(1)After paying the costs of the Colorado
state patrol and any other costs of the department, exclusive of highway
construction, highway improvements, or highway maintenance, that are
appropriated by the general assembly, the money, including money transferred
from the general fund to the highway users tax fund pursuant to section 24-75-219
(5)(a)(II) and (5)(b)(II), that section 43-4-205 requires to be paid from the highway
users tax fund to cities and incorporated towns shall be paid to the cities and
incorporated towns within the limits of the respective counties, subject to annual
appropriation by the general assembly, and shall be allocated and expended as
provided in this section. Each city treasurer shall account for the money received as
provided in this part 2. Money so
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(1) After paying the costs of the Colorado
state patrol and any other costs of the department, exclusive of highway
construction, highway improvements, or highway maintenance, that are
appropriated by the general assembly, the money, including money transferred
from the general fund to the highway users tax fund pursuant to section 24-75-219
(5)(a)(II) and (5)(b)(II), that section 43-4-205 requires to be paid from the highway
users tax fund to cities and incorporated towns shall be paid to the cities and
incorporated towns within the limits of the respective counties, subject to annual
appropriation by the general assembly, and shall be allocated and expended as
provided in this section. Each city treasurer shall account for the money received as
provided in this part 2. Money so allocated shall be expended by the cities and
incorporated towns for the construction, engineering, reconstruction, maintenance,
repair, equipment, improvement, and administration of the system of streets of such
city or incorporated town or of any public highways located within such city or
incorporated town, including any state highways, together with the acquisition of
rights-of-way and access rights for the same, and for the planning, designing,
engineering, acquisition, installation, construction, repair, reconstruction,
maintenance, operation, or administration of transit-related projects, including, but
not limited to, designated bicycle or pedestrian lanes of highway and infrastructure
needed to integrate different transportation modes within a multimodal
transportation system, and for no other purpose; except that money paid to the
cities and incorporated towns pursuant to section 43-4-205 (6.3) shall be expended
by the cities and incorporated towns only for road safety projects, as defined in
section 43-4-803 (21). The amount expended for administrative purposes shall not
exceed five percent of each city's share of the funds available.
(2) For the purpose of allocating money in the highway users tax fund to the
various cities and incorporated towns throughout the state, the following method is
adopted:
(a) Except as otherwise provided in subsection (6) of this section, eighty
percent shall be allocated to the cities and incorporated towns in proportion to the
adjusted urban motor vehicle registration in each city and incorporated town. The
term urban motor vehicle registration includes all passenger, truck, truck-tractor,
and motorcycle registrations. The number of registrations used in computing the
percentage shall be those certified to the state treasurer by the department of
revenue as constituting the urban motor vehicle registration for the last preceding
year. The adjusted registration shall be computed by applying a factor to the actual
number of such registrations to reflect the increased standards and costs of
construction resulting from the concentration of vehicles in cities and incorporated
places. For this purpose the following table of actual registration numbers and
factors shall be employed:
Actual registration Factor
1 -- 500 1.0
501 -- 1,250 1.1
1,251 -- 2,500 1.2
2,501 -- 5,000 1.3
5,001 -- 12,500 1.4
12,501 -- 25,000 1.5
25,001 -- 50,000 1.6
50,001 -- 85,000 1.7
85,001 -- 130,000 1.8
130,001 -- 185,000 1.9
185,001 and over 2.0
(b) Twenty percent shall be allocated to the cities and incorporated towns in
proportion to the mileage of open, used, and maintained streets in each city and
incorporated town, excepting the mileage of state highways.
(3) The department of transportation, prior to July 1 of each year, shall certify
to the state treasurer the mileage figures as of December 31 of the preceding year
of the several cities and incorporated towns within the state, and the state
treasurer shall use such mileage figures for the current fiscal year as the basis for
the allocation mentioned.
(4) Repealed.
(5) For the purpose of this section, the city and county of Denver and the city
and county of Broomfield shall be considered as cities.
(6) (a) In addition to the provisions of subsection (2)(a) of this section, on or
after July 1, 1979, eighty percent of all additional money becoming available to
cities and incorporated towns from the highway users tax fund pursuant to sections
24-75-215 and 43-4-205 (6)(b)(III) and, on and after July 1, 2018, eighty percent of
the general fund money transferred from the general fund to the highway users tax
fund pursuant to section 24-75-219 (5)(a)(II) and (5)(b)(II) that is required by section
43-4-205 (6.4)(b) and subsection (1) of this section to be allocated to the cities and
incorporated towns is allocated to the cities and incorporated towns in proportion
to the adjusted urban motor vehicle registration in each city and incorporated town.
The term urban motor vehicle registration, as used in this section, includes all
passenger, truck, truck-tractor, and motorcycle registrations. The number of
registrations used in computing the percentage shall be those certified to the state
treasurer by the department of revenue as constituting the urban motor vehicle
registration for the last preceding year. The adjusted registration shall be
computed by applying a factor to the actual number of such registrations to reflect
the increased standards and costs of construction resulting from the concentration
of vehicles in cities and incorporated places. For this purpose the following table of
actual registration numbers and factors shall be employed:
Actual registration Factor
1 -- 500 1.0
501 -- 1,250 1.1
1,251 -- 2,500 1.2
2,501 -- 5,000 1.3
5,001 -- 12,500 1.4
12,501 -- 25,000 1.5
25,001 -- 50,000 1.6
50,001 -- 85,000 1.7
85,001 -- 125,000 1.8
125,001 -- 165,000 1.9
165,001 -- 205,000 2.0
205,001 -- 245,000 2.1
245,001 -- 285,000 2.2
285,001 -- 325,000 2.3
325,001 -- 365,000 2.4
365,001 -- 405,000 2.5
405,001 -- 445,000 2.6
445,001 -- 485,000 2.7
485,001 -- 525,000 2.8
525,001 -- 565,000 2.9
565,001 -- 605,000 3.0
(b) The share allocated to the city and county of Denver shall be the amount
determined by applying the applicable factors set forth in paragraph (a) of this
subsection (6) and paragraph (b) of subsection (2) of this section.
(c) Repealed.
Source: L. 53: p. 505, � 8. CRS 53: � 120-12-8. L. 59: p. 648, � 2. C.R.S. 1963: � 120-12-8. L. 65: p. 930, � 7. L. 71: p. 1137, � 2. L. 77: (1) amended, p. 1937, � 1,
effective May 26. L. 79: (1) amended, p. 1471, � 5, effective July 6; (1) amended and
(6) added, p. 1606, �� 1, 2, effective July 6. L. 81: (6)(c) R&RE, p. 1897, � 6, effective
June 19. L. 85: (6)(c) repealed, p. 1271, � 12, effective May 30. L. 87: (1) and (6)(a)
amended, p. 1556, � 8, effective July 1. L. 89, 1st Ex. Sess.: (1) amended, p. 67, � 25,
effective August 1. L. 91: (3) amended, p. 1128, � 202, effective July 1. L. 93: (1)
amended, p. 1518, � 23, effective June 6; (1) amended, p. 1799, � 110, effective June 6. L. 2000: (2)(a), (4), and (6)(a) amended, p. 1653, � 50, effective June 1. L. 2001: (5)
amended, p. 273, � 30, effective November 15. L. 2003: (1) amended, p. 1703, � 14,
effective May 14. L. 2009: (1) amended, (SB 09-108), ch. 5, p. 56, � 21, effective
March 2. L. 2013: (1) amended, (SB 13-048), ch. 138, p. 451, � 4, effective July 1. L.
2017: (4) repealed, (HB 17-1107), ch. 101, p. 375, � 31, effective August 9. L. 2018: (1),
IP(2), (2)(a), and (6)(a) amended, (SB 18-001), ch. 353, p. 2101, � 8, effective May 31.