Budget & Taxes (Fees & Licensing)

A retail delivery is a retail sale of tangible personal property that is subject to state sales tax by a retailer for delivery by a motor vehicle to the purchaser at any location in the state. As authorized by current law, retail delivery fees are imposed on each retail delivery by the:State;Community access enterprise;Clean fleet enterprise;Statewide bridge and tunnel enterprise;Clean transit enterprise; andNonattainment area air pollution mitigation enterprise.Effective 90 days after the final adjournment of the general assembly in 2026, the bill eliminates the retail delivery fees.(Note: This summary applies to this bill as introduced.)

The act redirects a portion of certain vehicle registration fees to increase the amount of revenue that is directed to the Colorado DRIVES vehicle services account (DRIVES account) created in the highway users tax fund (HUTF). Beginning on July 1, 2026, the act redirects fees for special vehicle registrations for personalized license plates from the HUTF to the DRIVES account; except that, consistent with current law, $2 of each fee is remitted to the county general fund. Beginning on July 1, 2027, the act redirects $2 of each late vehicle registration fee from the HUTF to the DRIVES account and, consistent with current law, credits the remainder of the fees to the HUTF.(Note: This summary applies to this bill as enacted.)

The bill establishes the adult mental health services program (program) to facilitate access for adults to mental health services, including substance use disorder services, and to respond to identified mental health needs. The program reimburses providers for up to 6 mental health sessions with an adult and may provide additional reimbursement, subject to available money. The adult mental health program enterprise (enterprise), created in the bill, creates, operates, and funds the program. The enterprise is required to enter into an agreement with a vendor to create or use an existing website or web-based application as a portal that is available to adults and providers to facilitate the program. The department of human services is required to annually report to the general assembly about the program.The bill establishes the internet-enabled mental health access grant program (grant program) to award grants to entities that use the internet to facilitate mental health services. The enterprise administers the grant program. The enterprise shall annually report to the health and human services committees of the house of representatives and the senate about the grant program.The bill creates the mental health services enterprise as a government-owned business within the behavioral health administration for the business purpose of imposing and collecting a surcharge on internet service account holders in Colorado and to use the surcharge revenue to create, operate, and fund the adult mental health services program and internet-enabled mental health access grant program. Each internet service provider shall collect from its account holders located in Colorado the mental health services access surcharge and remit the surcharge to the enterprise.(Note: This summary applies to this bill as introduced.)