Cost Recovery Cash Fund Consolidation

Colorado combines funds for managing state fees

Beginning August 12, 2026, Colorado creates one Cost Recovery Cash Fund for the Department of Revenue. It funds the costs of collecting, managing, and enforcing prepaid wireless 911 charges, production fees, per-ride fees, and retail delivery fees. Covered production fees support Clean Transit and Wildlife and Land Remediation. The department may keep up to 3% of wireless 911 collections, limited to necessary direct collection and payment-transfer costs. Amounts kept from the other fees cannot exceed their collection, management, and enforcement costs. Four existing funds are phased out by July 1, 2027. Their unspent money not already committed transfers on June 30, 2027; new retained amounts enter the combined fund July 1. The department has ongoing authority to spend the fund's money on these costs without a new annual appropriation. Interest stays in the fund, which is exempt from state cash-fund reserve limits. Reports to the Joint Budget Committee are due November 1, 2027, and annually afterward, showing costs for each charge. Where feasible, reports identify tasks driving workload and costs for the most costly fees to collect. The law does not change household fee amounts or tax bills. A timely referendum petition delays the challenged part until voter approval at the November 2026 general election and the governor's official declaration.