First Regular Session
Sixty-second General Assembly
LLS NO. 99-0257.01 Jerry Barry HOUSE BILL 99-1182
STATE OF COLORADO
BY REPRESENTATIVE King;
also SENATOR Lamborn.
TRANSPORTATION & ENERGY
A BILL FOR AN ACT
101 CONCERNING REVENUE FROM ANNUAL MOTOR VEHICLE REGISTRATIONS.
Bill Summary
(Note: This summary applies to this bill as introduced and does
not necessarily reflect any amendments that may be subsequently
adopted.)
For the calendar years 2000 through 2004 and in any year
thereafter in which the treasurer estimates that there will be a sufficient
surplus in state revenues:
Reduces the annual registration fees for passenger-carrying
motor vehicles and certain trailers to $2.50.
Reduces the annual registration fees for other trucks and
truck tractors by $20.00, but in no case shall the fees be
reduced below $2.50.
Directs the treasurer to increase the amount of sales and use tax
paid to the highway users tax fund and decrease the amount paid to the
general fund in an amount to offset the reduced motor vehicle registration
fees.
For years after 2004, directs the treasurer to certify to the executive
director of the department of revenue whether the treasurer estimates that,
without reducing registration fees, there will be a surplus of state revenue
to be refunded due to the TABOR amendment that is equal to or greater
than the revenue lost due to the lower registration fees.
Starting in November 1999, directs the executive director of the
department of motor vehicles to provide a written report to the treasurer
every 6 months estimating the total reduction in the amount of the fees to
be collected in the next 6-month period. Starting in November 2000,
directs the executive director to provide a written report to the treasurer
every 6 months on the actual reduction in the amount of fees collected in
the previous 6-month period.
[ ] denotes HOUSE amendment. { } denotes SENATE amendment.
Capital letters indicate new material to be added to existing statute.
Dashes through the words indicate material to be deleted from existing statute.
Page 2
1 Be it enacted by the General Assembly of the State of Colorado:
2 SECTION 1. 42-3-134 (4), Colorado Revised Statutes, is
3 amended BY THE ADDITION OF A NEW PARAGRAPH to read:
4 42-3-134. Registration fees - passenger and passenger-mile
5 taxes - repeal. (4) Fees for the annual registration of passenger-carrying
6 motor vehicles shall be as follows:
7 (d) NOTWITHSTANDING THE PROVISIONS OF PARAGRAPHS (a) TO
8 OF THIS SUBSECTION (4), FOR THE CALENDAR YEARS COMMENCING
9 JANUARY 1, 2000, THROUGH JANUARY 1, 2004, AND FOR ANY CALENDAR
10 YEAR THEREAFTER IN WHICH THE STATE TREASURER CERTIFIES TO THE
11 EXECUTIVE DIRECTOR OF THE DEPARTMENT PURSUANT TO SECTION
12 24-75-216, C.R.S., THAT THERE IS ANTICIPATED TO BE SUFFICIENT EXCESS
13 STATE REVENUE, THE ANNUAL REGISTRATION FEES FOR ALL VEHICLES
14 REGISTERED PURSUANT TO THIS SUBSECTION (4) SHALL BE TWO DOLLARS
15 AND FIFTY CENTS.
16 SECTION 2. The introductory portions to 42-3-134 (6), (12) (a),
17 and (13) and 42-3-134 (25), Colorado Revised Statutes, are amended, and
18 the said 42-3-134 is further amended BY THE ADDITION OF THE
19 FOLLOWING NEW SUBSECTIONS, to read:
20 42-3-134. Registration fees - passenger and passenger-mile
21 taxes - repeal. (6) EXCEPT AS MODIFIED BY SUBSECTION (6.5) OF THIS
22 SECTION, fees for the annual registration of the following vehicles shall
23 be:
24 (6.5) NOTWITHSTANDING THE PROVISIONS OF SUBSECTION (6) OF
25 THIS SECTION, FOR THE CALENDAR YEARS COMMENCING JANUARY 1, 2000,
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1 THROUGH JANUARY 1, 2004, AND FOR ANY CALENDAR YEAR THEREAFTER
2 IN WHICH THE STATE TREASURER CERTIFIES TO THE EXECUTIVE DIRECTOR
3 OF THE DEPARTMENT PURSUANT TO SECTION 24-75-216, C.R.S., THAT
4 THERE IS ANTICIPATED TO BE SUFFICIENT EXCESS STATE REVENUE, THE
5 ANNUAL REGISTRATION FEES FOR ALL VEHICLES REGISTERED PURSUANT TO
6 SUBSECTION (6) OF THIS SECTION SHALL BE TWO DOLLARS AND FIFTY
7 CENTS.
8 (12) (a) EXCEPT AS MODIFIED BY SUBSECTION (31) OF THIS
9 SECTION, the annual registration fee for trucks and truck tractors owned
10 by a farmer or rancher, which vehicles are operated over the public
11 highways and whose only commercial uses are transporting to market or
12 place of storage raw agricultural products actually produced or livestock
13 actually raised by such farmer or rancher or transporting commodities and
14 livestock purchased by such farmer or rancher for personal use and used
15 in such person's farming or ranching operations, shall be as follows:
16 (13) EXCEPT AS MODIFIED BY SUBSECTION (31) OF THIS SECTION,
17 the annual registration fee for those trucks and truck tractors operated
18 over the public highways of this state, except trucks that are registered
19 under the provisions of subsections (12) and (25) of this section and
20 section 42-12-102 (1) (c), shall be as follows:
21 (25) (a) EXCEPT AS MODIFIED BY SUBSECTION (31) OF THIS
22 SECTION, the annual registration fee for a noncommercial or recreational
23 vehicle, except a motor home, operated on the public highways of this
24 state with an empty weight of four thousand five hundred pounds or less
25 shall be computed according to the schedule provided in subsection (13)
26 of this section. and
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1 (b) EXCEPT AS MODIFIED BY SUBSECTION (31) OF THIS SECTION,
2 THE ANNUAL REGISTRATION FEE for a noncommercial or recreational
3 vehicle exceeding four thousand five hundred pounds the fee shall be
4 twenty-four dollars and fifty cents plus sixty cents for each one hundred
5 pounds in excess of four thousand five hundred pounds.
6 (31) FOR THE CALENDAR YEARS COMMENCING JANUARY 1, 2000,
7 THROUGH JANUARY 1, 2004, AND FOR ANY YEAR THEREAFTER IN WHICH
8 THE STATE TREASURER CERTIFIES TO THE EXECUTIVE DIRECTOR OF THE
9 DEPARTMENT PURSUANT TO SECTION 24-75-216, C.R.S., THAT THERE IS
10 ANTICIPATED TO BE SUFFICIENT EXCESS STATE REVENUE, THE ANNUAL
11 REGISTRATION FEE FOR EACH VEHICLE REGISTERED PURSUANT TO
12 SUBSECTIONS (12), (13), AND (25) OF THIS SECTION SHALL BE REDUCED BY
13 TWENTY DOLLARS, EXCEPT THAT THE FEE SHALL NEVER BE REDUCED
14 BELOW TWO DOLLARS AND FIFTY CENTS.
15 (32) (a) ON OR BEFORE NOVEMBER 1, 1999, THE EXECUTIVE
16 DIRECTOR OF THE DEPARTMENT SHALL SUBMIT A WRITTEN REPORT TO THE
17 STATE TREASURER CONTAINING AN ESTIMATE OF THE AMOUNT OF
18 REGISTRATION FEES THAT WILL NOT BE COLLECTED BECAUSE OF
19 PARAGRAPH (d) OF SUBSECTION (4) AND SUBSECTIONS (6.5) AND (31) OF
20 THIS SECTION IN THE SIX-MONTH PERIOD COMMENCING JANUARY 1, 2000.
21 ON OR BEFORE MAY 1, 2000, THE EXECUTIVE DIRECTOR OF THE
22 DEPARTMENT SHALL SUBMIT A WRITTEN REPORT TO THE STATE TREASURER
23 CONTAINING AN ESTIMATE OF THE AMOUNT OF REGISTRATION FEES THAT
24 WILL NOT BE COLLECTED BECAUSE OF PARAGRAPH (d) OF SUBSECTION (4)
25 AND SUBSECTIONS (6.5) AND (31) OF THIS SECTION IN THE SIX-MONTH
26 PERIOD COMMENCING JULY 1, 2000.
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1 (b) ON OR BEFORE NOVEMBER 1, 2000, AND ON OR BEFORE EACH
2 NOVEMBER 1 THEREAFTER, THE EXECUTIVE DIRECTOR OF THE
3 DEPARTMENT SHALL SUBMIT A WRITTEN REPORT TO THE STATE TREASURER
4 CONTAINING THE ACTUAL AMOUNT OF REGISTRATION FEES THAT WERE NOT
5 COLLECTED BECAUSE OF PARAGRAPH (d) OF SUBSECTION (4) AND
6 SUBSECTIONS (6.5) AND (31) OF THIS SECTION DURING THE SIX-MONTH
7 PERIOD COMMENCING THE PREVIOUS JANUARY 1 TOGETHER WITH AN
8 ESTIMATE OF THE AMOUNT OF REGISTRATION FEES THAT WILL NOT BE
9 COLLECTED BECAUSE OF PARAGRAPH (d) OF SUBSECTION (4) AND
10 SUBSECTIONS (6.5) AND (31) OF THIS SECTION IN THE SIX-MONTH PERIOD
11 COMMENCING THE FOLLOWING JANUARY 1.
12 (c) ON OR BEFORE MAY 1, 2001, AND ON OR BEFORE EACH MAY 1
13 THEREAFTER, THE EXECUTIVE DIRECTOR OF THE DEPARTMENT SHALL
14 SUBMIT A WRITTEN REPORT TO THE STATE TREASURER CONTAINING THE
15 ACTUAL AMOUNT OF REGISTRATION FEES THAT WERE NOT COLLECTED
16 BECAUSE OF PARAGRAPH (d) OF SUBSECTION (4) AND SUBSECTIONS (6.5)
17 AND (31) OF THIS SECTION DURING THE SIX-MONTH PERIOD COMMENCING
18 THE PREVIOUS JULY 1 TOGETHER WITH AN ESTIMATE OF THE AMOUNT OF
19 REGISTRATION FEES THAT WILL NOT BE COLLECTED BECAUSE OF
20 PARAGRAPH (d) OF SUBSECTION (4) AND SUBSECTIONS (6.5) AND (31) OF
21 THIS SECTION IN THE SIX-MONTH PERIOD COMMENCING THE FOLLOWING
22 JULY 1.
23 SECTION 3. 39-26-123 (1) and (2) (a) (I) (A), Colorado Revised
24 Statutes, are amended to read:
25 39-26-123. Receipts - disposition - repeal. (1) Eighty-five
26 percent of all receipts collected under the provisions of this article shall
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1 be credited to the old age pension fund. Before July 1, 1997, and for the
2 fiscal year commencing July 1, 2008, and each year thereafter, EXCEPT
3 FOR ANY AMOUNT THAT MAY BE ALLOCATED TO THE HIGHWAY USERS TAX
4 FUND PURSUANT TO SECTION 24-75-216 (1) (c), C.R.S., the remaining
5 fifteen percent shall be credited to the general fund, and the general
6 assembly shall make appropriations therefrom for the expenses of the
7 administration of this article.
8 (2) (a) (I) (A) Eighty-five percent of all receipts collected under
9 the provisions of this article shall be credited to the old age pension fund.
10 For the fiscal year commencing July 1, 1997, and for ten succeeding
11 fiscal years thereafter, the remaining fifteen percent shall be allocated
12 between and credited to the general fund and the highway users tax fund,
13 as a portion of the sales and use taxes attributable to sales or use of
14 vehicles and related items, as follows: Ten percent of net revenue from
15 sales and use tax to the highway users tax fund and five percent thereof
16 to the general fund; EXCEPT THAT, COMMENCING WITH STATE FISCAL YEAR
17 1999-2000, THE AMOUNT OF THE NET REVENUE ALLOCATED TO THE
18 HIGHWAY USERS TAX FUND SHALL BE INCREASED AND THE AMOUNT
19 ALLOCATED TO THE GENERAL FUND SHALL BE DECREASED IN ACCORDANCE
20 WITH SECTION 24-75-216 (1), C.R.S., IN ORDER TO OFFSET LOWER MOTOR
21 VEHICLE REGISTRATION FEES PURSUANT TO SECTION 42-3-134 (4) (d),
22 (6.5), AND (31), C.R.S.
23 SECTION 4. Part 2 of article 75 of title 24, Colorado Revised
24 Statutes, is amended BY THE ADDITION OF A NEW SECTION to
25 read:
26 24-75-216. Transfers to highway users tax fund - certification
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1 of estimated excess revenue. (1) (a) THIS SECTION SHALL APPLY TO
2 STATE FISCAL YEARS 1999-2000 THROUGH 2004-05, AND FOR ANY STATE
3 FISCAL YEAR THEREAFTER FOR WHICH THE STATE TREASURER CERTIFIES TO
4 THE EXECUTIVE DIRECTOR OF THE DEPARTMENT OF REVENUE THAT THERE
5 WILL BE SUFFICIENT EXCESS STATE REVENUES PURSUANT TO SUBSECTION
6 (2) OF THIS SECTION.
7 (b) IN THE YEARS 2000 THROUGH 2007, FOR EACH SIX-MONTH
8 PERIOD COMMENCING JANUARY 1 AND JULY 1, THE STATE TREASURER
9 SHALL ADJUST THE ALLOCATION OF MONEYS BETWEEN THE HIGHWAY
10 USERS TAX FUND AND THE GENERAL FUND REQUIRED BY SECTION
11 39-26-123 (2) (a) (I) (A), C.R.S., SO THAT THE ALLOCATIONS TO THE
12 HIGHWAY USERS TAX FUND SHALL INCREASE IN AN AMOUNT EQUAL TO THE
13 AMOUNT THAT VEHICLE REGISTRATION FEES ARE ESTIMATED TO BE
14 REDUCED DURING SUCH SIX-MONTH PERIOD DUE TO SECTION 42-3-134 (4)
15 (d), (6.5), AND (31), C.R.S. AS SOON AS POSSIBLE AFTER RECEIVING THE
16 REPORT OF THE ACTUAL AMOUNT OF REGISTRATION FEES NOT COLLECTED
17 DUE TO SECTION 42-3-134 (4) (d), (6.5), AND (31), C.R.S., THE STATE
18 TREASURER SHALL ADJUST THE ALLOCATION FOR THE PREVIOUS
19 SIX-MONTH PERIOD TO REFLECT SUCH ACTUAL AMOUNT. THE
20 ADJUSTMENTS SHALL BE BASED UPON THE WRITTEN REPORTS FROM THE
21 EXECUTIVE DIRECTOR OF THE DEPARTMENT OF REVENUE PURSUANT TO
22 SECTION 42-3-134 (32), C.R.S.
23 (c) STARTING IN THE YEAR 2008, FOR EACH SIX-MONTH PERIOD
24 COMMENCING JANUARY 1 AND JULY 1, THE STATE TREASURER SHALL
25 REDUCE THE AMOUNT CREDITED TO THE GENERAL FUND IN AN AMOUNT
26 EQUAL TO THE AMOUNT THAT VEHICLE REGISTRATION FEES ARE ESTIMATED
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1 TO BE REDUCED DURING SUCH SIX-MONTH PERIOD DUE TO SECTION
2 42-3-134 (4) (d), (6.5), AND (31), C.R.S., AND SHALL TRANSFER SUCH
3 AMOUNT TO THE HIGHWAY USERS TAX FUND. AS SOON POSSIBLE AFTER
4 RECEIVING THE REPORT OF THE ACTUAL AMOUNT OF REGISTRATION FEES
5 NOT COLLECTED DUE TO SECTION 42-3-134 (4) (d), (6.5), AND (31), C.R.S.,
6 THE STATE TREASURER SHALL ADJUST THE ALLOCATION FOR THE PREVIOUS
7 SIX-MONTH PERIOD TO REFLECT SUCH ACTUAL AMOUNT. THE REDUCTION
8 AND TRANSFER SHALL BE BASED UPON THE WRITTEN REPORTS FROM THE
9 EXECUTIVE DIRECTOR OF THE DEPARTMENT OF REVENUE PURSUANT TO
10 SECTION 42-3-134 (32), C.R.S.
11 (2) ON OR BEFORE SEPTEMBER 1, 2004, AND ON OR BEFORE EACH
12 SEPTEMBER 1 THEREAFTER, THE STATE TREASURER, AFTER CONSULTATION
13 WITH THE DEPARTMENT OF REVENUE, SHALL CERTIFY TO THE EXECUTIVE
14 DIRECTOR OF THE DEPARTMENT OF REVENUE WHETHER THE TREASURER
15 ESTIMATES THAT, WITHOUT A REDUCTION IN VEHICLE REGISTRATION FEES
16 PURSUANT TO SECTION 42-3-134 (4) (d), (6.5), AND (31), C.R.S., THERE
17 WILL BE AN EXCESS OF STATE REVENUE IN THAT STATE FISCAL YEAR THAT
18 WILL BE REQUIRED TO BE REFUNDED PURSUANT TO SECTION 20 OF ARTICLE
19 X OF THE STATE CONSTITUTION THAT IS IN AN AMOUNT EQUAL TO OR
20 GREATER THAN THE REVENUE THAT WOULD BE LOST DUE TO SUCH
21 REDUCTION.
22 SECTION 5. Effective date. This act shall take effect at 12:01
23 a.m. on the day following the expiration of the ninety-day period after
24 final adjournment of the general assembly that is allowed for submitting
25 a referendum petition pursuant to article V, section 1 (3) of the state
26 constitution; except that, if a referendum petition is filed against this act
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1 or an item, section, or part of this act within such period, then the act,
2 item, section, or part, if approved by the people, shall take effect on the
3 date of the official declaration of the vote thereon by proclamation of the
4 governor.