusts the amount of the retail delivery fee imposed by section 43-4-2188
(3) for retail deliveries of tangible personal property purchased during the9
state fiscal year.10
SECTION 43. In Colorado Revised Statutes, 43-4-1301, amend11
(1) introductory portion, (1)(a), (1)(c), (2)(a), (2)(c), and (2)(d) as12
follows:13
43-4-1301. Legislative declaration. (1) The general assembly14
hereby finds and declares that:15
(a) Rapid and continuing growth in retail deliveries made by16
motor vehicles and in prearranged rides arranged through transportation17
network companies has increased and will continue to increase traffic18
congestion and air pollution from motor vehicle emissions, along with the19
adverse environmental and health impacts that result from such pollution,20
in nonattainment areas, including but not limited to disproportionately21
impacted communities and communities adjacent to highways;22
(c) Instead of reducing the impacts of retail deliveries and23
prearranged rides arranged through transportation network companies, by24
limiting retail delivery and prearranged ride activity through regulation,25
it is more appropriate to continue to allow persons who receive retail26
deliveries and benefit from the convenience afforded by unfettered retail27
SB25-139
-41- deliveries and to allow transportation network companies that arrange1
prearranged rides to continue to provide that service without undue2
restrictions and to instead impose a small fee on each retail delivery and3
prearranged ride and use fee revenue to fund necessary mitigation4
activities.5
(2) The general assembly further finds and declares that:6
(a) The enterprise provides impact remediation services when, in7
exchange for the payment of air pollution mitigation per ride fees by8
transportation network companies and air pollution mitigation retail9
delivery fees by or on behalf of purchasers of tangible personal property10
for retail delivery, it acts as authorized by this section to mitigate the11
impacts of prearranged rides arranged through transportation network12
companies and residential and commercial deliveries on the state's13
transportation infrastructure, air quality, and emissions;14
(c) Consistent with the determination of the Colorado supreme15
court in Nicholl v. E-470 Public Highway Authority, 896 P.2d 859 (Colo.16
1995), that the power to impose taxes is inconsistent with enterprise status17
under section 20 of article X of the state constitution, it is the conclusion18
of the general assembly that the revenue collected by the enterprise is19
generated by fees, not taxes, because the air pollution mitigation per ride20
fee and the air pollution mitigation retail delivery fee imposed by the21
enterprise as authorized by section 43-4-1303 are IS:22
(I) Imposed for the specific purpose of allowing the enterprise to23
defray the costs of providing the remediation services specified in this24
section, including mitigating impacts to air quality and greenhouse gas25
emissions caused by the activities on which the fees are FEE IS assessed,26
and contribute to the implementation of the comprehensive regulatory27
SB25-139
-42- scheme required for the planning, funding, development, construction,1
maintenance, and supervision of a sustainable transportation system; and2
(II) Collected at rates that are reasonably calculated based on the3
impacts caused by fee payers and the cost of remediating those impacts.4
and5
(d) So long as the enterprise qualifies as an enterprise for purposes6
of section 20 of article X of the state constitution, the revenue from the7
community access retail delivery fee AIR POLLUTION MITIGATION PER RIDE8
FEE collected by the enterprise is not state fiscal year spending, as defined9
in section 24-77-102 (17), or state revenues, as defined in section10
24-77-103.6 (6)(c), and does not count against either the state fiscal year11
spending limit imposed by section 20 of article X of the state constitution12
or the excess state revenues cap, as defined in section 24-77-103.613
(6)(b)(I)(D) (6)(b)(I)(G).14
SECTION 44. In Colorado Revised Statutes, 43-4-1302, amend15
(15); and repeal (19) and (20) as follows:16
43-4-1302. Definitions. As used in this part 13, unless the context17
otherwise requires:18
(15) "Inflation" means the average annual percentage change in19
the United States department of labor, bureau of labor statistics, consumer20
price index for Denver-Aurora-Lakewood for all items and all urban21
consumers, or its applicable predecessor or successor index, for the five22
years ending on the last December 31 before a state fiscal year for which23
an inflation adjustment to be made to the air pollution mitigation per ride24
fee imposed by section 43-4-1303 (7) or the air pollution mitigation retail25
delivery fee imposed by section 43-4-1303 (8) begins.26
(19) "Retail delivery" has the same meaning as set forth in section27
SB25-139
-43- 43-4-218 (2)(e).1
(20) "Retailer" has the same meaning as set forth in section2
39-26-102 (8).3
SECTION 45. In Colorado Revised Statutes, 43-4-1303, amend4
(3) introductory portion, (3)(a), (5)(a), and (6)(h); and repeal (8) as5
follows:6
43-4-1303. Nonattainment area air pollution mitigation7
enterprise - creation - board - powers and duties - rules - fees - fund. 8
(3) The business purpose of the enterprise is to mitigate the9
environmental and health impacts of increased air pollution from motor10
vehicle emissions in nonattainment areas that results from the rapid and11
continuing growth in retail deliveries made by motor vehicles and in12
prearranged rides provided by transportation network companies by13
providing funding for eligible projects that reduce traffic, including14
demand management projects that encourage alternatives to driving alone15
or that directly reduce air pollution, such as retrofitting of construction16
equipment, construction of roadside vegetation barriers, and planting trees17
along medians. To allow the enterprise to accomplish this purpose and18
fully exercise its powers and duties through the board, the enterprise may:19
(a) Impose an air pollution mitigation per ride fee and an air20
pollution mitigation retail delivery fee as authorized by subsections (7)21
and (8) SUBSECTION (7) of this section;22
(5) (a) The nonattainment area air pollution mitigation enterprise23
fund is hereby created in the state treasury. The fund consists of air24
pollution mitigation per ride fee revenue and air pollution mitigation retail25
delivery fee revenue credited to the fund pursuant to subsections (7) and26
(8) SUBSECTION (7) of this section, any monetary gifts, grants, donations,27
SB25-139
-44- or other payments received by the enterprise, any federal money that may1
be credited to the fund, and any other money that the general assembly2
may appropriate or transfer to the fund. The state treasurer shall credit all3
interest and income derived from the deposit and investment of money in4
the fund to the fund. Money in the fund is continuously appropriated to5
the enterprise for the purposes set forth in this part 13 and to pay the6
enterprise's reasonable and necessary operating expenses, including the7
repayment of any loan received pursuant to subsection (5)(b) of this8
section.9
(6) In addition to any other powers and duties specified in this10
section, the board has the following general powers and duties:11
(h) To promulgate ADOPT rules for the sole purpose of setting the12
amounts AMOUNT of the air pollution mitigation per ride fee and the air13
pollution mitigation retail delivery fee at or below the maximum amounts14
authorized in this section; and15
(8) (a) In furtherance of its business purpose, beginning in state16
fiscal year 2022-23, the enterprise shall impose, and the department of17
revenue shall collect on behalf of the enterprise, an air pollution18
mitigation retail delivery fee on each retail delivery. Each retailer who19
makes a retail delivery shall either collect and remit or elect to pay the air20
pollution mitigation retail delivery fee in the manner prescribed by the21
department in accordance with section 43-4-218 (6). For the purpose of22
minimizing compliance costs for retailers and administrative costs for the23
state, the department of revenue shall collect and administer the air24
pollution mitigation retail delivery fee on behalf of the enterprise in the25
same manner in which it collects and administers the retail delivery fee26
imposed by section 43-4-218 (3).27
SB25-139
-45- (b) For retail deliveries of tangible personal property purchased1
during state fiscal year 2022-23, the enterprise shall impose the air2
pollution mitigation retail delivery fee in a maximum amount of3
seven-tenths of one cent.4
(c) (I) Except as otherwise provided in subsection (8)(c)(II) of this5
section, for retail deliveries of tangible personal property purchased6
during state fiscal year 2023-24 or during any subsequent state fiscal year,7
the enterprise shall impose the air pollution mitigation retail delivery fee8
in a maximum amount that is the maximum amount for the prior state9
fiscal year adjusted for inflation. The enterprise shall notify the10
department of revenue of the amount of the air pollution mitigation retail11
delivery fee to be collected for retail deliveries of tangible personal12
property purchased during each state fiscal year no later than March 1513
of the calendar year in which the state fiscal year begins, and the14
department of revenue shall publish the amount no later than April15 of15
the calendar year in which the state fiscal year begins.16
(II) The enterprise is authorized to adjust the amount of the air17
pollution mitigation retail delivery fee for retail deliveries of tangible18
personal property purchased during a state fiscal year only if the19
department of revenue adjusts the amount of the retail delivery fee20
imposed by section 43-4-218 (3) for retail deliveries of tangible personal21
property purchased during the state fiscal year.22
SECTION 46. Act subject to petition - effective date. This act23
takes effect at 12:01 a.m. on the day following the expiration of the24
ninety-day period after final adjournment of the general assembly; except25
that, if a referendum petition is filed pursuant to section 1 (3) of article V26
of the state constitution against this act or an item, section, or part of this27
SB25-139
-46- act within such period, then the act, item, section, or part will not take1
effect unless approved by the people at the general election to be held in2
November 2026 and, in such case, will take effect on the date of the3
official declaration of the vote thereon by the governor.4
SB25-139
-47-