C.R.S.
Section 40-10.1-607.5
Fees
- enterprise per ride fees
- collection
- distribution of fee proceeds
- enterprise per ride fees fund
- rules
- definitions
(1)
As used in this section, unless the context otherwise requires:(a)
“Air pollution mitigation per ride fee” means the air pollution mitigation per ride fee imposed by the nonattainment area air pollution mitigation enterprise as required by section 43-4-1303 (7).(b)
“Car share ride” means a prearranged ride for which the rider agrees, at the time the rider requests the ride through a digital network, to be transported with another rider who has separately requested a prearranged ride.(c)
“Clean fleet per ride fee” means the clean fleet per ride fee imposed by the clean fleet enterprise created in section 25-7.5-103 (1)(a) as required by section 25-7.5-103 (7).(d)
“Enterprise per ride fees” means the clean fleet per ride fee and the air pollution mitigation per ride fee.(2)
For prearranged rides requested and accepted during state fiscal year 2022-23 or any subsequent state fiscal year, each transportation network company shall pay to the department of revenue, at the time and in the manner prescribed by the department, the enterprise per ride fees, which, for the purpose of minimizing compliance costs for transportation network companies and administrative costs for the state, the department shall collect on behalf of the enterprises.(3)
The department of revenue shall transmit all net enterprise per ride fee revenue to the state treasurer, who shall credit the net revenue as follows:(a)
All net clean fleet per ride fee revenue shall be credited to the clean fleet enterprise fund created in section 25-7.5-103 (5); and(b)
All net air pollution mitigation per ride fee revenue shall be credited to the nonattainment area air pollution mitigation enterprise fund created in section 43-4-1303 (5).(4)
When collecting the enterprise per ride fees, the department of revenue shall retain an amount that does not exceed the total cost of collecting, administering, and enforcing the enterprise per ride fees and shall transmit the amount retained to the state treasurer, who shall credit it to the enterprise per ride fees fund, which is hereby created in the state treasury. All money in the enterprise per ride fees fund is continuously appropriated to the department of revenue to defray the costs incurred by the department in collecting, enforcing, and administering the enterprise per ride fees.(5)
The collection, administration, and enforcement of the enterprise per ride fees collected as required by subsection (2) of this section shall be performed by the executive director of the department of revenue in the same manner as the collection, administration, and enforcement of state taxes pursuant to article 21 of title 39. The department of revenue may promulgate rules to implement this section.
Source:
Section 40-10.1-607.5 — Fees - enterprise per ride fees - collection - distribution of fee proceeds - enterprise per ride fees fund - rules - definitions, https://leg.colorado.gov/sites/default/files/images/olls/crs2023-title-40.pdf
(accessed Oct. 20, 2023).