Colorado § 44-4-105 Fees and taxes - allocation

Colorado Statutes

§ 44-4-105 — Fees and taxes - allocation

Colorado § 44-4-105

Title 44Revenue -

Art.Fermented Malt Beverages and Wine

This text of Colorado § 44-4-105 (Fees and taxes - allocation) is published on Counsel Stack Legal Research, covering Colorado primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Colo. Rev. Stat. § 44-4-105 (2026).

Text

(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:

(A)Applications for new fermented malt beverage and new fermented malt beverage and wine retailer licenses pursuant to section 44-3-301 and rules thereunder;

(B)Applications for change of location pursuant to section 44-3-301 and rules thereunder;

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

(D)Applications for duplicate licenses;

(E)Notices of change of name or trade name pursuant to section 44-3-301 and rules thereunder; and

(F)Applications for the renewal of a license or permit issued in accordance wi

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(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:

(A) Applications for new fermented malt beverage and new fermented malt
beverage and wine retailer licenses pursuant to section 44-3-301 and rules
thereunder;

(B) Applications for change of location pursuant to section 44-3-301 and
rules thereunder;

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

(D) Applications for duplicate licenses;

(E) Notices of change of name or trade name pursuant to section 44-3-301
and rules thereunder; and

(F) Applications for the renewal of a license or permit issued in accordance
with this article 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.

(b) Except as provided in subsection (1)(c) of this section, the state licensing
authority shall 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.

(c) The subpoena fee established pursuant to subsection (1)(b) of this section
shall not be applicable 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.

(b) An amount equal to the revenues attributable to fifty dollars of each
state license fee provided 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.

(c) The expenditures of the state licensing authority and the liquor
enforcement division shall 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.

Legislative History

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. Initiated 2022: (1)(a)(I)(A) amended, Proposition 125, effective March 1, 2023. See L. 2023, p. 3627.