House Bill 25-1144 Introduced

A Bill for an Act

• Page 1, Line 101Concerning the repeal of retail delivery fees.

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.)

A retail delivery is a retail sale of tangible personal property that

is subject to state sales tax by a retailer for delivery by a motor vehicle to

the purchaser at any location in the state. As authorized by current law,

retail delivery fees are imposed on each retail delivery by the:

• State;
• Community access enterprise;
• Clean fleet enterprise;
• Statewide bridge and tunnel enterprise;
• Clean transit enterprise; and
• Nonattainment area air pollution mitigation enterprise.

Effective 90 days after the final adjournment of the general assembly in 2025, the bill eliminates the retail delivery fees.

• Page 2, Line 1Be it enacted by the General Assembly of the State of Colorado:

• Page 2, Line 2SECTION 1.  In Colorado Revised Statutes, 24-38.5-301, amend

• Page 2, Line 3(2)(a), (2)(c) introductory portion, (2)(c)(I), and (2)(c)(V); and repeal (1)(a), (1)(b), (1)(c), (1)(d), (2)(d), (2)(e), and (2)(f) as follows:

• Page 2, Line 424-38.5-301.  Legislative declaration. (1)  The general assembly hereby finds and declares that:

• Page 2, Line 5(a)  Retail deliveries are increasing and are expected to continue to increase in urban and rural communities;

• Page 2, Line 6(b)  The motor vehicles used to make retail deliveries are some of

• Page 2, Line 7the most polluting vehicles on the road, which has resulted in additional

• Page 2, Line 8and increasing air and greenhouse gas pollution at the local community level from idling delivery vehicles in neighborhoods;

• Page 2, Line 9(c)  The adverse environmental and health impacts of increased

• Page 2, Line 10local emissions from motor vehicles used to make retail deliveries can be

• Page 2, Line 11mitigated and offset by investing in the charging and fueling

• Page 2, Line 12infrastructure needed to support widespread public adoption of electric

• Page 2, Line 13motor vehicles and zero emission vehicles and by replacing the state's dirtiest passenger vehicles with zero emission vehicles;

• Page 2, Line 14(d)  Instead of reducing the impacts of retail deliveries by limiting

• Page 2, Line 15retail delivery activity through regulation, it is more appropriate to

• Page 2, Line 16continue to allow persons who receive retail deliveries to benefit from the

• Page 2, Line 17convenience afforded by unfettered retail deliveries and instead impose

• Page 2, Line 18a small fee on each retail delivery and use fee revenue to fund necessary mitigation activities;

• Page 3, Line 1(2)  The general assembly further finds and declares that:

• Page 3, Line 2(a)  To incentivize, support, and accelerate the construction of

• Page 3, Line 3electric motor vehicle charging and fueling infrastructure in communities

• Page 3, Line 4throughout the state; incentivize, support, and accelerate the adoption of

• Page 3, Line 5electric motor vehicles by businesses, including transportation network

• Page 3, Line 6companies, governmental entities, and individuals; and thereby increase

• Page 3, Line 7access to electric motor vehicles, minimize and mitigate the

• Page 3, Line 8environmental and health impacts caused by transportation-related

• Page 3, Line 9emissions of air pollutants and greenhouse gases, and allow the state and

• Page 3, Line 10its citizens to reap the environmental, health, business and governmental

• Page 3, Line 11operational efficiency, and personal motor vehicle total ownership cost

• Page 3, Line 12savings benefits of widespread adoption of electric motor vehicles, it is

• Page 3, Line 13necessary, appropriate, and in the best interest of the state to create a

• Page 3, Line 14community access enterprise that can provide specialized business

• Page 3, Line 15services, including impact remediation services, that help communities,

• Page 3, Line 16businesses, and governmental entities construct the electric motor vehicle

• Page 3, Line 17charging and fueling infrastructure needed to support widespread

• Page 3, Line 18adoption of electric motor vehicles, including light-duty, medium-duty,

• Page 3, Line 19and heavy-duty motor vehicles and motor vehicles used to make retail

• Page 3, Line 20deliveries, and thereby assuage range anxiety concerns, supply chain

• Page 3, Line 21disruption concerns, and any other concerns that currently disincentivize the widespread adoption of electric motor vehicles;

• Page 3, Line 22(c)  The enterprise provides impact remediation services when in

• Page 3, Line 23exchange for the payment of community access retail delivery fees by or

• Page 3, Line 24on behalf of purchasers of tangible personal property for retail delivery,

• Page 3, Line 25it acts to mitigate the impacts of residential and commercial deliveries on the state's transportation infrastructure, air quality, and emissions by:

• Page 4, Line 1(I)  Funding the construction of electric motor vehicle charging

• Page 4, Line 2infrastructure that supports the use of clean and quiet electric motor vehicles; including motor vehicles used to make retail deliveries;

• Page 4, Line 3(V)  Providing additional remediation services to offset impacts caused by fee payers as may be provided by law;

• Page 4, Line 4(d)  By providing remediation services as authorized by this

• Page 4, Line 5section, the enterprise provides a benefit to fee payers when it remediates

• Page 4, Line 6the impacts they cause and therefore operates as a business in accordance

• Page 4, Line 7with the determination of the Colorado supreme court in Colorado Union of Taxpayers Foundation v. City of Aspen, 2018 CO 36;

• Page 4, Line 8(e)  Consistent with the determination of the Colorado supreme

• Page 4, Line 9court in Nicholl v. E-470 Public Highway Authority, 896 P.2d 859 (Colo.

• Page 4, Line 101995), that the power to impose taxes is inconsistent with enterprise status

• Page 4, Line 11under section 20 of article X of the state constitution, it is the conclusion

• Page 4, Line 12of the general assembly that the revenue collected by the enterprise is

• Page 4, Line 13generated by fees, not taxes, because the community access retail delivery fee imposed by the enterprise as authorized by section 24-38.5-303 (7) is:

• Page 4, Line 14(I)  Imposed for the specific purpose of allowing the enterprise to

• Page 4, Line 15defray the costs of providing the remediation services specified in this

• Page 4, Line 16section, including mitigating impacts to air quality and greenhouse gas

• Page 4, Line 17emissions caused by the activities on which the fee is assessed, and

• Page 4, Line 18contributes to the implementation of the comprehensive regulatory

• Page 4, Line 19scheme required for the planning, funding, development, construction, maintenance, and supervision of a sustainable transportation system; and

• Page 4, Line 20(II)  Collected at rates that are reasonably calculated based on the

• Page 4, Line 21impacts caused by fee payers and the cost of remediating those impacts; and

• Page 5, Line 1(f)  So long as the enterprise qualifies as an enterprise for purposes

• Page 5, Line 2of section 20 of article X of the state constitution, the revenue from the

• Page 5, Line 3community access retail delivery fee collected by the enterprise is not

• Page 5, Line 4state fiscal year spending, as defined in section 24-77-102 (17), or state

• Page 5, Line 5revenues, as defined in section 24-77-103.6 (6)(c), and does not count

• Page 5, Line 6against either the state fiscal year spending limit imposed by section 20

• Page 5, Line 7of article X of the state constitution or the excess state revenues cap, as defined in section 24-77-103.6 (6)(b)(I)(D).

• Page 5, Line 8SECTION 2.  In Colorado Revised Statutes, 24-38.5-302, repeal (11), (17), and (18) as follows:

• Page 5, Line 924-38.5-302.  Definitions. As used in this part 3, unless the context otherwise requires:

• Page 5, Line 10(11)  "Inflation" means the average annual percentage change in

• Page 5, Line 11the United States department of labor, bureau of labor statistics, consumer

• Page 5, Line 12price index for Denver-Aurora-Lakewood for all items and all urban

• Page 5, Line 13consumers, or its applicable predecessor or successor index, for the five

• Page 5, Line 14years ending on the last December 31 before the state fiscal year for

• Page 5, Line 15which an inflation adjustment to be made to the community access retail delivery fee imposed pursuant to section 24-38.5-303 (7) begins.

• Page 5, Line 16(17)  "Retail delivery" has the same meaning as set forth in section 43-4-218 (2)(e).

• Page 5, Line 17(18)  "Retailer" has the same meaning as set forth in section 39-26-102 (8).

• Page 5, Line 18SECTION 3.  In Colorado Revised Statutes, 24-38.5-303, amend (5)(a) and (6)(f); and repeal (3)(a), (6)(g), and (7) as follows:

• Page 5, Line 1924-38.5-303.  Community access enterprise - creation - board

• Page 6, Line 1- powers and duties - fund - transparency and reporting. (3)  The

• Page 6, Line 2business purpose of the enterprise is to support the widespread adoption

• Page 6, Line 3of electric motor vehicles, including motor vehicles that originally were

• Page 6, Line 4powered exclusively by internal combustion engines but have been

• Page 6, Line 5converted into electric motor vehicles, in an equitable manner by directly

• Page 6, Line 6investing in transportation infrastructure, making grants or providing

• Page 6, Line 7rebates or other financing options to fund the construction of electric

• Page 6, Line 8motor vehicle charging infrastructure throughout the state, and

• Page 6, Line 9incentivizing the acquisition and use of electric motor vehicles and

• Page 6, Line 10electric alternatives to motor vehicles in communities, including but not

• Page 6, Line 11limited to disproportionately impacted communities, and by owners of

• Page 6, Line 12older, less fuel efficient, and higher polluting vehicles. To allow the

• Page 6, Line 13enterprise to accomplish this business purpose and fully exercise its powers and duties through the board, the enterprise may:

• Page 6, Line 14(a)  Impose a community access retail delivery fee as authorized by subsection (7) of this section;

• Page 6, Line 15(5) (a)  The community access enterprise fund is hereby created in

• Page 6, Line 16the state treasury. The fund consists of community access retail delivery

• Page 6, Line 17fee revenue credited to the fund pursuant to subsection (7) of this section,

• Page 6, Line 18any monetary gifts, grants, donations, or other payments received by the

• Page 6, Line 19enterprise, any federal money that may be credited to the fund, and any

• Page 6, Line 20other money that the general assembly may appropriate or transfer to the

• Page 6, Line 21fund. The state treasurer shall credit all interest and income derived from

• Page 6, Line 22the deposit and investment of money in the fund to the fund. Money in the

• Page 6, Line 23fund is continuously appropriated to the enterprise and may be expended

• Page 6, Line 24to provide grants and rebates, pay its reasonable and necessary operating

• Page 6, Line 25expenses, including the repayment of any loan received pursuant to

• Page 7, Line 1subsection (5)(b) of this section, and otherwise exercise its powers and perform its duties as authorized by this part 3.

• Page 7, Line 2(6)  In addition to any other powers and duties specified in this section, the board has the following general powers and duties:

• Page 7, Line 3(f)  To publish grant and similar program processes by which the

• Page 7, Line 4enterprise accepts applications, the criteria used for evaluating

• Page 7, Line 5applications, and a list of grantees pursuant to subsection (8) of this section; and

• Page 7, Line 6(g)  To promulgate rules for the sole purpose of setting the amount

• Page 7, Line 7of the community access retail delivery fee at or below the maximum amount authorized in this section; and

• Page 7, Line 8(7) (a)  In furtherance of its business purpose, beginning in state

• Page 7, Line 9fiscal year 2022-23, the enterprise shall impose, and the department of

• Page 7, Line 10revenue shall collect on behalf of the enterprise, a community access

• Page 7, Line 11retail delivery fee on each retail delivery. Each retailer who makes a retail

• Page 7, Line 12delivery shall either collect and remit or elect to pay the community

• Page 7, Line 13access retail delivery fee in the manner prescribed by the department in

• Page 7, Line 14accordance with section 43-4-218 (6). For the purpose of minimizing

• Page 7, Line 15compliance costs for retailers and administrative costs for the state, the

• Page 7, Line 16department of revenue shall collect and administer the community access

• Page 7, Line 17retail delivery fee on behalf of the enterprise in the same manner in which

• Page 7, Line 18it collects and administers the retail delivery fee imposed by section 43-4-218 (3).

• Page 7, Line 19(b)  For retail deliveries of tangible personal property purchased

• Page 7, Line 20during state fiscal year 2022-23, the enterprise shall impose the

• Page 7, Line 21community access retail delivery fee in a maximum amount of six and

• Page 7, Line 22nine-tenths cents.

• Page 8, Line 1(c) (I)  Except as otherwise provided in subsection (7)(c)(II) of this

• Page 8, Line 2section, for retail deliveries of tangible personal property purchased

• Page 8, Line 3during state fiscal year 2023-24 or during any subsequent state fiscal year,

• Page 8, Line 4the enterprise shall impose the community access retail delivery fee in a

• Page 8, Line 5maximum amount that is the maximum amount for the prior state fiscal

• Page 8, Line 6year adjusted for inflation. The enterprise shall notify the department of

• Page 8, Line 7revenue of the amount of the community access retail delivery fee to be

• Page 8, Line 8collected for retail deliveries of tangible personal property purchased

• Page 8, Line 9during each state fiscal year no later than March 15 of the calendar year

• Page 8, Line 10in which the state fiscal year begins, and the department of revenue shall

• Page 8, Line 11publish the amount no later than April15 of the calendar year in which the state fiscal year begins.

• Page 8, Line 12(II)  The enterprise is authorized to adjust the amount of the

• Page 8, Line 13community access retail delivery fee for retail deliveries of tangible

• Page 8, Line 14personal property purchased during a state fiscal year only if the

• Page 8, Line 15department of revenue adjusts the amount of the retail delivery fee

• Page 8, Line 16imposed by section 43-4-218 (3) for retail deliveries of tangible personal property purchased during the state fiscal year.

• Page 8, Line 17SECTION 4.  In Colorado Revised Statutes, 25-7.5-101, amend

• Page 8, Line 18(1)(a), (1)(c), (1)(e) introductory portion, and (2)(e) introductory portion; and repeal (1)(d) as follows:

• Page 8, Line 1925-7.5-101.  Legislative declaration. (1)  The general assembly hereby finds and declares that:

• Page 8, Line 20(a)  An increasing number of fleet motor vehicles are on the road

• Page 8, Line 21to meet increasing demands for retail deliveries and rides arranged through transportation network companies;

• Page 8, Line 22(c)  The adverse environmental and health impacts of increased

• Page 9, Line 1emissions from fleet motor vehicles used to make retail deliveries and

• Page 9, Line 2provide rides arranged through transportation network companies can be

• Page 9, Line 3mitigated and offset by supporting the widespread adoption of electric motor vehicles for use in motor vehicle fleets;

• Page 9, Line 4(d)  Instead of reducing the impacts of retail deliveries and rides

• Page 9, Line 5arranged through transportation network companies by limiting retail

• Page 9, Line 6delivery and transportation network company ride activity through

• Page 9, Line 7regulation, it is more appropriate to continue to allow persons who

• Page 9, Line 8receive retail deliveries and benefit from the convenience afforded by

• Page 9, Line 9unfettered retail deliveries and to allow transportation network companies

• Page 9, Line 10that arrange prearranged rides to continue to provide that service without

• Page 9, Line 11undue restrictions and instead impose a small fee on each retail delivery and ride and use fee revenue to fund necessary mitigation activities; and

• Page 9, Line 12(e)  It is necessary, appropriate, and in the best interest of the state

• Page 9, Line 13and all Coloradans to incentivize and support the use of electric motor

• Page 9, Line 14vehicles and, to the extent temporarily necessitated by the limitations of

• Page 9, Line 15current electric motor vehicle technology and availability for certain fleet

• Page 9, Line 16uses, compressed natural gas motor vehicles that are fueled by recovered

• Page 9, Line 17methane and that produce fewer emissions than gasoline or diesel

• Page 9, Line 18powered motor vehicles, by businesses and governmental entities that use

• Page 9, Line 19fleets of motor vehicles, including fleets composed of personal motor

• Page 9, Line 20vehicles owned by individual contractors who provide prearranged rides

• Page 9, Line 21for transportation network companies, or make retail deliveries, and to

• Page 9, Line 22enable the state to achieve its stated electric motor vehicle adoption goals because increased usage of electric motor vehicles in motor vehicle fleets:

• Page 9, Line 23(2)  The general assembly further finds and declares that:

• Page 9, Line 24(e)  Consistent with the determination of the Colorado supreme

• Page 10, Line 1court in Nicholl v. E-470 Public Highway Authority, 896 P.2d 859 (Colo.

• Page 10, Line 21995), that the power to impose taxes is inconsistent with enterprise status

• Page 10, Line 3under section 20 of article X of the state constitution, it is the conclusion

• Page 10, Line 4of the general assembly that the revenue collected by the enterprise is

• Page 10, Line 5generated by fees, not taxes, because the fees imposed by the enterprise as authorized by section 25-7.5-103 (7) and (8) are:

• Page 10, Line 6SECTION 5.  In Colorado Revised Statutes, 25-7.5-102, amend (13); and repeal (21) and (22) as follows:

• Page 10, Line 725-7.5-102.  Definitions. As used in this article 7.5, unless the context otherwise requires:

• Page 10, Line 8(13)  "Inflation" means the average annual percentage change in

• Page 10, Line 9the United States department of labor, bureau of labor statistics, consumer

• Page 10, Line 10price index for Denver-Aurora-Lakewood for all items and all urban

• Page 10, Line 11consumers, or its applicable predecessor or successor index, for the five

• Page 10, Line 12years ending on the last December 31 before a state fiscal year for which

• Page 10, Line 13an inflation adjustment to be made to the clean fleet per ride fee imposed

• Page 10, Line 14by section 25-7.5-103 (7) or the clean fleet retail delivery fee imposed by section 25-7.5-103 (8) begins.

• Page 10, Line 15(21)  "Retail delivery" has the same meaning as set forth in section 43-4-218 (2)(e).

• Page 10, Line 16(22)  "Retailer" has the same meaning as set forth in section 39-26-102 (8).

• Page 10, Line 17SECTION 6.  In Colorado Revised Statutes, 25-7.5-103, amend (3)(a), (5)(a), and (6)(h); and repeal (8) as follows:

• Page 10, Line 1825-7.5-103.  Clean fleet enterprise - creation - board - powers

• Page 10, Line 19and duties - fees - fund. (3)  The business purpose of the enterprise is to

• Page 10, Line 20incentivize and support the use of electric motor vehicles, including

• Page 11, Line 1motor vehicles that originally were powered exclusively by internal

• Page 11, Line 2combustion engines but have been converted into electric motor vehicles,

• Page 11, Line 3and, to the extent temporarily necessitated by the limitations of current

• Page 11, Line 4electric motor vehicle technology for certain fleet uses, compressed

• Page 11, Line 5natural gas motor vehicles that are fueled by recovered methane, by

• Page 11, Line 6businesses and governmental entities that own or operate fleets of motor

• Page 11, Line 7vehicles, including fleets composed of personal motor vehicles owned or

• Page 11, Line 8leased by individual contractors who provide prearranged rides for

• Page 11, Line 9transportation network companies or deliver goods for a third-party

• Page 11, Line 10delivery service. To allow the enterprise to accomplish this purpose and fully exercise its powers and duties through the board, the enterprise may:

• Page 11, Line 11(a)  Impose a clean fleet per ride fee and a clean fleet retail

• Page 11, Line 12delivery fee as authorized by subsections (7) and (8) subsection (7) of this section;

• Page 11, Line 13(5) (a)  The clean fleet enterprise fund is hereby created in the state

• Page 11, Line 14treasury. The fund consists of clean fleet per ride fee revenue and clean

• Page 11, Line 15fleet retail delivery fee revenue credited to the fund pursuant to

• Page 11, Line 16subsections (7) and (8) subsection (7) of this section, any monetary

• Page 11, Line 17gifts, grants, donations, or other payments received by the enterprise, any

• Page 11, Line 18federal money that may be credited to the fund, and any other money that

• Page 11, Line 19the general assembly may appropriate or transfer to the fund. The state

• Page 11, Line 20treasurer shall credit all interest and income derived from the deposit and

• Page 11, Line 21investment of money in the fund to the fund. Money in the fund is

• Page 11, Line 22continuously appropriated to the enterprise for the purposes set forth in

• Page 11, Line 23this article 7.5 and to pay the enterprise's reasonable and necessary

• Page 11, Line 24operating expenses, including the repayment of any loan received

• Page 11, Line 25pursuant to subsection (5)(b) of this section.

• Page 12, Line 1(6)  In addition to any other powers and duties specified in this section, the board has the following general powers and duties:

• Page 12, Line 2(h)  To promulgate rules for the sole purpose of setting the

• Page 12, Line 3amounts amount of the clean fleet per ride fee and the clean fleet retail

• Page 12, Line 4delivery fee at or below the maximum amounts amount authorized in this section; and

• Page 12, Line 5(8) (a)  In furtherance of its business purpose, beginning in state

• Page 12, Line 6fiscal year 2022-23, the enterprise shall impose, and the department of

• Page 12, Line 7revenue shall collect on behalf of the enterprise, a clean fleet retail

• Page 12, Line 8delivery fee on each retail delivery. Each retailer who makes a retail

• Page 12, Line 9delivery shall either collect and remit or elect to pay the clean fleet retail

• Page 12, Line 10delivery fee in the manner prescribed by the department in accordance

• Page 12, Line 11with section 43-4-218 (6). For the purpose of minimizing compliance

• Page 12, Line 12costs for retailers and administrative costs for the state, the department of

• Page 12, Line 13revenue shall collect and administer the clean fleet retail delivery fee on

• Page 12, Line 14behalf of the enterprise in the same manner in which it collects and administers the retail delivery fee imposed by section 43-4-218 (3).

• Page 12, Line 15(b)  For retail deliveries of tangible personal property purchased

• Page 12, Line 16during state fiscal year 2022-23, the enterprise shall impose the clean fleet retail delivery fee in a maximum amount of five and three-tenths cents.

• Page 12, Line 17(c) (I)  Except as otherwise provided in subsection (8)(c)(II) of this

• Page 12, Line 18section, for retail deliveries of tangible personal property purchased

• Page 12, Line 19during state fiscal year 2023-24 or during any subsequent state fiscal year,

• Page 12, Line 20the enterprise shall impose the clean fleet retail delivery fee in a

• Page 12, Line 21maximum amount that is the maximum amount for the prior state fiscal

• Page 12, Line 22year adjusted for inflation. The enterprise shall notify the department of

• Page 12, Line 23revenue of the amount of the clean fleet retail delivery fee to be collected

• Page 13, Line 1for retail deliveries of tangible personal property purchased during each

• Page 13, Line 2state fiscal year no later than March 15 of the calendar year in which the

• Page 13, Line 3state fiscal year begins, and the department of revenue shall publish the

• Page 13, Line 4amount no later than April15 of the calendar year in which the state fiscal year begins.

• Page 13, Line 5(II)  The enterprise is authorized to adjust the amount of the clean

• Page 13, Line 6fleet retail delivery fee for retail deliveries of tangible personal property

• Page 13, Line 7purchased during a state fiscal year only if the department of revenue

• Page 13, Line 8adjusts the amount of the retail delivery fee imposed by section 43-4-218

• Page 13, Line 9(3) for retail deliveries of tangible personal property purchased during the state fiscal year.

• Page 13, Line 10SECTION 7.  In Colorado Revised Statutes, 39-21-119.5, amend (2)(s) and (2)(t); and repeal (2)(u) as follows:

• Page 13, Line 1139-21-119.5.  Mandatory electronic filing of returns -

• Page 13, Line 12mandatory electronic payment - penalty - waiver - definitions.

• Page 13, Line 13(2)  Except as provided in subsection (6) of this section, the executive

• Page 13, Line 14director may, as specified in subsection (3) of this section, require the

• Page 13, Line 15electronic filing of returns and require the payment of any tax or fee due by electronic funds transfer for the following:

• Page 13, Line 16(s)  Any prepaid wireless 911 charge report required to be filed and payment required to be made pursuant to section 29-11-102.5 (3); and

• Page 13, Line 17(t)  Any prepaid wireless telecommunications relay service charge

• Page 13, Line 18report required to be filed and payment required to be made pursuant to section 29-11-102.7 (3). and

• Page 13, Line 19(u)  Any retail delivery fee or enterprise retail delivery fees return required to be filed pursuant to section 43-4-218 (6).

• Page 13, Line 20SECTION 8.  In Colorado Revised Statutes, 39-26-102, amend (7)(a) introductory portion as follows:

• Page 14, Line 139-26-102.  Definitions. As used in this article 26, unless the context otherwise requires:

• Page 14, Line 2(7) (a)  "Purchase price" means the price to the consumer,

• Page 14, Line 3exclusive of any direct tax imposed by the federal government or by this

• Page 14, Line 4article 26, exclusive of any retail delivery fee and enterprise retail

• Page 14, Line 5delivery fees imposed or collected as specified in section 43-4-218, and,

• Page 14, Line 6in the case of all retail sales involving the exchange of property, also

• Page 14, Line 7exclusive of the fair market value of the property exchanged at the time and place of the exchange, if:

• Page 14, Line 8SECTION 9.  In Colorado Revised Statutes, 43-4-205, repeal (6.8)(b) as follows:

• Page 14, Line 943-4-205.  Allocation of fund. (6.8) (b) (I)  Revenue from the

• Page 14, Line 10retail delivery fee imposed pursuant to section 43-4-218 (3) that is

• Page 14, Line 11credited to the highway users tax fund as required by section 43-4-218 (5)(a)(I) must be allocated and expended as follows:

• Page 14, Line 12(A)  Forty percent must be paid to the state highway fund and expended as provided in section 43-4-206;

• Page 14, Line 13(B)  Thirty-three percent must be paid to the county treasurers of

• Page 14, Line 14the respective counties, subject to annual appropriation by the general

• Page 14, Line 15assembly, and allocated and expended as provided in section 43-4-207; and

• Page 14, Line 16(C)  Twenty-seven percent must be paid to the cities and

• Page 14, Line 17incorporated towns, subject to annual appropriation by the general

• Page 14, Line 18assembly, and must be allocated and expended as provided in section 43-4-208 (2)(b) and (6)(a).

• Page 14, Line 19(II)  Revenue from the retail delivery fee may be expended for the

• Page 15, Line 1purposes specified in subsection (6)(b) of this section and may also be

• Page 15, Line 2expended for transit-related projects needed to integrate different transportation modes within a multimodal transportation system.

• Page 15, Line 3SECTION 10.  In Colorado Revised Statutes, repeal 43-4-218 as follows:

• Page 15, Line 443-4-218.  Additional funding - retail delivery fee - fund

• Page 15, Line 5created - simultaneous collection of enterprise fees - rules - legislative

• Page 15, Line 6declaration - definitions.(1)  The general assembly hereby finds and declares that:

• Page 15, Line 7(a)  In recent years, the number of retail deliveries of tangible

• Page 15, Line 8personal property, including restaurant food, has rapidly increased, and this rapid growth is expected to continue;

• Page 15, Line 9(b)  The world economic forum estimates that by 2030 there will

• Page 15, Line 10be over thirty percent more delivery vehicles on roads to deliver

• Page 15, Line 11seventy-eight percent more packages, which will increase usage of the

• Page 15, Line 12highways, roads, and streets of the state by motor vehicles used to make retail deliveries, traffic congestion, and retail-delivery-related emissions;

• Page 15, Line 13(c)  This additional usage has accelerated and is expected to

• Page 15, Line 14continue to accelerate deterioration of surface transportation system

• Page 15, Line 15infrastructure, and has required and is expected to continue to require the

• Page 15, Line 16state, counties, and municipalities to perform more maintenance and reconstruction of state highways, county roads, and city streets;

• Page 15, Line 17(d)  This additional usage has also increased and is expected to

• Page 15, Line 18continue to increase motor-vehicle-related emissions of air pollutants,

• Page 15, Line 19including ozone precursors, particulate matter pollutants, other hazardous

• Page 15, Line 20air pollutants, and greenhouse gases, that contribute to adverse

• Page 15, Line 21environmental effects, including but not limited to climate change, and adverse human health effects;

• Page 16, Line 1(d.3)  There are administrative costs for a retailer when the state

• Page 16, Line 2imposes a fee on retail deliveries, and the benefits from the fee revenue need to be balanced with the potential economic impacts on the retailers;

• Page 16, Line 3(d.7)  Fees on retail deliveries should only be imposed on retailers

• Page 16, Line 4that are large enough to absorb these administrative costs without significant economic harm;

• Page 16, Line 5(e)  It is therefore necessary and appropriate:

• Page 16, Line 6(I)  To impose a retail delivery fee as specified in this section and

• Page 16, Line 7to credit the proceeds of the fee to the highway users tax fund created in

• Page 16, Line 8section 43-4-201 for allocation to the state, counties, and municipalities

• Page 16, Line 9and to the multimodal transportation and mitigation options fund created in section 43-4-1103 (1)(a);

• Page 16, Line 10(II)  To authorize the community access enterprise created in

• Page 16, Line 11section 24-38.5-303 (1) to impose a community access retail delivery fee

• Page 16, Line 12as specified in section 24-38.5-303 (7), authorize the clean fleet enterprise

• Page 16, Line 13created in section 25-7.5-103 (1)(a) to impose a clean fleet retail delivery

• Page 16, Line 14fee as specified in section 25-7.5-103 (8), authorize the statewide bridge

• Page 16, Line 15and tunnel enterprise created in section 43-4-805 (2)(a)(I) to impose a

• Page 16, Line 16bridge and tunnel retail delivery fee as specified in section 43-4-805

• Page 16, Line 17(5)(g.7), authorize the clean transit enterprise created in section

• Page 16, Line 1843-4-1203 (1)(a) to impose a clean transit retail delivery fee as specified

• Page 16, Line 19in section 43-4-1203 (7), and authorize the nonattainment area air

• Page 16, Line 20pollution mitigation enterprise created in section 43-4-1303 (1)(a) to

• Page 16, Line 21impose an air pollution mitigation retail delivery fee as specified in

• Page 16, Line 22section 43-1-1303 (8) to help fund the enterprises' pursuit of their

• Page 16, Line 23respective business purposes;

• Page 17, Line 1(III)  For the purpose of minimizing compliance costs for fee

• Page 17, Line 2payers and administrative costs for the state, to require the department of

• Page 17, Line 3revenue to collect the retail delivery fees imposed by the enterprises on

• Page 17, Line 4behalf of the enterprises when it collects the retail delivery fee imposed

• Page 17, Line 5by subsection (3) of this section and to distribute the enterprise fee revenue to the enterprises; and

• Page 17, Line 6(IV)  To create an exemption from the retail delivery fees for retailers with retail sales of five hundred thousand dollars or less.

• Page 17, Line 7(2)  As used in this section, unless the context otherwise requires:

• (a)  "Enterprise retail delivery fees" means:

• Page 17, Line 8(I)  The community access retail delivery fee imposed by the

• Page 17, Line 9community access enterprise created in section 24-38.5-303 (1), as specified in section 24-38.5-303 (7);

• Page 17, Line 10(II)  The clean fleet retail delivery fee imposed by the clean fleet

• Page 17, Line 11enterprise created in section 25-7.5-103 (1)(a), as specified in section 25-7.5-103 (8);

• Page 17, Line 12(III)  The bridge and tunnel retail delivery fee imposed by the

• Page 17, Line 13statewide bridge and tunnel enterprise created in section 43-4-805 (2)(a)(I), as specified in section 43-4-805 (5)(g.7);

• Page 17, Line 14(IV)  The clean transit retail delivery fee imposed by the clean

• Page 17, Line 15transit enterprise created in section 43-4-1203 (1)(a) as specified in section 43-4-1203 (7); and

• Page 17, Line 16(V)  The air pollution mitigation retail delivery fee imposed by the

• Page 17, Line 17nonattainment area air pollution mitigation enterprise created in section 43-4-1303 (1)(a) as specified in section 43-1-1303 (8).

• Page 17, Line 18(b)  "Inflation" means the average annual percentage change in the

• Page 17, Line 19United States department of labor, bureau of labor statistics, consumer

• Page 18, Line 1price index for Denver-Aurora-Lakewood for all items and all urban

• Page 18, Line 2consumers, or its applicable predecessor or successor index, for the five

• Page 18, Line 3years ending on the last December 31 before the calendar year in which

• Page 18, Line 4a state fiscal year for which an inflation adjustment to the retail delivery fee imposed by subsection (3) of this section is to be made begins.

• Page 18, Line 5(c)  "Motor vehicle" has the same meaning as set forth in section 42-1-102 (58). The term does not include a personal delivery device.

• Page 18, Line 6(d)  "Personal delivery device" means an autonomously operated robot that is:

• Page 18, Line 7(I)  Designed and manufactured for the purpose of transporting

• Page 18, Line 8tangible personal property primarily on sidewalks, crosswalks, and other public rights-of-way that are typically used by pedestrians;

• Page 18, Line 9(II)  Weighs no more than five hundred fifty pounds, excluding any tangible personal property being transported; and

• Page 18, Line 10(III)  Operates at speeds of less than ten miles per hour when on

• Page 18, Line 11sidewalks, crosswalks, and other public rights-of-way that are typically used by pedestrians.

• Page 18, Line 12(e)  "Retail delivery" means a retail sale of tangible personal

• Page 18, Line 13property by a retailer for delivery by a motor vehicle owned or operated

• Page 18, Line 14by the retailer or any other person to the purchaser at a location in this

• Page 18, Line 15state, which sale includes at least one item of tangible personal property

• Page 18, Line 16that is subject to taxation under article 26 of title 39. Each such retail sale

• Page 18, Line 17is a single retail delivery regardless of the number of shipments necessary to deliver the items of tangible personal property purchased.

• Page 18, Line 18(f)  "Retailer" has the same meaning as set forth in section 39-26-102 (8).

• Page 18, Line 19(g)  "Retail sale" has the same meaning as set forth in section 39-26-102 (9).

• Page 19, Line 1(h)  "Tangible personal property" has the same meaning as set forth in section 39-26-102 (15).

• Page 19, Line 2(3) (a)  A retail delivery fee in an amount set forth in this

• Page 19, Line 3subsection (3)(a) and subsection (3)(b) of this section is imposed on each

• Page 19, Line 4retail delivery. Except as otherwise provided in subsection (6)(b)(II) of

• Page 19, Line 5this section, for retail deliveries of tangible personal property purchased

• Page 19, Line 6during state fiscal year 2022-23, each retailer who makes a retail delivery

• Page 19, Line 7shall add to the price of the retail delivery, collect from the purchaser, and

• Page 19, Line 8pay to the department of revenue at the time and in the manner prescribed

• Page 19, Line 9by the department in accordance with subsection (6) of this section a retail delivery fee in the amount of eight and four-tenths cents.

• Page 19, Line 10(b) (I)  Except as otherwise provided in subsection (6)(b)(II) of this

• Page 19, Line 11section, for retail deliveries of tangible personal property purchased

• Page 19, Line 12during state fiscal year 2023-24 or during any subsequent state fiscal year,

• Page 19, Line 13each retailer who makes a retail delivery shall add to the price of the retail

• Page 19, Line 14delivery, collect from the purchaser, and pay to the department of revenue

• Page 19, Line 15at the time and in the manner prescribed by the department in accordance

• Page 19, Line 16with subsection (6) of this section a retail delivery fee equal to the amount

• Page 19, Line 17of the retail delivery fee for retail deliveries of tangible personal property

• Page 19, Line 18purchased during the prior state fiscal year adjusted for inflation. The

• Page 19, Line 19department of revenue shall annually calculate the inflation adjusted

• Page 19, Line 20amount of the retail delivery fee to be imposed on retail deliveries of

• Page 19, Line 21tangible personal property purchased during each state fiscal year and

• Page 19, Line 22shall publish the amount no later than April 15 of the calendar year in which the state fiscal year begins.

• Page 19, Line 23(II)  The department of revenue shall adjust the amount of the

• Page 20, Line 1retail delivery fee for retail deliveries of tangible personal property

• Page 20, Line 2purchased during a state fiscal year only if inflation is positive and

• Page 20, Line 3cumulative inflation from the time of the last adjustment in the amount of

• Page 20, Line 4the retail delivery fee, when applied to the sum of the current retail

• Page 20, Line 5delivery fee and all current enterprise retail delivery fees and rounded to

• Page 20, Line 6the nearest whole cent, will result in an increase of at least one whole cent

• Page 20, Line 7in the total amount of the retail delivery fee and all enterprise retail

• Page 20, Line 8delivery fees imposed on each retail delivery. The amount of cumulative

• Page 20, Line 9inflation to be applied to the sum of the current retail delivery fee and all

• Page 20, Line 10current enterprise retail delivery fees and rounded to the nearest whole cent is the lesser of actual cumulative inflation or five percent.

• Page 20, Line 11(c)  A retail delivery that includes only tangible personal property,

• Page 20, Line 12the sale of which is exempt from state sales tax under article 26 of title

• Page 20, Line 1339, is exempt from the retail delivery fee and from the enterprise retail

• Page 20, Line 14delivery fees. A retail delivery made to a purchaser who is exempt from

• Page 20, Line 15paying state sales tax under article 26 of title 39 is exempt from the retail delivery fee and from the enterprise retail delivery fees.

• Page 20, Line 16(d) (I)  Notwithstanding any other provision of law, a retail

• Page 20, Line 17delivery by a qualified business made on or after July 1, 2022, is exempt

• Page 20, Line 18from the retail delivery fee imposed by this subsection (3) and the enterprise retail delivery fees.

• Page 20, Line 19(II)  There are no refunds under section 39-26-703 of any retail

• Page 20, Line 20delivery fees for a retail delivery made on or after July 1, 2022, but before

• Page 20, Line 21July 1, 2023, on the basis of the exemption set forth in subsection (3)(d)(I) of this section.

• Page 20, Line 22(III)  As used in this subsection (3)(d), "qualified business" means

• Page 20, Line 23a retailer that in the previous calendar year made retail sales of tangible

• Page 21, Line 1personal property, commodities, or services in the state totaling five

• Page 21, Line 2hundred thousand dollars or less. If the retailer had no retail sales in the

• Page 21, Line 3state in the previous calendar year, then the retailer is deemed to be a

• Page 21, Line 4"qualified business" for the current calendar year, until the first day of the

• Page 21, Line 5month after the ninetieth day after the retailer has made retail sales of

• Page 21, Line 6tangible personal property, commodities, or services in the state that total more than five hundred thousand dollars.

• Page 21, Line 7(4) (a)  For the purpose of minimizing compliance costs for

• Page 21, Line 8retailers and administrative costs for the state, the department of revenue

• Page 21, Line 9shall, when it collects the retail delivery fee imposed by subsection (3) of

• Page 21, Line 10this section, also collect on behalf of the community access enterprise

• Page 21, Line 11created in section 24-38.5-303 (1), the clean fleet enterprise created in

• Page 21, Line 12section 25-7.5-103 (1)(a), the statewide bridge and tunnel enterprise

• Page 21, Line 13created in section 43-4-805 (2)(a)(I), the clean transit enterprise created

• Page 21, Line 14in section 43-1-1203 (1)(a), and the nonattainment area air pollution

• Page 21, Line 15mitigation enterprise created in section 43-4-1303 (1)(a), the enterprise retail delivery fees.

• Page 21, Line 16(b)  When collecting the retail delivery fee and, in accordance with

• Page 21, Line 17subsection (4)(a) of this section, the enterprise retail delivery fees, the

• Page 21, Line 18department of revenue shall retain an amount that does not exceed the

• Page 21, Line 19total cost of collecting, administering, and enforcing the retail delivery fee

• Page 21, Line 20and the enterprise retail delivery fees and shall transmit the amount

• Page 21, Line 21retained to the state treasurer, who shall credit it to the retail delivery fees

• Page 21, Line 22fund, which is hereby created in the state treasury. All money in the retail

• Page 21, Line 23delivery fees fund is continuously appropriated to the department of

• Page 21, Line 24revenue to defray the costs incurred by the department in collecting,

• Page 21, Line 25enforcing, and administering the retail delivery fee and the enterprise retail delivery fees.

• Page 22, Line 1(5) (a)  The department of revenue shall transmit all net revenue

• Page 22, Line 2collected from the retail delivery fee imposed by subsection (3) of this section to the state treasurer, who shall credit the net revenue as follows:

• Page 22, Line 3(I)  Seventy-one and one-tenth percent shall be credited to the

• Page 22, Line 4highway users tax fund created in section 43-4-201 and allocated from the

• Page 22, Line 5highway users tax fund to the state, counties, and municipalities as required by section 43-4-205 (6.8); and

• Page 22, Line 6(II)  Twenty-eight and nine-tenths percent shall be credited to the

• Page 22, Line 7multimodal transportation and mitigation options fund created in section 43-4-1103 (1)(a);

• Page 22, Line 8(b)  The department of revenue shall transmit all net revenue

• Page 22, Line 9collected from enterprise retail delivery fees to the state treasurer who shall credit the net revenue as follows:

• Page 22, Line 10(I)  All net community access retail delivery fee revenue shall be

• Page 22, Line 11credited to the community access enterprise fund created in section 24-38.5-303 (5);

• Page 22, Line 12(II)  All net clean fleet retail delivery fee revenue shall be credited to the clean fleet enterprise fund created in section 25-7.5-103 (5);

• Page 22, Line 13(III)  All net bridge and tunnel retail delivery fee revenue shall be

• Page 22, Line 14credited to the statewide bridge and tunnel enterprise special revenue fund created in section 43-4-805 (3)(a);

• Page 22, Line 15(IV)  All net clean transit retail delivery fee revenue shall be

• Page 22, Line 16credited to the clean transit enterprise fund created in section 43-4-1203 (5); and

• Page 22, Line 17(V)  All net air pollution mitigation retail delivery fee revenue

• Page 22, Line 18shall be credited to the nonattainment area air pollution mitigation enterprise fund created in section 43-4-1303 (5).

• Page 23, Line 1(6) (a)  Except as otherwise provided in this subsection (6), the

• Page 23, Line 2collection, administration, and enforcement of the retail delivery fee

• Page 23, Line 3imposed by subsection (3) of this section and the enterprise retail delivery

• Page 23, Line 4fees shall be performed by the executive director of the department of

• Page 23, Line 5revenue in the same manner as the collection, administration, and enforcement of state sales tax pursuant to article 26 of title 39.

• Page 23, Line 6(b) (I)  Except as otherwise provided in subsection (6)(b)(II) of this

• Page 23, Line 7section, every retailer who makes a retail delivery shall add the retail

• Page 23, Line 8delivery fee imposed by subsection (3) of this section and the enterprise

• Page 23, Line 9retail delivery fees to the price or charge for the retail delivery showing

• Page 23, Line 10the total of the fees as one item called "retail delivery fees" that is

• Page 23, Line 11separate and distinct from the price and any other taxes or fees imposed

• Page 23, Line 12on the retail delivery. If added, the fees constitute a part of the retail

• Page 23, Line 13delivery price or charge, are a debt from the purchaser to the retailer until paid, and are recoverable at law in the same manner as other debts.

• Page 23, Line 14(II)  A retailer may elect to pay the retail delivery fee imposed by

• Page 23, Line 15subsection (3) of this section and the enterprise retail delivery fees for a

• Page 23, Line 16retail delivery on behalf of a purchaser. If a retailer elects to pay these fees, then:

• Page 23, Line 17(A)  The retailer shall not add the fees to the price or charge for the

• Page 23, Line 18retail delivery showing the total of the fees as one item called "retail

• Page 23, Line 19delivery fees" that is separate and distinct from the price and any other taxes or fees imposed on the retail delivery;

• Page 23, Line 20(B)  The purchaser is neither liable nor responsible for the payment of the fees; and

• Page 23, Line 21(C)  The purchaser is not entitled to a refund for fees that are paid

• Page 24, Line 1for a retail delivery that is exempt under subsection (3)(c) or (3)(d) of this

• Page 24, Line 2section. A retailer may claim a refund under section 39-26-703 for the

• Page 24, Line 3exempt fees paid; except that section 39-26-703 (2.5)(b)(I)(B) shall not apply in this circumstance.

• Page 24, Line 4(c)  Every retailer who makes a retail delivery is liable and

• Page 24, Line 5responsible for the payment of an amount equivalent to the total amount

• Page 24, Line 6of the retail delivery fee imposed by subsection (3) of this section and the

• Page 24, Line 7enterprise retail delivery fees for each retail delivery made irrespective of

• Page 24, Line 8the requirements of subsection (6)(b) of this section. The burden of

• Page 24, Line 9proving that a retailer is exempt from collecting or electing to pay the fees

• Page 24, Line 10on any retail delivery and paying the fees to the executive director of the

• Page 24, Line 11department of revenue is on the retailer under such reasonable

• Page 24, Line 12requirements of proof as the executive director may prescribe. The retailer

• Page 24, Line 13is entitled, as collecting agent for the state, to apply and credit the amount

• Page 24, Line 14of the retailer's collections, if any, against the amount to be paid pursuant to this subsection (6)(c).

• Page 24, Line 15(d) (I)  A retailer who collects the retail delivery fee imposed by

• Page 24, Line 16subsection (3) of this section and the enterprise retail delivery fees shall

• Page 24, Line 17remit the fees to the department of revenue at the same time and in the

• Page 24, Line 18same manner as the retailer remits sales tax revenue collected to the

• Page 24, Line 19department as required by article 26 of title 39 unless the department

• Page 24, Line 20requires or authorizes the fees to be remitted at another time or in another manner.

• Page 24, Line 21(II)  A retailer who elects to pay the retail delivery fee imposed by

• Page 24, Line 22subsection (3) of this section and the enterprise retail delivery fees on

• Page 24, Line 23behalf of a purchaser in accordance with subsection (6)(b)(II) of this

• Page 24, Line 24section shall remit the fees to the department of revenue as if the fees had

• Page 25, Line 1been collected from the purchaser on the date of the retail delivery, as specified in subsection (6)(d)(I) of this section.

• Page 25, Line 2(e)  All money paid to a retailer as a retail delivery fee imposed by

• Page 25, Line 3subsection (3) of this section, or as one or more of the enterprise retail

• Page 25, Line 4delivery fees, shall be and remains public money, the property of the state

• Page 25, Line 5of Colorado, in the hands of the retailer, and the retailer shall hold the

• Page 25, Line 6money in trust for the sole use and benefit of the state of Colorado until

• Page 25, Line 7paid to the executive director of the department of revenue, and, for

• Page 25, Line 8failure to pay the money to the executive director, a retailer shall be

• Page 25, Line 9punished as provided by law. If any retailer collects fees in excess of the

• Page 25, Line 10amount imposed by this section and sections 24-38.5-303 (7), 25-7.5-103

• Page 25, Line 11(8), 43-4-1203 (7), and 43-4-1303 (8), the retailer shall remit to the

• Page 25, Line 12executive director of the department of revenue the full amount of the fees and also the full amount of the excess.

• Page 25, Line 13(f)  The department of revenue shall waive any processing costs,

• Page 25, Line 14as defined in section 39-21-119.5 (7)(d)(II), for electronic payment of the

• Page 25, Line 15retail delivery fee imposed by subsection (3) of this section and the enterprise retail delivery fees if:

• Page 25, Line 16(I)  The processing costs would exceed the amount of the retail delivery fees the retailer is remitting; and

• Page 25, Line 17(II)  The electronic payment is by automated clearing house (ACH) debit.

• Page 25, Line 18(7)  The department of revenue may promulgate rules to implement this section.

• Page 25, Line 19SECTION 11.  In Colorado Revised Statutes, 43-4-805, amend

• Page 25, Line 20(1)(b)(II), (2)(b)(I), (2)(c), (3)(a), (5)(r)(I), and (5)(r)(III)(A); and repeal

• Page 25, Line 21(5)(g.7) as follows:

• Page 26, Line 143-4-805.  Statewide bridge enterprise - creation - board -

• Page 26, Line 2funds - powers and duties - legislative declaration - definitions.(1)  The general assembly hereby finds and declares that:

• Page 26, Line 3(b)  Due to the limited availability of state and federal funding and

• Page 26, Line 4the need to accomplish the financing, repair, reconstruction, and

• Page 26, Line 5replacement of designated bridges; the completion of preventative

• Page 26, Line 6maintenance bridge projects; and the completion of tunnel projects as

• Page 26, Line 7promptly and efficiently as possible, it is necessary to create a statewide bridge and tunnel enterprise and to authorize the enterprise to:

• Page 26, Line 8(II)  Impose a bridge safety surcharge and a bridge and tunnel

• Page 26, Line 9impact fee and a bridge and tunnel retail delivery fee at rates reasonably

• Page 26, Line 10calculated to defray the costs of completing designated bridge projects,

• Page 26, Line 11preventative maintenance bridge projects, and tunnel projects and

• Page 26, Line 12distribute the burden of defraying the costs in a manner based on the

• Page 26, Line 13benefits received by persons paying the fees and using designated bridges

• Page 26, Line 14and tunnels, and receiving retail deliveries, receive and expend revenue

• Page 26, Line 15generated by the surcharge and fees and other money, issue revenue

• Page 26, Line 16bonds and other obligations, contract with the state, if required approvals

• Page 26, Line 17are obtained, to receive one or more loans of money received by the state

• Page 26, Line 18under the terms of one or more financed purchase of an asset or certificate

• Page 26, Line 19of participation agreements authorized by this part 8, expend revenue

• Page 26, Line 20generated by the surcharge to repay any such loan or loans received, and

• Page 26, Line 21exercise other powers necessary and appropriate to carry out its purposes; and

• Page 26, Line 22(2) (b)  The business purpose of the bridge enterprise is to finance,

• Page 26, Line 23repair, reconstruct, and replace any designated bridge in the state,

• Page 26, Line 24complete preventative maintenance bridge projects, and complete tunnel

• Page 27, Line 1projects and, as agreed upon by the enterprise and the commission, or the

• Page 27, Line 2department to the extent authorized by the commission, to maintain the

• Page 27, Line 3bridges it finances, repairs, reconstructs, and replaces. To allow the

• Page 27, Line 4bridge enterprise to accomplish this purpose and fully exercise its powers and duties through the bridge enterprise board, the bridge enterprise may:

• Page 27, Line 5(I)  Impose a bridge safety surcharge and a bridge and tunnel

• Page 27, Line 6impact fee and a bridge and tunnel retail delivery fee as authorized by subsections (5)(g) and (5)(g.5) and (5)(g.7) of this section;

• Page 27, Line 7(c)  The bridge enterprise constitutes an enterprise for purposes of

• Page 27, Line 8section 20 of article X of the state constitution so long as it retains the

• Page 27, Line 9authority to issue revenue bonds and receives less than ten percent of its

• Page 27, Line 10total revenues in grants from all Colorado state and local governments

• Page 27, Line 11combined. So long as it constitutes an enterprise pursuant to this

• Page 27, Line 12subsection (2)(c), the bridge enterprise shall not be subject to any

• Page 27, Line 13provisions of section 20 of article X of the state constitution. Consistent

• Page 27, Line 14with the determination of the Colorado supreme court in Nicholl v. E-470

• Page 27, Line 15Public Highway Authority, 896 P.2d 859 (Colo. 1995), that the power to

• Page 27, Line 16impose taxes is inconsistent with "enterprise" status under section 20 of

• Page 27, Line 17article X of the state constitution, the general assembly finds and declares

• Page 27, Line 18that a bridge safety surcharge or a bridge and tunnel impact fee or a

• Page 27, Line 19bridge and tunnel retail delivery fee imposed by the bridge enterprise as

• Page 27, Line 20authorized by subsection (5)(g) or (5)(g.5) or (5)(g.7) of this section is

• Page 27, Line 21not a tax but is instead a fee imposed by the bridge enterprise to defray

• Page 27, Line 22the cost of completing designated bridge projects, preventative

• Page 27, Line 23maintenance bridge projects, and tunnel projects that the enterprise

• Page 27, Line 24provides as a specific service to the persons upon whom the fee is

• Page 27, Line 25imposed and at rates reasonably calculated based on the benefits received by such persons.

• Page 28, Line 1(3) (a)  The statewide bridge and tunnel enterprise special revenue

• Page 28, Line 2fund, referred to in this part 8 as the "bridge special fund", is hereby

• Page 28, Line 3created in the state treasury. All revenue received by the bridge enterprise,

• Page 28, Line 4including, but not limited to, revenue from a bridge safety surcharge

• Page 28, Line 5imposed as authorized by subsection (5)(g) of this section, revenue from

• Page 28, Line 6a bridge and tunnel impact fee imposed as authorized by subsection

• Page 28, Line 7(5)(g.5) of this section, revenue from a bridge and tunnel retail delivery

• Page 28, Line 8fee imposed as authorized by subsection (5)(g.7) of this section, and any

• Page 28, Line 9money loaned to the enterprise by the state pursuant to subsection (5)(r)

• Page 28, Line 10of this section, shall be deposited into the bridge special fund. The bridge

• Page 28, Line 11enterprise board may establish separate accounts within the bridge special

• Page 28, Line 12fund as needed in connection with any specific designated bridge project,

• Page 28, Line 13preventative maintenance bridge project, or tunnel project. The bridge

• Page 28, Line 14enterprise also may deposit or permit others to deposit other money into

• Page 28, Line 15the bridge special fund, but in no event may revenue from any tax

• Page 28, Line 16otherwise available for general purposes be deposited into the bridge

• Page 28, Line 17special fund. The state treasurer, after consulting with the bridge

• Page 28, Line 18enterprise board, shall invest any money in the bridge special fund,

• Page 28, Line 19including any surplus or reserves, but excluding any proceeds from the

• Page 28, Line 20sale of bonds or earnings on such proceeds invested pursuant to section

• Page 28, Line 2143-4-807 (2), that are not needed for immediate use. Such money may be

• Page 28, Line 22invested in the types of investments authorized in sections 24-36-109, 24-36-112, and 24-36-113.

• Page 28, Line 23(5)  In addition to any other powers and duties specified in this section, the bridge enterprise board has the following powers and duties:

• Page 28, Line 24(g.7) (I)  In furtherance of its business purpose, beginning in state

• Page 29, Line 1fiscal year 2022-23, the bridge enterprise shall impose, and the

• Page 29, Line 2department of revenue shall collect on behalf of the bridge enterprise, a

• Page 29, Line 3bridge and tunnel retail delivery fee on each retail delivery. Each retailer

• Page 29, Line 4who makes a retail delivery shall either collect and remit or elect to pay

• Page 29, Line 5the bridge and tunnel retail delivery fee in the manner prescribed by the

• Page 29, Line 6department in accordance with section 43-4-218 (6). For the purpose of

• Page 29, Line 7minimizing compliance costs for retailers and administrative costs for the

• Page 29, Line 8state, the department of revenue shall collect and administer the bridge

• Page 29, Line 9and tunnel retail delivery fee on behalf of the bridge enterprise in the

• Page 29, Line 10same manner in which it collects and administers the retail delivery fee imposed by section 43-4-218 (3).

• Page 29, Line 11(II)  For retail deliveries of tangible personal property purchased

• Page 29, Line 12during state fiscal year 2022-23, the bridge enterprise shall impose the

• Page 29, Line 13bridge and tunnel retail delivery fee in a maximum amount of two and seven-tenths cents.

• Page 29, Line 14(III) (A)  Except as otherwise provided in subsection

• Page 29, Line 15(5)(g.7)(III)(B) of this section, for retail deliveries of tangible personal

• Page 29, Line 16property purchased during state fiscal year 2023-24 or during any

• Page 29, Line 17subsequent state fiscal year, the bridge enterprise shall impose the bridge

• Page 29, Line 18and tunnel retail delivery fee in a maximum amount that is the maximum

• Page 29, Line 19amount for the prior state fiscal year adjusted for inflation. The bridge

• Page 29, Line 20enterprise shall notify the department of revenue of the amount of the

• Page 29, Line 21bridge and tunnel retail delivery fee to be collected for retail deliveries of

• Page 29, Line 22tangible personal property purchased during each state fiscal year no later

• Page 29, Line 23than March 15 of the calendar year in which the state fiscal year begins,

• Page 29, Line 24and the department of revenue shall publish the amount no later than

• Page 29, Line 25April15 of the calendar year in which the state fiscal year begins.

• Page 30, Line 1(B)  The bridge enterprise is authorized to adjust the amount of the

• Page 30, Line 2bridge and tunnel retail delivery fee for retail deliveries of tangible

• Page 30, Line 3personal property purchased during a state fiscal year only if the

• Page 30, Line 4department of revenue adjusts the amount of the retail delivery fee

• Page 30, Line 5imposed by section 43-4-218 (3) for retail deliveries of tangible personal property purchased during the state fiscal year.

• Page 30, Line 6(IV)  As used in this subsection (5)(g.7):

• Page 30, Line 7(A)  "Inflation" means the average annual percentage change in the

• Page 30, Line 8United States department of labor, bureau of labor statistics, consumer

• Page 30, Line 9price index for Denver-Aurora-Lakewood for all items and all urban

• Page 30, Line 10consumers, or its applicable predecessor or successor index, for the five

• Page 30, Line 11years ending on the last December 31 before a state fiscal year for which

• Page 30, Line 12an inflation adjustment to be made to the bridge and tunnel retail delivery fee imposed pursuant to this subsection (5)(g.7) begins.

• Page 30, Line 13(B)  "Retail delivery" has the same meaning as set forth in section 43-4-218 (2)(e).

• Page 30, Line 14(C)  "Retailer" has the same meaning as set forth in section 39-26-102 (8).

• Page 30, Line 15(r) (I)  To contract with the state to borrow money under the terms

• Page 30, Line 16of one or more loan contracts entered into by the state and the bridge

• Page 30, Line 17enterprise pursuant to subsection (5)(r)(III) of this section, to expend any

• Page 30, Line 18money borrowed from the state for the purpose of completing designated

• Page 30, Line 19bridge projects, preventative maintenance bridge projects, and tunnel

• Page 30, Line 20projects and for any other authorized purpose that constitutes the

• Page 30, Line 21construction, supervision, and maintenance of the public highways of this

• Page 30, Line 22state for purposes of section 18 of article X of the state constitution, and

• Page 30, Line 23to use revenue generated by any bridge safety surcharge or bridge and

• Page 31, Line 1tunnel impact fee or bridge and tunnel retail delivery fee imposed

• Page 31, Line 2pursuant to subsection (5)(g) or (5)(g.5) or (5)(g.7) of this section and

• Page 31, Line 3any other legally available money of the bridge enterprise to repay the

• Page 31, Line 4money borrowed and any other amounts payable under the terms of the loan contract.

• Page 31, Line 5(III) (A)  If the state treasurer receives a list from the governor

• Page 31, Line 6pursuant to subsection (5)(r)(II) of this section, the state, acting by and

• Page 31, Line 7through the state treasurer, may enter into a loan contract with the bridge

• Page 31, Line 8enterprise and may raise the money needed to make a loan pursuant to the

• Page 31, Line 9terms of the loan contract by selling or leasing one or more of the state

• Page 31, Line 10buildings or other state capital facilities on the list. The state treasurer

• Page 31, Line 11shall have sole discretion to enter into a loan contract on behalf of the

• Page 31, Line 12state and to determine the amount of a loan; except that the principal

• Page 31, Line 13amount of a loan shall not exceed the maximum amount specified by the

• Page 31, Line 14governor pursuant to subsection (5)(r)(II) of this section. The state

• Page 31, Line 15treasurer shall also have sole discretion to determine the timing of the

• Page 31, Line 16entry of the state into any loan contract or the sale or lease of one or more

• Page 31, Line 17state buildings or other state capital facilities. The loan contract shall

• Page 31, Line 18require the bridge enterprise to pledge to the state all or a portion of the

• Page 31, Line 19revenues of any bridge safety surcharge or bridge and tunnel impact fee

• Page 31, Line 20or bridge and tunnel retail delivery fee imposed pursuant to subsection

• Page 31, Line 21(5)(g) or (5)(g.5) or (5)(g.7) of this section for the repayment of the loan

• Page 31, Line 22and may also require the bridge enterprise to pledge to the state any other

• Page 31, Line 23legally available revenue of the bridge enterprise. Any loan contract

• Page 31, Line 24entered into by the state, acting by and through the state treasurer, and the

• Page 31, Line 25bridge enterprise pursuant to this subsection (5)(r)(III)(A) and any pledge

• Page 31, Line 26of revenue by the bridge enterprise pursuant to such a loan contract shall

• Page 32, Line 1be only for the benefit of, and enforceable only by, the state and the

• Page 32, Line 2bridge enterprise. Specifically, but without limiting the generality of said

• Page 32, Line 3limitation, no such loan contract or pledge shall be for the benefit of, or

• Page 32, Line 4enforceable by, a seller under a financed purchase of an asset or

• Page 32, Line 5certificate of participation agreement entered into pursuant to this

• Page 32, Line 6subsection (5)(r)(III), an owner of any instrument evidencing rights to

• Page 32, Line 7receive rentals or other payments made and to be made under such a

• Page 32, Line 8financed purchase of an asset or certificate of participation agreement as

• Page 32, Line 9authorized by subsection (5)(r)(IV)(B) of this section, a party to any

• Page 32, Line 10ancillary agreement or instrument entered into pursuant to subsection

• Page 32, Line 11(5)(r)(V) of this section, or a party to any interest rate exchange

• Page 32, Line 12agreement entered into pursuant to subsection (5)(r)(VII)(A) of this section.

• Page 32, Line 13SECTION 12.  In Colorado Revised Statutes, 43-4-1201, amend

• Page 32, Line 14(1)(e)(II), (2)(c) introductory portion, (2)(e) introductory portion, and

• Page 32, Line 15(2)(g); and repeal (1)(a), (1)(b), (1)(c), (1)(d), (1)(f), and (2)(f) as follows:

• Page 32, Line 1643-4-1201.  Legislative declaration. (1)  The general assembly hereby finds and declares that:

• Page 32, Line 17(a)  Retail deliveries are increasing and are expected to continue to increase in communities across the state;

• Page 32, Line 18(b)  The motor vehicles used to make retail deliveries are some of

• Page 32, Line 19the most polluting vehicles on the road, which has resulted in additional and increasing air and greenhouse gas pollution;

• Page 32, Line 20(c)  The adverse environmental and health impacts of increased

• Page 32, Line 21emissions from motor vehicles used to make retail deliveries can be

• Page 32, Line 22mitigated and offset by supporting the widespread adoption of electric

• Page 33, Line 1buses for transit fleets and reducing vehicle miles traveled by encouraging

• Page 33, Line 2people to choose clean, efficient, public transit options instead of personal motor vehicle travel;

• Page 33, Line 3(d)  Instead of reducing the impacts of retail deliveries by limiting

• Page 33, Line 4retail delivery activity through regulation, it is more appropriate to

• Page 33, Line 5continue to allow persons who receive retail deliveries to benefit from the

• Page 33, Line 6convenience afforded by unfettered retail deliveries and instead impose

• Page 33, Line 7a small fee on each retail delivery and use fee revenue to fund necessary mitigation activities;

• Page 33, Line 8(e)  It is necessary, appropriate, and in the best interest of the state

• Page 33, Line 9and all Coloradans to incentivize, support, and accelerate the

• Page 33, Line 10electrification of public transit in rural and urban areas throughout the state because electrification:

• Page 33, Line 11(II)  By reducing fuel and maintenance costs associated with the

• Page 33, Line 12use of motor vehicles, helps public transit providers operate more

• Page 33, Line 13efficiently, use cost savings to provide more reliable and convenient

• Page 33, Line 14transit service to more riders, and further reduce emissions by reducing personal motor vehicle use. and

• Page 33, Line 15(f)  By reducing motor vehicle emissions, transit fleet

• Page 33, Line 16electrification effectively remediates some of the impacts of retail

• Page 33, Line 17deliveries by offsetting a portion of the increased motor vehicle emissions resulting from such deliveries.

• Page 33, Line 18(2)  The general assembly further finds and declares that:

• Page 33, Line 19(c)  The enterprise provides impact remediation services when in

• Page 33, Line 20exchange for the payment of clean transit retail delivery fees by or on

• Page 33, Line 21behalf of purchasers of tangible personal property for retail delivery, it

• Page 33, Line 22acts to mitigate the impacts of residential and commercial deliveries on the state's transportation infrastructure, air quality, and emissions by:

• Page 34, Line 1(e)  Consistent with the determination of the Colorado supreme

• Page 34, Line 2court in Nicholl v. E-470 Public Highway Authority, 896 P.2d 859 (Colo.

• Page 34, Line 31995), that the power to impose taxes is inconsistent with enterprise status

• Page 34, Line 4under section 20 of article X of the state constitution, it is the conclusion

• Page 34, Line 5of the general assembly that the revenue collected by the enterprise is

• Page 34, Line 6generated by fees, not taxes, because the clean transit retail delivery fee

• Page 34, Line 7imposed by the enterprise as authorized by section 43-4-1203 (7) and the production fee for clean transit are is:

• Page 34, Line 8(f)  So long as the enterprise qualifies as an enterprise for purposes

• Page 34, Line 9of section 20 of article X of the state constitution, the revenue from the

• Page 34, Line 10clean transit retail delivery fee collected by the enterprise is not state

• Page 34, Line 11fiscal year spending, as defined in section 24-77-102 (17), or state

• Page 34, Line 12revenues, as defined in section 24-77-103.6 (6)(c), and does not count

• Page 34, Line 13against either the state fiscal year spending limit imposed by section 20

• Page 34, Line 14of article X of the state constitution or the excess state revenues cap, as defined in section 24-77-103.6 (6)(b)(I)(D); and

• Page 34, Line 15(g)  The addition of the production fee for clean transit continues

• Page 34, Line 16to serve the enterprise's primary business purposes set forth in section

• Page 34, Line 1743-4-1203 (3)(a). If the addition collection of the production fee for

• Page 34, Line 18clean transit combined with the clean transit retail delivery fee that was

• Page 34, Line 19collected by the enterprise prior to the repeal of that fee by

• Page 34, Line 20this House Bill 25-____, enacted in 2025, is estimated to result in the

• Page 34, Line 21collection of fees and surcharges that exceed one hundred million dollars

• Page 34, Line 22in the enterprise's first five fiscal years, the board shall adjust the fees

• Page 34, Line 23production fee, lower the fees fee, or stop collecting the fees fee in

• Page 34, Line 24order to not collect fees or surcharges that exceed one hundred million

• Page 35, Line 1dollars in the enterprise's first five fiscal years, which five-year period, for

• Page 35, Line 2the purpose of section 24-77-108, ends on June 30, 2026. Therefore, the

• Page 35, Line 3enterprise, originally created in section 43-4-1203, is in compliance with section 24-77-108.

• Page 35, Line 4SECTION 13.  In Colorado Revised Statutes, 43-4-1202, repeal (11), (15), and (16), as follows:

• Page 35, Line 543-4-1202.  Definitions. As used in this part 12, unless the context otherwise requires:

• Page 35, Line 6(11)  "Inflation" means the average annual percentage change in

• Page 35, Line 7the United States department of labor, bureau of labor statistics, consumer

• Page 35, Line 8price index for Denver-Aurora-Lakewood for all items and all urban

• Page 35, Line 9consumers, or its applicable predecessor or successor index, for the five

• Page 35, Line 10years ending on the last December 31 before a state fiscal year for which

• Page 35, Line 11an inflation adjustment to be made to the clean transit retail delivery fee imposed pursuant to section 43-4-1203 (7) begins.

• Page 35, Line 12(15)  "Retail delivery" has the same meaning as set forth in section 43-4-218 (2)(e).

• Page 35, Line 13(16)  "Retailer" has the same meaning as set forth in section 39-26-102 (8).

• Page 35, Line 14SECTION 14.  In Colorado Revised Statutes, 43-4-1203, amend (3)(a)(I), (5)(a), and (6)(g); and repeal (3)(b)(I) and (7) as follows:

• Page 35, Line 1543-4-1203.  Clean transit enterprise - creation - board - powers

• Page 35, Line 16and duties - rules - fees - fund. (3) (a)  The primary business purposes of the enterprise are to:

• Page 35, Line 17(I)  Reduce and mitigate the adverse environmental and health

• Page 35, Line 18impacts of air pollution and greenhouse gas emissions produced by motor

• Page 35, Line 19vehicles used to make retail deliveries by supporting the replacement of

• Page 36, Line 1existing gasoline and diesel transit vehicles with electric motor vehicles,

• Page 36, Line 2including motor vehicles that originally were powered exclusively by

• Page 36, Line 3internal combustion engines but have been converted into electric motor

• Page 36, Line 4vehicles; providing the associated charging infrastructure for electric

• Page 36, Line 5transit fleet motor vehicles; supporting facility modifications that allow

• Page 36, Line 6for the safe operation and maintenance of electric transit motor vehicles;

• Page 36, Line 7and funding planning studies that enable transit agencies to plan for transit vehicle electrification; and

• Page 36, Line 8(b)  To allow the enterprise to accomplish the business purposes

• Page 36, Line 9described in subsection (3)(a) of this section and fully exercise its powers and duties through the board, the enterprise may:

• Page 36, Line 10(I)  Impose a clean transit retail delivery fee as authorized by subsection (7) of this section;

• Page 36, Line 11(5) (a)  The clean transit enterprise fund is hereby created in the

• Page 36, Line 12state treasury. The fund consists of clean transit retail delivery fee

• Page 36, Line 13revenue credited to the fund pursuant to subsection (7) of this section, any

• Page 36, Line 14monetary gifts, grants, donations, or other money received by the

• Page 36, Line 15enterprise, any federal money that may be credited to the fund, and any

• Page 36, Line 16other money that the general assembly may appropriate or transfer to the

• Page 36, Line 17fund. The state treasurer shall credit all interest and income derived from

• Page 36, Line 18the deposit and investment of money in the fund to the fund. Subject to

• Page 36, Line 19annual appropriation by the general assembly, the enterprise may expend

• Page 36, Line 20money from the fund to provide grants, pay its reasonable and necessary

• Page 36, Line 21operating expenses, including repayment of any loan received by the

• Page 36, Line 22enterprise pursuant to subsection (5)(b) of this section, and otherwise exercise its powers and perform its duties as authorized by this part 3.

• Page 36, Line 23(6)  In addition to any other powers and duties specified in this section, the board has the following general powers and duties:

• Page 37, Line 1(g)  To promulgate adopt rules to set the amount of the clean

• Page 37, Line 2transit retail delivery fee at or below the maximum amount authorized in

• Page 37, Line 3this section and to govern the process by which the enterprise accepts

• Page 37, Line 4applications for, awards, and oversees grants, loans, and rebates pursuant to subsection (8) of this section; and

• Page 37, Line 5(7) (a)  In furtherance of its business purpose, beginning in state

• Page 37, Line 6fiscal year 2022-23, the enterprise shall impose, and the department of

• Page 37, Line 7revenue shall collect on behalf of the enterprise, a clean transit retail

• Page 37, Line 8delivery fee on each retail delivery. Each retailer who makes a retail

• Page 37, Line 9delivery shall either collect and remit or elect to pay the clean transit retail

• Page 37, Line 10delivery fee in the manner prescribed by the department in accordance

• Page 37, Line 11with section 43-4-218 (6). For the purpose of minimizing compliance

• Page 37, Line 12costs for retailers and administrative costs for the state, the department of

• Page 37, Line 13revenue shall collect and administer the clean transit retail delivery fee on

• Page 37, Line 14behalf of the enterprise in the same manner in which it collects and administers the retail delivery fee imposed by section 43-4-218 (3).

• Page 37, Line 15(b)  For retail deliveries of tangible personal property purchased

• Page 37, Line 16during state fiscal year 2022-23, the enterprise shall impose the clean transit retail delivery fee in a maximum amount of three cents.

• Page 37, Line 17(c) (I)  Except as otherwise provided in subsection (7)(c)(II) of this

• Page 37, Line 18section, for retail deliveries of tangible personal property purchased

• Page 37, Line 19during state fiscal year 2023-24 or during any subsequent state fiscal year,

• Page 37, Line 20the enterprise shall impose the clean transit retail delivery fee in a

• Page 37, Line 21maximum amount that is the maximum amount for the prior state fiscal

• Page 37, Line 22year adjusted for inflation. The enterprise shall notify the department of

• Page 37, Line 23revenue of the amount of the clean transit retail delivery fee to be

• Page 38, Line 1collected for retail deliveries of tangible personal property purchased

• Page 38, Line 2during each state fiscal year no later than March 15 of the calendar year

• Page 38, Line 3in which the state fiscal year begins, and the department of revenue shall

• Page 38, Line 4publish the amount no later than April 15 of the calendar year in which the state fiscal year begins.

• Page 38, Line 5(II)  The enterprise is authorized to adjust the amount of the clean

• Page 38, Line 6transit retail delivery fee for retail deliveries of tangible personal property

• Page 38, Line 7purchased during a state fiscal year only if the department of revenue

• Page 38, Line 8adjusts the amount of the retail delivery fee imposed by section 43-4-218

• Page 38, Line 9(3) for retail deliveries of tangible personal property purchased during the state fiscal year.

• Page 38, Line 10SECTION 15.  In Colorado Revised Statutes, 43-4-1301, amend (1)(a), (1)(c), (2)(a), (2)(c), and (2)(d) as follows:

• Page 38, Line 1143-4-1301.  Legislative declaration. (1)  The general assembly hereby finds and declares that:

• Page 38, Line 12(a)  Rapid and continuing growth in retail deliveries made by

• Page 38, Line 13motor vehicles and in prearranged rides arranged through transportation

• Page 38, Line 14network companies has increased and will continue to increase traffic

• Page 38, Line 15congestion and air pollution from motor vehicle emissions, along with the

• Page 38, Line 16adverse environmental and health impacts that result from such pollution,

• Page 38, Line 17in nonattainment areas, including but not limited to disproportionately impacted communities and communities adjacent to highways;

• Page 38, Line 18(c)  Instead of reducing the impacts of retail deliveries and

• Page 38, Line 19prearranged rides arranged through transportation network companies, by

• Page 38, Line 20limiting retail delivery and prearranged ride activity through regulation,

• Page 38, Line 21it is more appropriate to continue to allow persons who receive retail

• Page 38, Line 22deliveries and benefit from the convenience afforded by unfettered retail

• Page 39, Line 1deliveries and to allow transportation network companies that arrange

• Page 39, Line 2prearranged rides to continue to provide that service without undue

• Page 39, Line 3restrictions and to instead impose a small fee on each retail delivery and

• Page 39, Line 4prearranged ride and use fee revenue to fund necessary mitigation activities.

• Page 39, Line 5(2)  The general assembly further finds and declares that:

• Page 39, Line 6(a)  The enterprise provides impact remediation services when, in

• Page 39, Line 7exchange for the payment of air pollution mitigation per ride fees by

• Page 39, Line 8transportation network companies, and air pollution mitigation retail

• Page 39, Line 9delivery fees by or on behalf of purchasers of tangible personal property

• Page 39, Line 10for retail delivery it acts as authorized by this section to mitigate the

• Page 39, Line 11impacts of prearranged rides arranged through transportation network

• Page 39, Line 12companies and residential and commercial deliveries on the state's transportation infrastructure, air quality, and emissions;

• Page 39, Line 13(c)  Consistent with the determination of the Colorado supreme

• Page 39, Line 14court in Nicholl v. E-470 Public Highway Authority, 896 P.2d 859 (Colo.

• Page 39, Line 151995), that the power to impose taxes is inconsistent with enterprise status

• Page 39, Line 16under section 20 of article X of the state constitution, it is the conclusion

• Page 39, Line 17of the general assembly that the revenue collected by the enterprise is

• Page 39, Line 18generated by fees, not taxes, because the air pollution mitigation per ride

• Page 39, Line 19fee and the air pollution mitigation retail delivery fee imposed by the enterprise as authorized by section 43-4-1303 are is:

• Page 39, Line 20(I)  Imposed for the specific purpose of allowing the enterprise to

• Page 39, Line 21defray the costs of providing the remediation services specified in this

• Page 39, Line 22section, including mitigating impacts to air quality and greenhouse gas

• Page 39, Line 23emissions caused by the activities on which the fees are fee is assessed,

• Page 39, Line 24and contribute to the implementation of the comprehensive regulatory

• Page 40, Line 1scheme required for the planning, funding, development, construction, maintenance, and supervision of a sustainable transportation system; and

• Page 40, Line 2(II)  Collected at rates that are reasonably calculated based on the

• Page 40, Line 3impacts caused by fee payers and the cost of remediating those impacts. and

• Page 40, Line 4(d)  So long as the enterprise qualifies as an enterprise for purposes

• Page 40, Line 5of section 20 of article X of the state constitution, the revenue from the

• Page 40, Line 6community access retail delivery fee air pollution mitigation per ride

• Page 40, Line 7fee collected by the enterprise is not state fiscal year spending, as defined

• Page 40, Line 8in section 24-77-102 (17), or state revenues, as defined in section

• Page 40, Line 924-77-103.6 (6)(c), and does not count against either the state fiscal year

• Page 40, Line 10spending limit imposed by section 20 of article X of the state constitution

• Page 40, Line 11or the excess state revenues cap, as defined in section 24-77-103.6 (6)(b)(I)(D).

• Page 40, Line 12SECTION 16.  In Colorado Revised Statutes, 43-4-1302, amend (15); and repeal (19), (20), and (23) as follows:

• Page 40, Line 1343-4-1302.  Definitions. As used in this part 13, unless the context otherwise requires:

• Page 40, Line 14(15)  "Inflation" means the average annual percentage change in

• Page 40, Line 15the United States department of labor, bureau of labor statistics, consumer

• Page 40, Line 16price index for Denver-Aurora-Lakewood for all items and all urban

• Page 40, Line 17consumers, or its applicable predecessor or successor index, for the five

• Page 40, Line 18years ending on the last December 31 before a state fiscal year for which

• Page 40, Line 19an inflation adjustment to be made to the air pollution mitigation per ride

• Page 40, Line 20fee imposed by section 43-4-1303 (7) or the air pollution mitigation retail delivery fee imposed by section 43-4-1303 (8) begins.

• Page 40, Line 21(19)  "Retail delivery" has the same meaning as set forth in section 43-4-218 (2)(e).

• Page 41, Line 1(20)  "Retailer" has the same meaning as set forth in section 39-26-102 (8).

• Page 41, Line 2(23)  "Tangible personal property has the same meaning as set forth in section 39-26-102 (15).

• Page 41, Line 3SECTION 17.  In Colorado Revised Statutes, 43-4-1303, amend

• Page 41, Line 4(3) introductory portion, (3)(a), (5)(a), and (6)(h); and repeal (8) as follows:

• Page 41, Line 543-4-1303.  Nonattainment area air pollution mitigation

• Page 41, Line 6enterprise - creation - board - powers and duties - rules - fees - fund.

• Page 41, Line 7(3)  The business purpose of the enterprise is to mitigate the

• Page 41, Line 8environmental and health impacts of increased air pollution from motor

• Page 41, Line 9vehicle emissions in nonattainment areas that results from the rapid and

• Page 41, Line 10continuing growth in retail deliveries made by motor vehicles and in

• Page 41, Line 11prearranged rides provided by transportation network companies by

• Page 41, Line 12providing funding for eligible projects that reduce traffic, including

• Page 41, Line 13demand management projects that encourage alternatives to driving alone

• Page 41, Line 14or that directly reduce air pollution, such as retrofitting of construction

• Page 41, Line 15equipment, construction of roadside vegetation barriers, and planting trees

• Page 41, Line 16along medians. To allow the enterprise to accomplish this purpose and fully exercise its powers and duties through the board, the enterprise may:

• Page 41, Line 17(a)  Impose an air pollution mitigation per ride fee and an air

• Page 41, Line 18pollution mitigation retail delivery fee as authorized by subsections (7) and (8) subsection (7) of this section;

• Page 41, Line 19(5) (a)  The nonattainment area air pollution mitigation enterprise

• Page 41, Line 20fund is hereby created in the state treasury. The fund consists of air

• Page 41, Line 21pollution mitigation per ride fee revenue and air pollution mitigation retail

• Page 42, Line 1delivery fee revenue credited to the fund pursuant to subsections (7) and

• Page 42, Line 2(8) subsection (7) of this section, any monetary gifts, grants, donations,

• Page 42, Line 3or other payments received by the enterprise, any federal money that may

• Page 42, Line 4be credited to the fund, and any other money that the general assembly

• Page 42, Line 5may appropriate or transfer to the fund. The state treasurer shall credit all

• Page 42, Line 6interest and income derived from the deposit and investment of money in

• Page 42, Line 7the fund to the fund. Money in the fund is continuously appropriated to

• Page 42, Line 8the enterprise for the purposes set forth in this part 13 and to pay the

• Page 42, Line 9enterprise's reasonable and necessary operating expenses, including the

• Page 42, Line 10repayment of any loan received pursuant to subsection (5)(b) of this section.

• Page 42, Line 11(6)  In addition to any other powers and duties specified in this section, the board has the following general powers and duties:

• Page 42, Line 12(h)  To promulgate adopt rules for the sole purpose of setting the

• Page 42, Line 13amounts amount of the air pollution mitigation per ride fee and the air

• Page 42, Line 14pollution mitigation retail delivery fee at or below the maximum amounts authorized in this section; and

• Page 42, Line 15(8) (a)  In furtherance of its business purpose, beginning in state

• Page 42, Line 16fiscal year 2022-23, the enterprise shall impose, and the department of

• Page 42, Line 17revenue shall collect on behalf of the enterprise, an air pollution

• Page 42, Line 18mitigation retail delivery fee on each retail delivery. Each retailer who

• Page 42, Line 19makes a retail delivery shall either collect and remit or elect to pay the air

• Page 42, Line 20pollution mitigation retail delivery fee in the manner prescribed by the

• Page 42, Line 21department in accordance with section 43-4-218 (6). For the purpose of

• Page 42, Line 22minimizing compliance costs for retailers and administrative costs for the

• Page 42, Line 23state, the department of revenue shall collect and administer the air

• Page 42, Line 24pollution mitigation retail delivery fee on behalf of the enterprise in the

• Page 43, Line 1same manner in which it collects and administers the retail delivery fee imposed by section 43-4-218 (3).

• Page 43, Line 2(b)  For retail deliveries of tangible personal property purchased

• Page 43, Line 3during state fiscal year 2022-23, the enterprise shall impose the air

• Page 43, Line 4pollution mitigation retail delivery fee in a maximum amount of seven-tenths of one cent.

• Page 43, Line 5(c) (I)  Except as otherwise provided in subsection (8)(c)(II) of this

• Page 43, Line 6section, for retail deliveries of tangible personal property purchased

• Page 43, Line 7during state fiscal year 2023-24 or during any subsequent state fiscal year,

• Page 43, Line 8the enterprise shall impose the air pollution mitigation retail delivery fee

• Page 43, Line 9in a maximum amount that is the maximum amount for the prior state

• Page 43, Line 10fiscal year adjusted for inflation. The enterprise shall notify the

• Page 43, Line 11department of revenue of the amount of the air pollution mitigation retail

• Page 43, Line 12delivery fee to be collected for retail deliveries of tangible personal

• Page 43, Line 13property purchased during each state fiscal year no later than March 15

• Page 43, Line 14of the calendar year in which the state fiscal year begins, and the

• Page 43, Line 15department of revenue shall publish the amount no later than April15 of the calendar year in which the state fiscal year begins.

• Page 43, Line 16(II)  The enterprise is authorized to adjust the amount of the air

• Page 43, Line 17pollution mitigation retail delivery fee for retail deliveries of tangible

• Page 43, Line 18personal property purchased during a state fiscal year only if the

• Page 43, Line 19department of revenue adjusts the amount of the retail delivery fee

• Page 43, Line 20imposed by section 43-4-218 (3) for retail deliveries of tangible personal property purchased during the state fiscal year.

• Page 43, Line 21SECTION 18.  In Colorado Revised Statutes, 39-37-103, repeal (15)(a)(IV) as follows:

• Page 43, Line 2239-37-103.  Definitions. As used in this article 37, unless the context otherwise requires:

• Page 44, Line 1(15) (a)  "Purchase price" means the aggregate consideration

• Page 44, Line 2valued in money paid or delivered or promised to be paid or delivered by the user or consumer in consummation of a sale, exclusive of:

• Page 44, Line 3(IV)  Any retail delivery fee and enterprise retail delivery fees imposed or collected as specified in section 43-4-218;

• Page 44, Line 4SECTION 19.  In Colorado Revised Statutes, 43-4-1101, amend (1) introductory portion as follows:

• Page 44, Line 543-4-1101.  Legislative declaration. (1)  The general assembly

• Page 44, Line 6hereby finds and declares that it is necessary, appropriate, and in the best

• Page 44, Line 7interest of the state to use a portion of the general fund money that is

• Page 44, Line 8dedicated for transportation purposes pursuant to section 24-75-219 to

• Page 44, Line 9fund multimodal transportation projects and operations throughout the

• Page 44, Line 10state and to use a portion of the money that is generated by the retail

• Page 44, Line 11delivery fee imposed on the delivery of retail goods transported to the

• Page 44, Line 12delivery site by motor vehicle pursuant to section 43-4-218 (3) to fund

• Page 44, Line 13transportation-related greenhouse gas mitigation expenses throughout the

• Page 44, Line 14state as authorized by this part 11 because, in addition to the general

• Page 44, Line 15benefits that it provides to all Coloradans, a complete and integrated

• Page 44, Line 16multimodal transportation system that includes greenhouse gas mitigation projects and services:

• Page 44, Line 17SECTION 20.  In Colorado Revised Statutes, 43-4-1103, amend (1)(a) as follows:

• Page 44, Line 1843-4-1103.  Multimodal transportation options fund - creation

• Page 44, Line 19- revenue sources for fund - use of fund. (1) (a)  The multimodal

• Page 44, Line 20transportation and mitigation options fund is hereby created in the state

• Page 44, Line 21treasury. The fund consists of money transferred from the general fund to

• Page 45, Line 1the fund pursuant to section 24-75-219 retail delivery fee revenue credited

• Page 45, Line 2to the fund pursuant to section 43-4-218 (5)(a)(II), and any other money

• Page 45, Line 3that the general assembly may appropriate or transfer to the fund. The

• Page 45, Line 4state treasurer shall credit all interest and income derived from the deposit and investment of money in the fund to the fund.

• Page 45, Line 5SECTION 21.  Act subject to petition - effective date. This act

• Page 45, Line 6takes effect at 12:01 a.m. on the day following the expiration of the

• Page 45, Line 7ninety-day period after final adjournment of the general assembly; except

• Page 45, Line 8that, if a referendum petition is filed pursuant to section 1 (3) of article V

• Page 45, Line 9of the state constitution against this act or an item, section, or part of this

• Page 45, Line 10act within such period, then the act, item, section, or part will not take

• Page 45, Line 11effect unless approved by the people at the general election to be held in

• Page 45, Line 12November 2026 and, in such case, will take effect on the date of the official declaration of the vote thereon by the governor.