Fees and taxes - allocation.

Checkout our iOS App for a better way to browser and research.

(1) (a) (I) The state licensing authority shall establish fees for processing the following types of applications, notices, or reports required to be submitted to the state licensing authority:

  1. Applications for new fermented malt beverage licenses pursuant to section 44-3-301 and rules thereunder;

  2. Applications for change of location pursuant to section 44-3-301 and rules thereunder;

  3. Applications for changing, altering, or modifying licensed premises pursuant to section 44-3-301 and rules thereunder;

  4. Applications for duplicate licenses;

  5. Notices of change of name or trade name pursuant to section 44-3-301 and rulesthereunder; and

  6. Applications for the renewal of a license or permit issued in accordance with thisarticle 4.

(II) When added to the other fees and taxes transferred to the liquor enforcement division and state licensing authority cash fund under subsection (2) of this section and section 44-3-502 (1), the state licensing authority shall set the amounts of the fees imposed under this subsection (1)(a) to reflect the direct and indirect costs of the liquor enforcement division and the state licensing authority in the administration and enforcement of this article 4 and articles 3 and 5 of this title 44. At least annually, the amounts of the fees shall be reviewed and, if necessary, adjusted to reflect these direct and indirect costs.

  1. Except as provided in subsection (1)(c) of this section, the state licensing authorityshall establish a basic fee that shall be paid at the time of service of any subpoena upon the state licensing authority or upon any employee of the division, plus a fee for meals and a fee for mileage at the rate prescribed for state officers and employees in section 24-9-104 for each mile actually and necessarily traveled in going to and returning from the place named in the subpoena. If the person named in the subpoena is required to attend the place named in the subpoena for more than one day, there shall be paid, in advance, a sum to be established by the state licensing authority for each day of attendance to cover the expenses of the person named in the subpoena.

  2. The subpoena fee established pursuant to subsection (1)(b) of this section shall not beapplicable to any state or local governmental agency.

(2) (a) All state license fees provided for by this article 4 and all fees provided for by subsections (1)(a) and (1)(b) of this section for processing applications, reports, and notices shall be paid to the department, which shall transmit the fees and taxes to the state treasurer. The state treasurer shall credit eighty-five percent of the fees and taxes to the old age pension fund and the balance to the general fund.

  1. An amount equal to the revenues attributable to fifty dollars of each state license feeprovided for by this article 4 and the processing fees provided for by subsections (1)(a) and (1)(b) of this section shall be transferred out of the general fund to the liquor enforcement division and state licensing authority cash fund. The transfer shall be made by the state treasurer as soon as possible after the twentieth day of the month following the payment of the fees.

  2. The expenditures of the state licensing authority and the liquor enforcement divisionshall be paid out of appropriations from the liquor enforcement division and state licensing authority cash fund as provided in section 44-6-101.

(3) Eighty-five percent of the local license fees set forth in section 44-4-107 (2) shall be paid to the department, which shall transmit the fees to the state treasurer to be credited to the old age pension fund.

Source: L. 2018: Entire article added with relocations, (HB 18-1025), ch. 152, p. 1070, § 2, effective October 1; (2)(c) amended, (HB 18-1026), ch. 24, p. 281, § 4, effective October 1. L. 2019: (1)(a) amended, (SB 19-011), ch. 1, p. 16, § 26, effective January 31. L. 2020: (1)(a) amended, (SB 20-086), ch. 67, p. 270, § 3, effective September 14.

Editor's note: (1) This section is similar to former § 12-46-105 as it existed prior to 2018.

  1. Subsection (2)(c) of this section was numbered as § 12-46-105 (2)(c) in HB 18-1026. That provision was harmonized with and relocated to this section as this section appears in HB 18-1025.

  2. Section 4 of chapter 67 (SB 20-086), Session Laws of Colorado 2020, provides thatthe act changing this section applies to notices provided and license and permit renewal applications submitted on or after September 14, 2020.


Download our app to see the most-to-date content.