ColoradoColorado pools fee money to cover revenue department collection costs
Colorado law directs fee money into a shared fund for the Department of Revenue's collection costs and requires annual cost reports to lawmakers.
What it does
The Department of Revenue uses one state fund to pay costs of collecting, administering, and enforcing several charges and fees, including wireless 911, production, per ride, and retail delivery fees.
Beginning July 1, 2027, retained amounts for several fees go to the cost recovery fund. Remaining unspent balances in specified fee funds also transfer there.
The Department of Revenue reports the cost of collecting, administering, and enforcing each covered fee to the Joint Budget Committee, with available details on major tasks for the costliest fees.
Argument forPooling collection money and reporting its costs could help lawmakers see what it takes to collect and enforce these fees.
Argument againstPutting the money in a continuously funded account could leave lawmakers with less flexibility to use those funds for other state needs.
More detail
The Department of Revenue uses the cost recovery cash fund to pay its costs of collecting, administering, and enforcing the listed charges and fees. The fund covers the Department of Revenue's work on the listed charges and fees. The fund receives money retained for costs tied to the prepaid wireless 911 charge, certain production fees, enterprise per ride fees, and retail delivery fees.
The state treasurer credits retained amounts and remaining balances from specified fee funds to the cost recovery cash fund. The transfers cover money retained for the prepaid wireless 911 charge, production fees, enterprise per ride fees, and retail delivery fees. Before July 1, 2027, specified retained amounts go to existing funds; beginning that date, they go to the cost recovery cash fund. The treasurer transfers unspent and uncommitted balances remaining in the specified existing funds on June 30, 2027. The new destination and balance transfers apply beginning July 1, 2027; balances remaining on June 30, 2027, transfer.
The Department of Revenue reports collection, administration, and enforcement costs to the Joint Budget Committee. The report covers each charge and fee whose costs are paid from the cost recovery cash fund. The report includes details on specific tasks that contribute a significant share of workload for the fees with the largest costs only when applicable and readily available. The first report is due by November 1, 2027, and another is due by November 1 each year after that.
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Where it stands
- Introduced
- Passed House
- Passed Senate
- To Governor
- Became Law
Looking ahead
No hearings or votes scheduled.
History
- 2026
- May 29Governor Jared Polis SignedBecame Law
- May 28Signed by the Speaker of the HouseMajor
- May 28Signed by the President of the SenateMajor
- May 28Sent to the GovernorTo Governor
- May 11Senate Third Reading Passed - No AmendmentsPassed Senate
- Vote recorded BILL. Result: pass.Lower
- Vote recorded BILL. Result: pass.Upper
- May 8Senate Committee on Appropriations Refer Unamended - Consent Calendar to Senate Committee of the WholeMinor
- Vote recorded Refer House Bill 26-1059 to the Committee of the Whole and with a recommendation that it be placed on the consent calendar. Result: pass.Upper
- May 8Senate Second Reading Special Order - Passed - No Amendments
- May 7Senate Committee on Finance Refer Unamended to AppropriationsMinor
- Vote recorded Refer House Bill 26-1059 to the Committee on Appropriations. Result: pass.Upper
- May 5Introduced In Senate - Assigned to FinanceMinor
- May 4House Third Reading Passed - No AmendmentsPassed House
- Vote recorded BILL. Result: pass.Lower
- May 1House Committee on Appropriations Refer Amended to House Committee of the WholeMinor
- Vote recorded Refer House Bill 26-1059, as amended, to the Committee of the Whole. Result: pass.Lower
- Vote recorded Adopt amendment L.001. Result: pass.Lower
- May 1House Second Reading Special Order - Passed with Amendments - Committee
- Jan 29House Committee on Finance Refer Unamended to AppropriationsMinor
- Vote recorded Refer House Bill 26-1059 to the Committee on Appropriations. Result: pass.Lower
- Jan 14Introduced In House - Assigned to FinanceIntroduced
Taxes & BudgetGovernment & Ethics