Colorado § 40-2-113 - Collection of fees - limitation - filing fees.

§ 40-2-113. Collection of fees - limitation - filing fees.

(1) On or before June 15 of each year, the department of revenue shall notify each public utility subject to this article 2 of the amount of its fee for the ensuing fiscal year beginning July 1, computed by multiplying its gross intrastate utility operating revenues for the preceding calendar year, as set forth in its return filed for that purpose, by the percentage determined in accordance with section 40-2-112; except that the department of revenue shall not require a public utility that is a telephone corporation to pay a fee in excess of two-fifths of one percent of its gross intrastate utility operating revenues for the preceding calendar year and shall not require any other public utility to pay a fee in excess of forty-five one-hundredths of one percent of its gross intrastate utility operating revenues for the preceding calendar year.

(2) Each public utility, including penal communications service providers, as defined in section 17-42-103 (2), shall pay the fee assessed against it to the department of revenue in equal quarterly installments on or before July 15, October 15, January 15, and April 15 in each fiscal year. If a public utility does not make a payment by one of the quarterly deadlines, the department of revenue shall charge the public utility a penalty of ten percent of the installment due, together with interest at the rate of one percent per month on the amount of the unpaid installment until the full amount of the installment, penalty, and interest has been paid. Upon failure, refusal, or neglect of any public utility to pay the fee, or any penalty or interest, the attorney general shall bring suit in the name of the state to collect the amount due.

(3) The commission shall allow a public utility that is not a telephone corporation full recovery of fees assessed and remitted to the department of revenue pursuant to this section. The recovery mechanism must include the ability of the utility, at its option, to use a deferred account to track changes in fees between rate proceedings.

(4) (a) Except as provided in subsection (4)(b) of this section, the commission may set administratively a filing fee schedule for applications, petitions, registrations, formal complaints, and similar filings that are submitted to the commission that relate to communications services, telecommunications services, and basic emergency services. The purpose of the filing fees is to recover the commission's costs associated with regulatory activities that are not covered by the fees assessed pursuant to section 40-2-112 and this section.

(b) Members of the public who file complaints and public utilities that are subject to the fees assessed pursuant to section 40-2-112 and this section are exempt from the filing fees set pursuant to subsection (4)(a) of this section.

(c) The state treasurer shall credit all filing fees collected by the commission pursuant to this subsection (4) to the telecommunications utility fund created in section 40-2-114 (1)(b)(I).

Source: L. 55: p. 696, § 1. CRS 53: § 115-2-14. C.R.S. 1963: § 115-2-14. L. 2015: Entire section amended, (HB 15-1372), ch. 247, p. 906, § 1, effective May 29. L. 2021: Entire section amended, (SB 21-272), ch. 220, p. 1158, § 4, effective June 10; entire section amended, (HB 21-1201), ch. 389, p. 2599, § 3, effective June 30. L. 2026: (4) added, (HB 26-1326), ch. 210, p. 1239, § 41, effective August 12.

Editor's note: (1) Amendments to this section by SB 21-272 and HB 21-1201 were harmonized.

(2) Section 50(2) of chapter 210 (HB 26-1326), Session Laws of Colorado 2026, provides that the act changing this section applies to conduct occurring on or after August 12, 2026.