(1) The people of the state of Colorado hereby find that tobacco addiction is the leading cause of preventable death in Colorado, that Colorado should deter children and youth from starting smoking, that cigarette and tobacco taxes are effective at preventing and reducing tobacco use among children and youth, and that tobacco tax revenues will be used to expand health care for children and low income populations, tobacco education programs and the prevention and treatment of cancer and heart and lung disease.
(2) There are hereby imposed the following additional cigarette and tobacco taxes:
(3) The cigarette and tobacco taxes imposed by this section shall be in addition to any other cigarette and tobacco taxes existing as of the effective date of this section on the sale or use of cigarettes by wholesalers and on the sale, use, consumption, handling, or distribution of tobacco products by distributors. Such existing taxes and their distribution shall not be repealed or reduced by the general assembly.
(4) All revenues received by operation of subsection (2) shall be excluded from fiscal year spending, as that term is defined in section 20 of article X of this constitution, and the corresponding spending limits upon state government and all local governments receiving such revenues.
(5) The revenues generated by operation of subsection (2) shall be appropriated annually by the general assembly only in the following proportions and for the following health related purposes:
Such revenues shall be appropriated to the Colorado department of health care policy and financing, or successor agency, and shall be distributed annually to all eligible qualified providers throughout the state proportionate to the number of uninsured or medically indigent patients served.
(6) Revenues appropriated pursuant to paragraphs (a), (b), and (d) of subsection (5) shall be used to supplement revenues that are appropriated by the general assembly for health related purposes on the effective date of this section, and shall not be used to supplant those appropriated revenues.
(7) Notwithstanding any other provision of law, the general assembly may use revenue generated under this section for any health related purpose and to serve populations enrolled in the children's basic health plan and the Colorado medical assistance program at their respective levels of enrollment on the effective date of this section. Such use of revenue must be preceded by a declaration of a state fiscal emergency, which shall be adopted only by a joint resolution, approved by a two-thirds majority vote of the members of both houses of the general assembly and the governor. Such declaration shall apply only to a single fiscal year.
(8) Revenues appropriated pursuant to subsections (5) and (7) of this section shall not be subject to the statutory limitation on general fund appropriations growth or any other spending limitation existing in law.
(9) This section is effective January 1, 2005.