Colorado § 25-16-104.5 - Solid waste user fee - imposed - rate - legislative declaration - rules - repeal.

§ 25-16-104.5. Solid waste user fee - imposed - rate - legislative declaration - rules - repeal.

(1) Repealed.

(1.5) The general assembly hereby finds and declares that, for purposes of this section, a user fee is intended to be a charge imposed upon waste producers in addition to any charge specified by contract. Any such user fee imposed by this section shall be itemized and depicted on any bill, receipt, or other mechanism used for solid waste management services rendered to any person disposing of solid waste and shall be in addition to the costs of any other solid waste management services provided.

(1.7) (a) On or after July 1, 2010, the commission shall promulgate rules that establish a solid waste user fee upon each person disposing of solid waste at an attended solid waste disposal site. The operator of the site at the time of disposal shall collect the fee from waste producers or other persons disposing of solid waste. The effective date and amount of the fee shall be set by rule of the commission, and the amount shall be sufficient to offset:

(I) The department's direct and indirect costs associated with implementation of the solid waste management program under section 30-20-101.5, C.R.S.;

(II) The department's direct and indirect costs for the implementation of its responsibilities under the federal act, as described in this part 1, and to provide matching funds and cover future maintenance costs pursuant to section 25-16-103; and

(III) The anticipated payments to the department of law, pursuant to subparagraph (II) of paragraph (b) of this subsection (1.7), for the direct and indirect costs of the department of law for the implementation of its responsibilities under the federal act, as described in this part 1, which costs are distinct from those described in subparagraph (II) of this paragraph (a).

(b) (I) The portion of the fee collected for the costs described in subparagraph (I) of paragraph (a) of this subsection (1.7) shall be transmitted to the department for deposit into the solid waste management fund created in section 30-20-118, C.R.S.

(II) The portions of the fee imposed under this subsection (1.7) that are collected for the costs described in subparagraphs (II) and (III) of paragraph (a) of this subsection (1.7) shall be transmitted to the department for deposit into the hazardous substance response fund created in section 25-16-104.6. The department may expend money from the portion of the fee collected under subparagraph (III) of paragraph (a) of this subsection (1.7) to compensate the department of law for all or a portion of the expenses incurred for services rendered under the federal act and the OPA, as billed to the department by the department of law. The department may expend money from the fees collected under this subsection (1.7) to finance the radon education and awareness program, established in section 25-11-114 (2), and the radon mitigation assistance program, established in section 25-11-114 (3).

(c) The fee established by the commission under this subsection (1.7) shall not exceed fifty cents per cubic yard of solid waste, of which no more than three and one-half cents shall pay for the costs described in subparagraph (III) of paragraph (a) of this subsection (1.7).

(d) The department shall give the operators of attended solid waste disposal sites written notice of changes to the solid waste user fees no later than ninety days before the effective date of the changes. Failure to provide the notice required by this paragraph (d) shall invalidate the rules that changed the fees.

(2) (a) Repealed.

(a.5) Notwithstanding any provision of law to the contrary, one hundred percent of the moneys collected pursuant to subparagraph (II) of paragraph (a) of subsection (1.7) of this section from persons disposing of solid waste at an attended solid waste disposal site where a local government solid waste disposal fee is imposed to fund hazardous substance response activities at sites designated on the national priority list pursuant to the federal act shall be transmitted to the owner of the solid waste disposal site to the extent that the moneys are used to fund the response activities at the sites on the national priority list. The balance of any moneys described under this paragraph (a.5) that are not used to fund such response activities shall be credited to the hazardous substance response fund created in section 25-16-104.6.

(b) At the end of each fiscal year, the state treasurer shall transfer any moneys in the solid waste management fund created in section 30-20-118, C.R.S., that exceed sixteen and one-half percent of the moneys expended from such fund during the fiscal year to the hazardous substance response fund created in section 25-16-104.6.

(3) to (3.7) Repealed.

(3.9) (a) Beginning July 1, 2024, and subject to subsection (1.5) of this section, in addition to any other user fee imposed by this section, on or after July 1, 2007, there is imposed a user fee to fund the Colorado circular communities enterprise created in section 25-16.5-109 (3)(a). The operator of an attended solid waste disposal site located outside of the front range, including sites located in the counties of Custer, Fremont, Morgan, and Otero, unless modified pursuant to subsection (3.9)(c)(II) of this section, shall collect the fee at the time of disposal. The fee shall be imposed and passed through to waste producers and other persons disposing of waste at the following rate or at an equivalent rate established by the commission:

(I) Two cents per load transported by a motor vehicle that is commonly used for the noncommercial transport of persons over public highways;

(II) Four cents per load transported by a truck, as defined in section 42-1-102 (108), that is commonly used for the noncommercial transport of persons and property over the public highways; and

(III) An amount, per cubic yard per load transported by any commercial vehicle or other vehicle not included in the vehicles described in subsection (3.9)(a)(I) and (3.9)(a)(II) of this section, on and after January 1, 2016, of fourteen cents per cubic yard per load, which amount is equivalent to forty-seven cents per ton.

(b) Beginning July 1, 2024, any user fee collected by the operator of a solid waste disposal site or facility pursuant to subsection (3.9)(a) of this section shall be transmitted by the last day of the month following the end of each calendar quarter to the state treasurer, who shall credit one hundred percent of the money to the Colorado circular communities cash fund created in section 25-16.5-109 (4), to fund the Colorado circular communities enterprise pursuant to section 25-16.5-109.

(c) (I) Subject to subsections (1.5) and (3.9)(c)(II) of this section, in addition to any other user fee imposed by this section, on or after September 1, 2019, there is imposed a user fee to finance the Colorado circular communities enterprise created in section 25-16.5-109. At the time of disposal, the operator of an attended solid waste disposal site located in the front range shall collect the fee, which may be passed through to waste producers and other persons disposing of waste, in an amount per cubic yard per load transported by any commercial vehicle, or by other vehicle not included in the vehicles described in subsection (3.9)(a)(I) or (3.9)(a)(II) of this section, as set forth in the following schedule:

(A) On and after July 1, 2024, but before January 1, 2025, seventy-four cents per cubic yard per load, which is equivalent to two dollars and forty-seven cents per ton; and

(B) On and after January 1, 2025, seventy-eight cents per cubic yard per load, which is equivalent to two dollars and sixty cents per ton.

(II) Solid waste disposal sites or facilities located in the county of Custer, Fremont, Morgan, or Otero shall collect the fee specified in this subsection (3.9)(c) on loads that originate from the front range.

(III) Beginning July 1, 2024, an operator of a solid waste disposal site or facility subject to this subsection (3.9)(c) shall transmit the user fee collected pursuant to this subsection (3.9)(c) by the last day of the month following the end of each calendar quarter to the state treasurer, who shall credit it to the Colorado circular communities cash fund created in section 25-16.5-109 (4) to finance the Colorado circular communities enterprise pursuant to section 25-16.5-109.

(IV) An operator of an attended solid waste disposal site located in the front range need not collect the fee specified in this subsection (3.9)(c) on a load that contains any of the following materials that are separated out from the rest of the load: Asbestos-containing material, asbestos waste, friable asbestos-containing material as that term is defined in section 25-7-502 (6), friable asbestos, nonfriable asbestos waste, regulated asbestos-contaminated soil, nonregulated asbestos-contaminated soil, pathological waste, pharmaceutical waste, ash, biohazardous waste, infectious waste as that term is defined in section 25-15-402 (1)(a), medical waste, exploration and production waste as that term is defined in section 30-20-109 (1.5)(a)(I), technologically enhanced naturally occurring radioactive material as that term is defined in section 25-11-201 (1)(f), grit and sludge, automobile shredder residue, dead animals, special waste liquids, or contaminated soils.

(c.5) As used in this subsection (3.9), "front range" means the counties of Adams, Arapahoe, Boulder, Douglas, Elbert, El Paso, Jefferson, Larimer, Pueblo, Teller, and Weld and the cities and counties of Broomfield and Denver.

(d) This subsection (3.9) is repealed, effective September 1, 2032.

(4) The department shall credit an amount equal to two and one-half percent of the money collected as fees by a solid waste disposal site or facility in order to defray the costs of such collection.

(5) Any operator who fails to collect or to transmit, within thirty days of the day specified in subsection (2) of this section, the fee imposed pursuant to this section is liable for payment of a civil penalty of ten percent of the total amount of fee money uncollected or untransmitted. Collection of such penalty and fee shall be in the manner provided for the collection and enforcement of taxes pursuant to article 21 of title 39, C.R.S.

(6) and (7) Repealed.

Source: L. 85: Entire section added, p. 916, § 3, effective July 1. L. 88: (6) added, p. 1051, § 3, effective April 4. L. 90: (1)(a) to (1)(c) and (4) amended, p. 1347, § 2, effective January 1, 1991. L. 93: (6) amended, p. 443, § 1, effective April 19. L. 94: (1)(b) amended, p. 2564, § 73, effective January 1, 1995. L. 98: (1), (2), and (6) amended, p. 879, § 2, effective July 1. L. 2001: (1), (2), and (3) amended, p. 1098, § 1, effective July 1. L. 2003: (3.5) added, p. 1515, § 2, effective May 1; (6) amended, p. 1811, § 1, effective May 21. L. 2007: IP(1) and (6) amended and (1.5), (3.7), and (3.9) added, p. 1133, § 3, effective July 1. L. 2009: (3.7)(a)(II) and (3.9)(a)(II) amended, (SB 09-292), ch. 369, p. 1971, § 89, effective August 5. L. 2010: (1.7), (2)(a.5), and (7) added and (6) amended, (HB 10-1329), ch. 358, p. 1702, 1703, §§ 2, 3, effective June 7; (6) amended, (HB 10-1052), ch. 84, p. 281, § 2, effective July 1. L. 2013: IP(3.9)(a), (3.9)(a)(III), and (6) amended, (SB 13-050), ch. 384, p. 2247, § 1, effective August 7. L. 2016: (1.7)(b)(II) amended, (SB 16-092), ch. 53, p. 124, § 3, effective August 10; (1.7)(b)(II) amended, (HB 16-1141), ch. 128, p. 365, § 2, effective August 10. L. 2019: (3.9)(c) added, (SB 19-192), ch. 362, p. 3351, § 2, effective August 2. L. 2022: (3.9)(c)(VII) and (6) repealed and (3.9)(d) added, (HB 22-1159), ch. 336, p. 2387, § 5, effective August 10. L. 2024: (3.9) amended, (HB 24-1449), ch. 192, p. 1127, § 2, effective July 1.

Editor's note: (1) Subsection (3.5)(c)(I) provided for the repeal of subsection (3.5), effective July 1, 2006. (See L. 2003, p. 1515.)

(2) Amendments to subsection (6) by House Bill 10-1052 and House Bill 10-1329 were harmonized.

(3) Subsection (7) provided for the repeal of subsections (1), (2)(a), (3), (3.7), and (7), effective July 1, 2011. (See L. 2010, pp. 1702, 1703.)

(4) Amendments to subsection (1.7)(b)(II) by SB 16-092 and HB 16-1141 were harmonized.

(5) Subsection (3.9)(c)(III) provided for the repeal of subsections (3.9)(c)(I)(A), (3.9)(c)(I)(B), (3.9)(c)(I)(C), and (3.9)(c)(III), effective September 1, 2023. (See L. 2019, p. 3351.)

Cross references: (1) For the legislative declaration contained in the 1990 act amending this section, see section 1 of chapter 205, Session Laws of Colorado 1990. For the legislative declaration contained in the 2007 act amending the introductory portion to subsection (1) and subsection (6) and enacting subsections (1.5), (3.7), and (3.9), see section 2 of chapter 278, Session Laws of Colorado 2007. For the legislative declaration in the 2010 act amending subsection (6), see section 1 of chapter 84, Session Laws of Colorado 2010.

(2) For the legislative declaration in HB 22-1159, see section 1 of chapter 336, Session Laws of Colorado 2022.