C.R.S.
Section 24-60-2208
State surcharge
(1)
In addition to the fees authorized by section 25-11-103, C.R.S., the following surcharges shall be imposed on each licensed facility:(a)
The licensee shall be required to pay an annual fee to the county or municipality in which the facility is located, unless waived by the county or municipality. The amount of the fee shall be established by mutual agreement of the county or municipality and the licensee and may include, but not be limited to, the actual direct costs of increased burden on county or municipal services created by the facility, including the improvement and maintenance of roads and bridges, fire protection, law enforcement, monitoring by county or municipal health officials, and emergency preparation and response. The amount of the annual fee shall not exceed two percent of the annual gross revenue received by the facility and shall be reduced by the amount paid by the facility as a payment in lieu of taxes to county government pursuant to section 25-11-103 (7)(c), C.R.S. No licensee shall commence operations at a facility until the agreement for the annual fee is executed by the county or municipality and the licensee or such fee is waived by the county or municipality. In the event that the licensee fails to comply with the terms of the executed agreement, the board of county commissioners or the governing body of the municipality may petition the department to suspend the facility’s license in the manner provided in article 4 of this title until the agreement has been fully complied with.(b)
Each licensee shall pay an additional surcharge of one percent of gross revenue received by the facility. The surcharge shall be paid quarterly, as accrued, to the department, which shall credit all such receipts in the general fund of the state.
Source:
Section 24-60-2208 — State surcharge, https://leg.colorado.gov/sites/default/files/images/olls/crs2023-title-24.pdf
(accessed Oct. 20, 2023).