First Regular Session
Sixty-first General Assembly
LLS NO. 970421.01 DHG
SENATE BILL 97143
STATE OF COLORADO
BY SENATOR Schroeder;
also REPRESENTATIVE Anderson.
BUSINESS AFFAIRS & LABOR
A BILL FOR AN ACT
CONCERNING A PROHIBITION ON THE TAXATION OF ACCESS
TO INFORMATION VIA TELECOMMUNICATIONS SERVICES.
(Note: This summary applies to this bill as introduced
and does not necessarily reflect any amendments which may be subsequently
Prohibits local governments from imposing taxes on
a telecommunication provider or upon the provision, sale, or use
of a telecommunications service based on the volume of data downloaded
by the user or the user's connection to an Internetbased
service or Internet service provider.
Be it enacted by the General Assembly of the State of Colorado:
SECTION 1. 385.5107, Colorado Revised Statutes, 1982 Repl. Vol., as amended, is amended BY THE ADDITION OF A NEW SUBSECTION to read:
385.5107. Permissible taxes, fees, and charges. (3.5) NO POLITICAL SUBDIVISION SHALL LEVY A TAX, FEE, OR CHARGE UPON A TELECOMMUNICATION PROVIDER, OR UPON THE PROVISION, SALE, OR USE OF A TELECOMMUNICATIONS SERVICE, BASED ON:
(a) THE VOLUME OR AMOUNT OF DATA OR VOICE TRAFFIC OF A USER OF SUCH SERVICE; OR
(b) THE FACT THAT, OR THE FREQUENCY WITH WHICH, SUCH A USER SUBSCRIBES TO OR CONNECTS WITH AN INTERNETBASED SERVICE OR INTERNET SERVICE PROVIDER.
SECTION 2. Safety clause. The general assembly hereby finds, determines, and declares that this act is necessary for the immediate preservation of the public peace, health, and safety.