SENATE BILL 97222
BY SENATORS Blickensderfer, Lacy, Rizzuto, and Schroeder;
also REPRESENTATIVES Owen, Grampsas, and Romero.
CONCERNING THE EXCISE TAX COLLECTED BY THE DEPARTMENT
OF REGULATORY AGENCIES ON LICENSE AND REGISTRATION FEES, AND,
IN CONNECTION THEREWITH, CREATING A LEGAL DEFENSE ACCOUNT WITHIN
THE DIVISION OF REGISTRATIONS CASH FUND.
Be it enacted by the General Assembly of the State
of Colorado:
SECTION 1. 2434104.4,
Colorado Revised Statutes, 1988 Repl. Vol., as amended, is amended
to read:
2434104.4. Excise tax on
fees. (1) Notwithstanding any
provision of law to the contrary, except
as provided in sections 1238.1104 and 1238.1109,
there is imposed, and the executive director of the department
of regulatory agencies shall collect, an excise tax of
nine dollars upon the payment of
the following fees:
(a) Within
the division of insurance:
(I) Repealed.
(II) License and examination fees
for insurance producers authorized pursuant to section 102413,
C.R.S.;
(III) Examination fees for surplus
line insurance brokers authorized pursuant to section 105115
(8) (a), C.R.S. Such surcharge shall be collected by the association
of brokers described in said section 105115 and remitted
to the executive director of the department of regulatory agencies
at least quarterly.
(IV) License fees for agents,
solicitors, special agents, or salaried representatives as set
forth in article 12 of title 10, C.R.S.;
(V) Application, license, and
examination fees for sellers and agents of preneed funeral contracts
authorized pursuant to sections 1015105 (3) and (4)
(b) and 1015112, C.R.S.; and
(VI) License and examination fees
for enrollment representatives of nonprofit hospital and health
service corporations established pursuant to section 1016110
(1) (b), C.R.S.;
(b) Within
the division of securities, fees to be paid by brokerdealers
and sales representatives licensed pursuant to part 4 of article
51 of title 11, C.R.S., and determined and collected pursuant
to section 1151707, C.R.S.;
(c) Repealed.
(d) Within
the division of real estate:
(I) License, examination, and
application fees for real estate brokers and salesmen authorized
pursuant to section 1261110, C.R.S., and established
pursuant to section 1261111.5, C.R.S.; and
(II) Registration or certificate
fees for real estate developers authorized pursuant to sections
1261403 (5) and 1261404, C.R.S., and established
pursuant to section 1261111.5, C.R.S.;
(e) Within the division of registrations,
those license registration, certification,
examination, application, and related fees which are directly
applicable to an individual's obtaining recognition,
RENEWAL FEES THAT ARE REQUIRED TO BE PAID BY INDIVIDUALS FOR THE
RENEWAL OF A LICENSE, REGISTRATION, OR CERTIFICATE GRANTING THE
INDIVIDUAL authority or permission from the state for
TO CONTINUE the practice of a profession or occupation; except
that such excise tax shall not be imposed on the annual
registration fee paid by acupuncturists pursuant to section 1229.5104
(4), C.R.S. RENEWAL FEE PAID BY NURSE
AIDES PURSUANT TO SECTION 1238.1109, C.R.S. THE AMOUNT
OF THE EXCISE TAX TO BE COLLECTED SHALL BE ONE DOLLAR FOR EACH
YEAR OF THE RENEWAL PERIOD.
(2) For the purposes of this section,
"license
"RENEWAL fees" and "registration
fees" include all fees for the
renewal, reinstatement, and continuation of said
A license, or
registration, OR CERTIFICATE FOR THE PRACTICE OF A PROFESSION
OR OCCUPATION IN THIS STATE. however,
"license "RENEWAL fees"
and "registration fees"
shall DOES not include FEES PAID
FOR INITIAL LICENSURE, REGISTRATION, OR CERTIFICATION, APPLICATION
FEES, EXAMINATION FEES, penalty late fees, duplicate license fees,
board action fees, verification fees, license change fees, fees
for the verification of licensure, registration, or certification
status to other states, electrical inspection permit fees, plumbing
inspection fees, and fees for certification of grades.
(2.5) Repealed.
(3) Moneys collected pursuant to subsection
(1) of this section shall be credited to the general
fund LEGAL DEFENSE ACCOUNT CREATED
WITHIN THE DIVISION OF REGISTRATIONS CASH FUND PURSUANT TO SECTION
2434105 (2) (b).
(4) (a) No
later than October 1, 1987, the executive director of the department
of regulatory agencies shall report to the joint budget committee
the amount of revenue expected to be raised by the excise tax
imposed pursuant to subsection (1) of this section for the 198788
fiscal year.
(b) No later
than October 1, 1988, and ON October
1 of each year, thereafter,
the executive director of the department of regulatory agencies
shall report to the joint budget committee the amount of money
credited to the general
LEGAL DEFENSE ACCOUNT CREATED WITHIN THE DIVISION OF REGISTRATIONS
CASH fund pursuant to subsection (1) of this section for the preceding
fiscal year.
SECTION 2. 2434105
(2) (b), Colorado Revised Statutes, 1988 Repl. Vol., as amended,
is amended to read:
2434105. Fee adjustments
division of registrations cash fund created legal
defense account. (2) (b) (I) Based
upon the appropriation made and subject to the approval of the
executive director of the department of regulatory agencies, each
board or commission shall adjust its fees so that the revenue
generated from said fees approximates its direct and indirect
costs; except that the costs of the Colorado state board of psychologist
examiners, the state board of marriage and family therapist examiners,
the state board of licensed professional counselor examiners,
the state board of social work examiners, and the state grievance
board shall be considered collectively in the feesetting
process. Subsequent revenue generated by the fees set by such
boards plus revenues generated pursuant to section 1243220,
C.R.S., shall be compared to those collective costs to determine
recovery of direct and indirect costs. Such fees shall remain
in effect for the fiscal year for which the budget request applies.
All fees collected by each board and commission shall be transmitted
to the state treasurer, who shall credit the same to the division
of registrations cash fund, which fund is hereby created. All
moneys credited to the division of registrations cash fund shall
be used as provided in this section and shall not be deposited
in or transferred to the general fund of this state or any other
fund.
(II) THE EXCISE TAX COLLECTED PURSUANT
TO SECTION 2434104.4 SHALL BE CREDITED TO THE LEGAL
DEFENSE ACCOUNT WHICH ACCOUNT IS HEREBY CREATED WITHIN THE DIVISION
OF REGISTRATIONS CASH FUND. THE EXCISE TAX SHALL BE THE SOLE SOURCE
OF FUNDING FOR THE ACCOUNT, AND NO OTHER FEE, OR ANY PORTION THEREOF,
COLLECTED BY A BOARD OR COMMISSION AND CREDITED TO THE DIVISION
OF REGISTRATIONS CASH FUND SHALL BE DEPOSITED IN OR TRANSFERRED
TO THE ACCOUNT. THE ACCOUNT SHALL BE USED TO SUPPLEMENT REVENUES
RECEIVED BY A BOARD OR COMMISSION BUT SHALL ONLY BE USED FOR THE
PURPOSE OF PAYING LEGAL EXPENSES INCURRED BY SAID BOARD OR COMMISSION.
UPON A DETERMINATION OF THE NEED OF A BOARD OR COMMISSION FOR
ADDITIONAL REVENUES FOR THE PAYMENT OF LEGAL EXPENSES, THE DIRECTOR
OF THE DIVISION OF REGISTRATIONS MAY AUTHORIZE THE TRANSFER OF
REVENUES FROM THE LEGAL DEFENSE ACCOUNT TO THE ACCOUNT OF SUCH
BOARD OR COMMISSION IN THE DIVISION OF REGISTRATIONS CASH FUND.
FOR PURPOSES OF THIS SUBPARAGRAPH (II), "LEGAL EXPENSES"
INCLUDES, BUT IS NOT LIMITED TO, COSTS RELATING TO THE HOLDING
OF ADMINISTRATIVE HEARINGS AND CHARGES FOR LEGAL SERVICES PROVIDED
BY THE DEPARTMENT OF LAW, ADMINISTRATIVE LAW JUDGE SERVICES, INVESTIGATIVE
SERVICES, EXPERT WITNESSES, AND CONSULTANTS.
SECTION 3. 102402
(5), Colorado Revised Statutes, 1994 Repl. Vol., is amended to
read:
102402. License examination
requirement. (5) The commissioner
shall give, conduct, and grade all examinations, or the commissioner
may arrange to have examinations administered and graded by an
independent testing service, as specified by contract, in a fair
and impartial manner and without discrimination as to individuals
examined. The commissioner may arrange for such testing service
to collect the excise tax on the examination
fee as prescribed under section 2434104.4, C.R.S.,
and to recover the cost of the examination
from the applicant.
SECTION 4. Effective date. This
act shall take effect July 1, 1997.
SECTION 5. 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.
____________________________ ____________________________
Tom Norton Charles E. Berry
PRESIDENT OF SPEAKER OF THE HOUSE
THE SENATE OF REPRESENTATIVES
____________________________ ____________________________
Joan M. Albi Judith M. Rodrigue
SECRETARY OF CHIEF CLERK OF THE HOUSE
THE SENATE OF REPRESENTATIVES
APPROVED________________________________________
_________________________________________
Roy Romer
GOVERNOR OF THE STATE OF COLORADO