C.R.S. Section 43-4-804
Highway safety projects

  • surcharges and fees
  • crediting of money to highway users tax fund
  • definition

(1)

The following surcharges, fees, and fines shall be collected and credited to the highway users tax fund created in section 43-4-201 (1)(a) and allocated to the state highway fund, counties, and municipalities as specified in section 43-4-205 (6.3):

(a)

Intentionally left blank —Ed.

(I)

A road safety surcharge, which, except as otherwise provided in subsections (1)(a)(III) and (1)(a)(VI) of this section, is imposed for any registration period that commences on or after July 1, 2009, upon the registration of any vehicle for which a registration fee must be paid pursuant to part 3 of article 3 of title 42 and is also imposed upon any item of special mobile machinery that is covered by a registration exempt certificate issued by the department of revenue in accordance with section 42-3-107 (16)(g). Except as otherwise provided in subsections (1)(a)(IV), (1)(a)(V), and (1)(a)(VIII) of this section, the amount of the surcharge is:

(A)

Sixteen dollars for a motorcycle, as defined in section 42-1-102 (55); a trailer coach, as defined in section 42-1-102 (106); an autocycle, as defined in section 42-1-102 (7.5); or any vehicle that weighs two thousand pounds or less;

(B)

Twenty-three dollars for any vehicle that weighs more than two thousand pounds but not more than five thousand pounds;

(C)

Twenty-eight dollars for any vehicle that weighs more than five thousand pounds but not more than ten thousand pounds;

(D)

Thirty-seven dollars for any vehicle that is a passenger bus or that weighs more than ten thousand pounds but not more than sixteen thousand pounds; and

(E)

Thirty-nine dollars for any vehicle that weighs more than sixteen thousand pounds.

(II)

The road safety surcharge shall be imposed when a vehicle is registered as required by article 3 of title 42 or, for an item of special mobile machinery that is covered by a registration exempt certificate issued by the department of revenue in accordance with section 42-3-107 (16)(g), at the time set forth in section 42-3-107 (16)(g)(III). Each authorized agent shall remit to the department of revenue no less frequently than once a month, but otherwise at the time and in the manner required by the executive director of the department of revenue, all road safety surcharges collected by the authorized agent. The executive director of the department of revenue shall forward all road safety surcharges remitted by authorized agents plus any road safety surcharges collected directly by the department of revenue to the state treasurer, who shall credit the surcharges to the highway users tax fund.

(III)

The road safety surcharge shall not be imposed on any rental vehicle on which a daily vehicle rental fee is imposed pursuant to paragraph (b) of this subsection (1).

(IV)

The amount of the road safety surcharge imposed on any vehicle that is an item of Class A personal property, as defined in section 42-3-106 (2)(a), C.R.S., shall be the product of the amount of the surcharge imposed based on the weight of the vehicle pursuant to subparagraph (I) of this paragraph (a) and the percentage of the item’s total apportioned registration apportioned to Colorado.

(V)

The amount of the road safety surcharge imposed pursuant to this paragraph (a) shall be one-half of the amount specified in subparagraph (I) of this paragraph (a) for any vehicle that is a truck or truck tractor that is owned by a farmer or rancher and is used commercially only:

(A)

To transport to market or place of storage raw agricultural products actually produced or livestock actually raised by the farmer or rancher in farming or ranching operations; or

(B)

To transport commodities or livestock purchased by the farmer or rancher for personal use in the farmer’s or rancher’s farming or ranching operations.

(VI)

The road safety surcharge shall not be imposed on any vehicle for which the department of revenue has issued a horseless carriage special license plate pursuant to section 42-12-301, C.R.S.

(VII)

Each vehicle registration fee invoice shall list the road safety surcharge separately from all other vehicle registration fees or surcharges imposed.

(VIII)

For any registration period that begins on or after January 1, 2022, but before January 1, 2024, the amount of each road safety surcharge imposed pursuant to subsection (1)(a)(I) of this section is reduced by eleven dollars and ten cents.
(b)(I)(A) Except as otherwise provided in subsections (1)(b)(III) and (1)(b)(IV) of this section, a daily vehicle rental fee is imposed on all short-term vehicle rentals at the rate of two dollars per day; except that a subsequent renewal of a short-term vehicle rental is exempt from the fee to the extent that the renewal extends the total rental period beyond thirty days. The rental invoice shall list the daily vehicle rental fee separately as a Colorado road safety program fee. On and after July 1, 2022, a car sharing program, as defined in section 6-1-1202 (4), shall collect the daily vehicle rental fee for any short-term vehicle rental of twenty-four hours or longer that is enabled by the car sharing program.

(B)

As used in this subsection (1)(b), “short-term vehicle rental” means the rental of any motor vehicle, as defined in section 42-1-102 (58), with a gross vehicle weight rating of twenty-six thousand pounds or less that is rented within Colorado for a period of not more than thirty days.

(II)

A person who collects the daily vehicle rental fee imposed by subparagraph (I) of this paragraph (b) and who pays specific ownership tax on the vehicles rented in the manner specified in either section 42-3-107 (11) or (12), C.R.S., or both, shall, no later than the twentieth day of each month, submit to the department of revenue a report, using forms furnished by the department of revenue, of daily vehicle rental fees collected for the preceding month and shall include with the report the remittance of all such fees. A person who collects the daily vehicle rental fee imposed by subparagraph (I) of this paragraph (b) but does not pay specific ownership tax on the vehicles in the manner specified in either section 42-3-107 (11) or (12), C.R.S., or both, shall submit the report and the remittance of fees collected in the same manner or in such other manner as the executive director of the department of revenue may prescribe by rules promulgated in accordance with article 4 of title 24, C.R.S. The executive director of the department of revenue shall forward all daily vehicle rental fees collected to the state treasurer, who shall credit the daily vehicle rental fees to the highway users tax fund.

(III)

Because vehicle sharing is an alternative to personal vehicle ownership that reduces the number of vehicle miles traveled on the highways of the state by encouraging the use of transit and reducing the number of trips made in privately owned vehicles and thereby benefits the state by reducing traffic congestion, greenhouse gas emissions, and the amount of wear and tear on the highways, the daily vehicle rental fee imposed pursuant to this paragraph (b) shall not be imposed on any vehicle rented pursuant to a vehicle sharing arrangement if:

(A)

Under the terms of the arrangement, an organization provides passenger vehicles for the use of members of the organization who have paid a membership fee to the organization and charges an additional fee for each use of a passenger vehicle;

(B)

A member of the organization is not required to enter into a separate written agreement with the organization each time the member reserves and uses a passenger vehicle;

(C)

The average paid usage period for all passenger vehicles provided by the organization during the prior calendar year was six hours or less;

(D)

At least three-quarters of all passenger vehicle rentals made by the organization during the prior calendar year in each municipality or county in which the organization does business were made to members of the organization who maintain a residence within the city or county;

(E)

Fuel and full insurance coverage are included in the member usage rates; and

(F)

Passenger vehicles provided by the organization are stationed in self-serve locations throughout the county or municipality in which the organization does business.

(IV)

Intentionally left blank —Ed.

(A)

For short-term vehicle rentals beginning during state fiscal year 2022-23 and for short-term vehicle rental periods beginning during any subsequent state fiscal year, the department of revenue shall annually adjust the amount of the daily vehicle rental fee for inflation. The department of revenue shall calculate the inflation adjusted amount of the short-term vehicle rental fee for each state fiscal year and shall publish the amount no later than the May 1 of the calendar year in which the state fiscal year begins.

(B)

As used in this subsection (1)(b)(IV), “inflation” means the average annual percentage change in the United States department of labor, bureau of labor statistics, consumer price index for Denver-Aurora-Lakewood for all items and all urban consumers, or its applicable predecessor or successor index, for the five years ending on the last December 31 before a state fiscal year for which an inflation adjustment to the short-term vehicle rental fee is to be made begins.

(c)

Intentionally left blank —Ed.

(I)

A supplemental oversize and overweight vehicle surcharge in an amount equal to the amount of the fee charged pursuant to section 42-4-510 (11)(a), C.R.S., by the department or the Colorado state patrol for the issuance of the single trip permit; except that the surcharge shall not be imposed on a vehicle if the single trip permit fee was imposed pursuant to section 42-4-510 (11)(a)(VI)(B), C.R.S.

(II)

The agency issuing an oversize or overweight vehicle single trip permit shall collect the supplemental oversize and overweight vehicle surcharge at the same time as it collects the single trip permit fee. The agency shall forward all supplemental oversize and overweight vehicle surcharges to the department, and the executive director of the department shall forward the supplemental surcharges to the state treasurer, who shall credit the surcharges to the highway users tax fund.

(d)

Intentionally left blank —Ed.

(I)

A supplemental unregistered vehicle fine imposed in addition to the fine imposed pursuant to section 42-6-139 (3), C.R.S., upon conviction of a misdemeanor for knowingly failing to register a vehicle within ninety days of becoming a resident of this state as required by section 42-3-103 (4)(a), C.R.S.

(II)

The supplemental unregistered vehicle fine shall be collected at the same time as the fine imposed pursuant to section 42-6-139 (3), C.R.S. The amount of the supplemental unregistered vehicle fine shall be twenty-five dollars for each month or portion of a month that the vehicle remained unregistered following the ninety-day period during which initial registration was required; except that the amount of the supplemental unregistered vehicle fine shall not exceed one hundred dollars. All supplemental unregistered vehicle fines shall be forwarded to the state treasurer, who shall credit the fines to the highway users tax fund.

(e)

Late registration fees required to be credited to the highway users tax fund pursuant to section 42-3-112 (2), C.R.S.

Source: Section 43-4-804 — Highway safety projects - surcharges and fees - crediting of money to highway users tax fund - definition, https://leg.­colorado.­gov/sites/default/files/images/olls/crs2023-title-43.­pdf (accessed Oct. 20, 2023).

43‑4‑201
Highway users tax fund - created 43‑4‑202
Definitions 43‑4‑203
Sources of revenue 43‑4‑204
Appropriation 43‑4‑205
Allocation of fund 43‑4‑206
State allocation 43‑4‑207
County allocation 43‑4‑208
Municipal allocation 43‑4‑209
Withholding municipal allocations 43‑4‑210
Estimated county allocations 43‑4‑211
Estimated municipal allocations 43‑4‑212
Payment of balances 43‑4‑213
Forfeiture of funds 43‑4‑214
Future municipalities eligible 43‑4‑216
Liability unaffected 43‑4‑217
Additional funding - road usage fees - rules - legislative declaration - definitions 43‑4‑218
Additional funding - retail delivery fee - fund created - simultaneous collection of enterprise fees - rules - legislative declaration - definitions 43‑4‑301
Legislative declaration 43‑4‑302
Powers of commission - contracts approval 43‑4‑401
Fund created 43‑4‑402
Source of revenues - allocation of money - special account created 43‑4‑403
Alcohol and drug impaired driving prevention enforcement program - minimum requirements 43‑4‑404
Formula for allocation of money - rules 43‑4‑501
Short title 43‑4‑502
Legislative declaration 43‑4‑503
Definitions 43‑4‑504
Creation of authorities 43‑4‑505
Board of directors 43‑4‑506
Powers of the authority - inclusion or exclusion of property - determination of public highway alignment 43‑4‑506.5
Traffic laws - toll collection 43‑4‑507
Local improvement districts 43‑4‑508
Value capture areas 43‑4‑509
Bonds 43‑4‑510
Cooperative powers 43‑4‑511
Powers of governmental units 43‑4‑512
Referendum 43‑4‑513
Notice - opportunity for comment 43‑4‑514
Notice - coordination of information - report 43‑4‑515
Successor to prior entity - assumption of obligations and liabilities - action for mandamus or injunctive relief 43‑4‑516
Agreement of the state not to limit or alter rights of obligees 43‑4‑517
Investments 43‑4‑518
Bonds eligible for investment 43‑4‑519
Exemption from taxation - securities laws 43‑4‑520
No action maintainable 43‑4‑521
Termination of revenue-raising powers 43‑4‑522
Judicial examination of powers, acts, proceedings, or contracts of an authority 43‑4‑601
Short title 43‑4‑602
Definitions 43‑4‑603
Creation of authorities - exercise of powers of an authority by transportation planning organization 43‑4‑604
Board of directors 43‑4‑605
Powers of the authority - inclusion or exclusion of property - determination of regional transportation system alignment - fund created - repeal 43‑4‑605.5
Preservation of state highway funding - legislative declaration 43‑4‑606
Establishment of regional transportation activity enterprises 43‑4‑607
Traffic laws - toll collection 43‑4‑607.5
Streetscape enhancements - local and private authority 43‑4‑608
Local improvement districts 43‑4‑609
Bonds 43‑4‑610
Cooperative powers 43‑4‑611
Powers of governmental units 43‑4‑612
Referendum 43‑4‑613
Notice - opportunity for comment 43‑4‑614
Notice - coordination of information 43‑4‑615
Agreement of the state not to limit or alter rights of obligees 43‑4‑616
Investments 43‑4‑617
Bonds eligible for investment 43‑4‑618
Exemption from taxation - securities laws 43‑4‑619
No action maintainable 43‑4‑620
Judicial examination of powers, acts, proceedings, or contracts of an authority 43‑4‑621
Calculation of fiscal year spending limit - first full fiscal year’s spending as base 43‑4‑622
Exercise of authority powers by transportation planning organization 43‑4‑701
Legislative declaration 43‑4‑702
Definitions 43‑4‑703
Submission of ballot question regarding issuance of transportation revenue anticipation notes 43‑4‑704
Powers of executive director 43‑4‑705
Revenue anticipation notes - ballot issue - repeal 43‑4‑706
Financial obligations subject to annual budget allocation 43‑4‑707
Note proceeds 43‑4‑708
Investments 43‑4‑709
Powers of political subdivisions 43‑4‑710
Notes legal investments 43‑4‑711
Exemption from taxation 43‑4‑712
No action maintainable 43‑4‑713
Annual reports 43‑4‑715
Construction of part 43‑4‑801
Short title 43‑4‑802
Legislative declaration 43‑4‑803
Definitions 43‑4‑804
Highway safety projects - surcharges and fees - crediting of money to highway users tax fund - definition 43‑4‑805
Statewide bridge enterprise - creation - board - funds - powers and duties - legislative declaration - definitions 43‑4‑806
High-performance transportation enterprise - creation - board - funds - powers and duties - limitations - reporting requirements - violations on the peak period shoulder lanes - legislative declaration - definitions 43‑4‑807
Bonds - investments - bonds eligible for investment and exempt from taxation 43‑4‑808
Toll highways - special provisions - limitations 43‑4‑809
Enterprises - applicability of other laws 43‑4‑810
Fees and surcharges - limitations on use 43‑4‑811
Transit and rail division - funding for local transit grants 43‑4‑812
Use of user fees for transit - legislative declaration 43‑4‑814
Military deployment - motor vehicle fees exempted - penalty 43‑4‑901
High-visibility alcohol and drug impaired driving enforcement 43‑4‑902
Local high-visibility alcohol and drug impaired driving enforcement - qualified program - report - rules 43‑4‑903
High-visibility alcohol and drug impaired driving enforcement funding 43‑4‑1101
Legislative declaration 43‑4‑1102
Definitions 43‑4‑1103
Multimodal transportation options fund - creation - revenue sources for fund - use of fund 43‑4‑1201
Legislative declaration 43‑4‑1202
Definitions 43‑4‑1203
Clean transit enterprise - creation - board - powers and duties - rules - fees - fund 43‑4‑1301
Legislative declaration 43‑4‑1302
Definitions 43‑4‑1303
Nonattainment area air pollution mitigation enterprise - creation - board - powers and duties - rules - fees - fund 43‑4‑1401
Definitions 43‑4‑1402
Colorado wildlife safe passages fund - creation - use of fund - report 43‑4‑1501
Legislative declaration 43‑4‑1502
Definitions 43‑4‑1503
Fuels impact enterprise - creation - powers and duties 43‑4‑1504
Fuels impact enterprise cash fund - definition 43‑4‑1505
Fuels impact reduction fee 43‑4‑1506
Fuels impact reduction grant program 43‑4‑1507
Repeal of part
Green check means up to date. Up to date

Current through Fall 2024

§ 43-4-804’s source at colorado​.gov