Basic emergency service is regulated by the commission under article 15 of title 40. The commission may promulgate rules to implement this part 1 and to resolve disputes regarding the collection, payment, remittance, and audit of the emergency telephone charge, 911 surcharge. The commission rules may impose penalties as provided by this part 1 and by articles 1 to 7 and 15 of title 40.
Source: L. 2020: Entire section added, (HB 20-1293), ch. 267, p. 1284, � 3, effective July 10.
29-11-102. Imposition of emergency telephone charge - requirements for governing bodies - rules. (1) (a) In addition to any other powers for the protection of the public health, safety, and welfare, a governing body may incur any equipment, installation, and other directly related costs for the continued operation of an emergency telephone service as described in section 29-11-104, and may pay such costs by imposing an emergency telephone charge on service users with an address in the governing body's jurisdiction in accordance with this section. A governing body may do such other acts as may be expedient for the protection and preservation of the public health, safety, and welfare, and as may be necessary for the acquisition of equipment, for the provision of initial services, and for the operation of the emergency telephone service.
(b) Two or more political subdivisions may enter into a contract under part 2 of article 1 of this title 29 to establish a separate legal entity that serves as a separate governing body to provide emergency telephone service, or to establish, collect, and disperse the emergency telephone charge.
(2) (a) A governing body is hereby authorized, by ordinance or resolution as appropriate, to impose the charge authorized in subsection (1) of this section per month per 911 access connection in an amount established in accordance with this subsection (2) upon each service user whose address is in the governing body's jurisdiction and to whom emergency telephone service is provided; except that:
(I) The charge shall not be imposed on a service user that is a state or local governmental entity; and
(II) The amount of the charge must be uniform throughout the governing body's jurisdiction, regardless of the technology used to provide the 911 access connection.
(b) At least once each calendar year, a governing body that imposes an emergency telephone charge shall establish the amount of the charge per month per 911 access connection. Except as provided in subsection (2)(c) of this section, the amount of the charge must not exceed the threshold amount established by the commission in accordance with subsection (2)(f) of this section. Immediately upon determining the amount of the charge, the governing body shall publish in the meeting minutes the new amount and an effective date of either the following February 1 or the following June 1. If the amount of the charge was changed from the prior amount, the governing body shall notify every service supplier at least sixty days before such new amount becomes effective.
(c) If a governing body determines that an emergency telephone charge in excess of the threshold amount established by the commission pursuant to subsection (2)(f) of this section is necessary in order to provide continued and adequate emergency telephone service, the governing body shall obtain the commission's approval of such higher charge before its imposition. If the commission approves the amount, the governing body shall notify every service supplier at least sixty days before the approved amount becomes effective. The prior amount remains in effect during the pendency of the commission's determination and, if the commission rejects the amount, until the governing body establishes a new charge amount.
(d) The proceeds of the charge shall be used to pay for emergency telephone service as set forth in section 29-11-104 (2). Amounts collected in excess of such necessary expenditures within a given year shall be carried forward to subsequent years and shall be used in accordance with section 29-11-104 (2).
(e) This subsection (2) does not apply to prepaid wireless telecommunications services.
(f) (I) Repealed.
(II) Effective January 1, 2021, the threshold amount is in an amount to be established annually by the commission in accordance with this subsection (2)(f). On or before October 1, 2020, and on or before October 1 of each year thereafter, the commission shall establish the authorized threshold amount per month per 911 access connection of the emergency telephone charge. The amount authorized takes effect on the following January 1. In setting the amount of the charge, the commission shall take into account inflation and the needs of the governing bodies.
(3) Each governing body shall keep on file with the commission an accurate and current description or GIS data set representing the boundaries of its governing body jurisdiction, or other GIS layers as requested.
(4) Governing bodies shall comply with annual reporting requirements established by the commission by rule in order to assist the commission in meeting federal reporting requirements and data requests and to gather information for inclusion in the annual report to the legislature described in section 40-2-131.
(5) The emergency telephone charge is the liability of the service user and not of the service supplier; except that the service supplier is liable to remit all emergency service charges that the service supplier collects from service users.
(6) The commission may consider the data collected pursuant to subsection (4) of this section as part of its evaluation of applications made by a governing body pursuant to subsection (2)(c) of this section to increase the emergency telephone charge imposed by the governing body beyond the threshold amount authorized by the commission, including considerations related to efficiency of operations.
Source: L. 81: Entire article added, p. 1416, � 1, effective May 26. L. 85: (1) amended and (2.5) added, p. 1052, � 2, effective April 17. L. 90: (2) and (3) amended, p. 1451, � 8, effective July 1. L. 97: (1)(b), (2), (3), and (7) amended, p. 573, � 3, effective April 30. L. 2004: (1)(a) amended, p. 1879, � 2, effective July 1. L. 2008: (2)(a), (2)(c), (5), and (6) amended, p. 684, � 2, effective August 5. L. 2010: (2)(e) added, (SB 10-120), ch. 371, p. 1739, � 2, effective January 1, 2011. L. 2020: Entire section R&RE, (HB 20-1293), ch. 267, p. 1284, � 4, effective July 10.
Editor's note: Subsection (2)(f)(I)(B) provided for the repeal of subsection (2)(f)(I), effective July 1, 2021. (See L. 2020, p. 1284.)
29-11-102.3. 911 surcharge - imposition - 911 surcharge trust cash fund - rules - report - definition. (1) (a) Effective January 1, 2021, a 911 surcharge, referred to in this section as the surcharge, is hereby imposed on service users in an amount to be established annually by the commission but not to exceed fifty cents per month per 911 access connection together with the 911 enterprise fee imposed pursuant to section 29-11-108 (8)(a).
(b) On or before October 1, 2020, and on or before October 1 each year thereafter, the commission shall establish, through a public proceeding, the amount of the surcharge for the next calendar year. The amount of the surcharge must be reasonably calculated to meet the needs of governing bodies to pay for basic emergency service and provide emergency telephone service and must take into consideration the amount of the 911 enterprise fee imposed pursuant to section 29-11-108 (8)(a) and the budgetary requirements set forth in this section. Upon establishing the amount of the surcharge, the commission shall send notice of the new amount to all service suppliers. The new amount takes effect on the following January 1.
(c) The amount of the surcharge imposed per 911 access connection must be uniform, regardless of the technology used to provide the 911 access connection.
(2) Each service supplier shall collect the surcharge from its service users. The surcharge must not be combined with the local emergency telephone charge described in section 29-11-102 if it is listed on the service user's monthly bill. The 911 surcharge is the liability of the service user and not of the service supplier; except that the service supplier is liable to remit all 911 surcharges that the service supplier collects from service users.
(3) (a) The service supplier shall remit the collected surcharges to the commission on a monthly basis in a manner established by the commission. The commission shall establish remittance procedures by rule. A service supplier is subject to the penalties and procedures in section 29-11-103 for the failure to collect or correctly remit a surcharge in accordance with this section.
(b) A service supplier may deduct and retain one percent of the surcharges that it collects from its service users if it timely remits the collected surcharges to the commission.
(c) (I) (A) Remittances of surcharges received by the commission are collections for the local governing body, not general revenues of the state, and shall be held in trust in the 911 surcharge trust cash fund, which is hereby created. Except as provided in subsection (3)(c)(II) of this section, the commission shall transmit the money in the 911 surcharge trust cash fund to each governing body within sixty days after the commission receives the money for use by such governing body for the purposes permitted under section 29-11-104.
(B) Remittances of the 911 enterprise fee received by the commission are collections for the enterprise, not general revenue of the state, and must be held in trust in the 911 enterprise fee trust cash fund, which is created in the state treasury. The commission shall transmit the money in the 911 enterprise fee trust cash fund to the state treasurer within sixty days after the commission receives the money, and the state treasurer shall credit the revenue to the enterprise fund.
(II) The commission may expend an amount, not to exceed four percent of the collected surcharges in the 911 surcharge trust cash fund, necessary to reimburse the commission for its direct and indirect costs of administering the collection and remittance of surcharges for the local governing bodies, including costs related to conducting audits of service suppliers in accordance with section 29-11-103 (7).
(III) The commission shall establish a formula for distribution of money from the surcharge to the governing bodies pursuant to subsection (3)(c)(I)(A) of this section based upon the number of concurrent sessions maintained by the PSAPs of each governing body. The commission shall establish the formula by October 1 of each year. The commission shall promulgate rules concerning changes to the number of concurrent sessions for which a governing body is reimbursed under this section. For the purposes of this section, concurrent session means a channel for an inbound simultaneous 911 request for assistance.
(4) As part of the report required by section 40-2-131, the commission shall report on the 911 surcharge, including amounts remitted and transmitted to local governing bodies.
(5) This section does not apply to prepaid wireless telecommunications services.
Source: L. 2020: Entire section added, (HB 20-1293), ch. 267, p. 1286, � 5, effective July 10. L. 2024: (1)(a), (1)(b), (3)(b), (3)(c)(I), and (3)(c)(III) amended, (SB 24-139), ch. 302, p. 2051, � 2, effective August 7.
29-11-102.5. Imposition of charge on prepaid wireless - prepaid wireless trust cash fund - rules - applicability - definitions - repeal. (1) As used in this section:
(a) Consumer means a person who purchases prepaid wireless telecommunications service in a retail transaction.
(b) Department means the department of revenue.
(c) Prepaid wireless 911 charge means the charge imposed under subsection (2) of this section to pay for the expenses authorized in section 29-11-104 (2)(a).
(d) Provider means a person that provides prepaid wireless telecommunications service.
(e) Retail transaction means the purchase of prepaid wireless telecommunications service from a seller for any purpose other than resale. For the purposes of this section, purchase includes exchanges of money and exchanges of nonmonetary consideration, such as consumer information required for reimbursement claims under federally supported services or programs.
(f) Seller means a person who sells prepaid wireless telecommunications service to another person.
(1.5) This section applies to prepaid wireless telecommunications service. All other telecommunication services are subject to sections 29-11-102 and 29-11-102.3.
(2) (a) A prepaid wireless 911 charge is hereby imposed on each retail transaction. The primary purpose of the prepaid wireless 911 charge is to defray the reasonable direct and indirect costs of providing emergency telephone service. The prepaid wireless 911 charge does not raise revenue for the general expenses of government.
(b) (I) Repealed.
(II) Effective January 1, 2021, the charge is in an amount to be established annually by the commission in accordance with subsection (2)(c) of this section. The charge must be a flat amount imposed on each retail transaction in which prepaid wireless service is purchased in Colorado.
(c) On or before October 1, 2020, and on or before October 1 each year thereafter, the commission shall establish the amount of the prepaid wireless 911 charge for the next calendar year. The charge amount is calculated by adding the average of the local emergency telephone charge amounts imposed in accordance with section 29-11-102 (2) as of July 1 of that year and the amount of the 911 surcharge established for the upcoming year in accordance with section 29-11-102.3. The new amount takes effect on the following January 1.
(d) (I) (A) The seller shall collect the prepaid wireless 911 charge from the consumer on each retail transaction occurring in the state. The amount of the prepaid wireless 911 charge shall be either disclosed to the consumer or separately stated on an invoice, receipt, or other similar document the seller provides to the consumer. A seller shall elect to either disclose or separately state the charge and shall not change the election without the written consent of the department. The seller is deemed to have collected the charge notwithstanding the seller's failure to separately disclose or state the charge on an invoice, receipt, or other similar document the seller provides to the consumer. Except as provided in subsection (2)(d)(I)(B) of this section, providers who use federally supported services or programs to offer customers free prepaid wireless telecommunications service are deemed to have collected the charge. The provider shall remit the charge for each retail transaction that occurs in Colorado.
(B) A provider that pays 911 fees on federally supported services or programs pursuant to a commission order or agreement in connection with such provider's eligible telecommunications carrier designation that is in effect as of July 10, 2020, shall continue to remit fees in accordance with that agreement. Through a formal docket process, the commission may change such agreements no more frequently than annually. No later than October 1, 2021, the commission shall complete a docket to establish the 911 fee for federally supported services or programs at one and six-tenths percent of the value of the service provided by the carrier. On any subsequent docket, the 911 fee for federally supported services or programs must not exceed one and nine-tenths percent of the value of the service provided by the carrier.
(II) For purposes of this section, a retail transaction occurs in Colorado if:
(A) The consumer effects the retail transaction in person at a business location in Colorado;
(B) If subsection (2)(d)(II)(A) of this section does not apply, the product is delivered to the consumer at a Colorado address provided to the seller;
(C) If subsections (2)(d)(II)(A) and (2)(d)(II)(B) of this section do not apply, the seller's records, maintained in the ordinary course of business, indicate that the consumer's address is in Colorado and the records are not made or kept in bad faith;
(D) If subsections (2)(d)(II)(A) to (2)(d)(II)(C) of this section do not apply, the consumer gives a Colorado address during the consummation of the sale, including the consumer's payment instrument if no other address is available, and there is no indication that the address is given in bad faith; or
(E) If subsections (2)(d)(II)(A) to (2)(d)(II)(D) of this section do not apply, the mobile telephone number is associated with a Colorado location.
(e) The prepaid wireless 911 charge is the liability of the consumer and not of the seller or of any provider; except that the seller is liable to remit all prepaid wireless 911 charges that the seller collects from consumers as provided in subsection (3) of this section.
(f) The amount of the prepaid wireless 911 charge that is collected by a seller from a consumer shall not be included in the base for measuring any tax, fee, surcharge, or other charge that is imposed by the state, any political subdivision of the state, or any intergovernmental agency.
(3) (a) The seller or provider who uses federally supported services or programs shall remit any collected prepaid wireless 911 charges to the department at the times and in the manner provided in part 1 of article 26 of title 39. The department shall establish, by rule, registration and payment procedures that substantially coincide with the registration and payment procedures that apply under part 1 of article 26 of title 39. A seller is subject to the penalties under part 1 of article 26 of title 39, for failure to collect or remit a prepaid wireless 911 charge in accordance with this section.
(b) A seller or provider who uses federally supported services or programs may deduct and retain three and three-tenths percent of the prepaid wireless 911 charges that are collected by the seller from consumers.
(c) The audit and appeal procedures applicable to the state sales tax under part 1 of article 26 of title 39 apply to prepaid wireless 911 charges.
(d) The department shall, by rule, establish procedures by which a seller may document that a transaction is not a retail transaction, which procedures must substantially coincide with the procedures for documenting that a sale was wholesale for purposes of the sales tax under part 1 of article 26 of title 39.
(e) (I) Remittances of prepaid wireless 911 charges received by the department are collections for the local governing body, not general revenues of the state, and shall be held in trust in the prepaid wireless trust cash fund, which is hereby created. Except as provided in subsection (3)(e)(II) of this section, the department shall transmit the money in the fund to each governing body within sixty days after the department receives the money in accordance with part 2 of article 2 of this title 29 for use by such governing body for the purposes permitted under section 29-11-104.
(II) The department may expend an amount, not to exceed three percent of the collected charges in the prepaid wireless trust cash fund, necessary to reimburse the department for its direct costs of administering the collection and remittance of prepaid wireless 911 charges.
(III) The commission shall establish a formula for distribution of revenues to governing bodies from the prepaid wireless 911 charge based upon the governing authority's portion of the total 911 wireless call volume. The commission, or its designee, shall transmit the formula for distribution to the department as specified in section 29-2-205. The commission may promulgate rules to implement this subsection (3)(e)(III).
(4) The prepaid wireless 911 charge imposed by this section shall be the only direct 911 funding obligation imposed with respect to prepaid wireless telecommunications service in the state. No tax, fee, surcharge, or other charge to fund 911 shall be imposed by the state, any political subdivision of the state, or any intergovernmental agency upon a provider, seller, or consumer with respect to the sale, purchase, use, or provision of prepaid wireless telecommunications service.
(5) The department shall supply information regarding the administration of the prepaid wireless trust cash fund to the commission or a governing body upon request.
Source: L. 2010: Entire section added, (SB 10-120), ch. 371, p. 1739, � 3, effective January 1, 2011. L. 2020: Entire section amended, (HB 20-1293), ch. 267, p. 1288, � 6, effective July 10. L. 2024: (3)(e) amended, (SB 24-025), ch. 144, p. 566, � 17, effective July 1, 2025. L. 2025: (1.5) added, (SB 25-031), ch. 147, p. 561, � 4, effective August 6.
Editor's note: (1) Subsection (3)(b)(II)(B) provided for the repeal of subsection (3)(b)(II), effective July 1, 2011. (See L. 2010, p. 1739.)
(2) Subsection (2)(b)(I)(B) provided for the repeal of subsection (2)(b)(I), effective July 1, 2021. (See L. 2020, p. 1288.)
29-11-102.7. Imposition of telecommunications relay service surcharge on prepaid wireless - rules - definitions - repeal. (1) As used in this section, unless the context otherwise requires:
(a) Consumer means a person who purchases prepaid wireless telecommunications service in a retail transaction.
(b) Department means the department of revenue.
(c) Prepaid wireless TRS charge means the charge that is required to be collected by a seller from a consumer under subsection (2) of this section.
(d) Provider means a person that provides prepaid wireless telecommunications service.
(e) Retail transaction means the purchase of prepaid wireless telecommunications service from a seller for any purpose other than resale.
(f) Seller means a person who sells prepaid wireless telecommunications service to another person.
(g) TRS charge means a telecommunications relay service surcharge imposed pursuant to section 40-17-103 (3)(b.5), C.R.S.
(2) (a) For retail transactions made prior to January 1, 2026, a prepaid wireless TRS charge of one-tenth of one percent of the price of the retail transaction is hereby imposed on each retail transaction.
(b) (I) Along with the prepaid wireless 911 charge, as defined in section 29-11-102.5 (1)(c) and collected under section 29-11-102.5 (2), the seller shall collect the prepaid wireless TRS charge from the consumer on each retail transaction occurring in this state. The amount of the prepaid wireless TRS charge shall be either disclosed to the consumer or separately stated on an invoice, receipt, or other similar document the seller provides to the consumer. The amount of the prepaid wireless TRS charge and the amount of the prepaid wireless 911 charge may be stated on an invoice, receipt, or other documentation together as a single line item and as a single charge. A seller shall elect to either disclose or separately state the charge and shall not change the election without the written consent of the department.
(II) For purposes of this subsection (2)(b), a retail transaction occurs in Colorado if one of the circumstances set forth in section 29-11-102.5 (2)(d)(II) is met.
(c) The prepaid wireless TRS charge is the liability of the consumer and not of the seller or of any provider; except that the seller shall be liable to remit all prepaid wireless TRS charges that the seller collects from consumers as provided in subsection (3) of this section. The seller is deemed to have collected the charge notwithstanding that the amount of the charge has neither been separately disclosed nor stated on an invoice, receipt, or other similar document the seller provides to the consumer.
(d) The amount of the prepaid wireless TRS charge that is collected by a seller from a consumer shall not be included in the base for measuring any tax, fee, surcharge, or other charge that is imposed by this state, any political subdivision of this state, or any intergovernmental agency.
(3) (a) The seller shall remit any collected prepaid wireless TRS charges to the department at the times and in the manner provided in part 1 of article 26 of title 39. The department shall establish, by rule, registration and payment procedures that substantially coincide with the registration and payment procedures that apply under part 1 of article 26 of title 39. A seller may remit prepaid wireless TRS charges and prepaid wireless 911 charges, as defined in section 29-11-102.5 (1)(c), together to the department of revenue as a single remittance. A seller is subject to the penalties under part 1 of article 26 of title 39, for failure to collect or remit a prepaid wireless TRS charge in accordance with this section.
(b) Effective September 1, 2016, a seller may deduct and retain three and three-tenths percent of the prepaid wireless TRS charges that are collected by the seller from consumers.
(c) The audit and appeal procedures applicable to the state sales tax under part 1 of article 26 of title 39, C.R.S., shall apply to prepaid wireless TRS charges.
(d) The department shall establish procedures by which a seller may document that a transaction is not a retail transaction, which procedures shall substantially coincide with the procedures for documenting that a sale was wholesale for purposes of the sales tax under part 1 of article 26 of title 39, C.R.S.
(4) The department shall transmit the money collected pursuant to this section to the state treasurer who shall credit the money to the Colorado telephone users with disabilities fund created in section 40-17-104 (1), C.R.S.
(5) The prepaid wireless TRS charge imposed by this section is the only direct telecommunications relay service funding obligation imposed with respect to prepaid wireless telecommunications service in this state. No tax, fee, surcharge, or other charge to fund telecommunications relay service shall be imposed by this state, any political subdivision of this state, or any intergovernmental agency upon a provider, seller, or consumer with respect to the sale, purchase, use, or provision of prepaid wireless telecommunications service.
(6) This section is repealed, effective July 1, 2028.
Source: L. 2016: Entire section added, (HB 16-1414), ch. 155, p. 481, � 1, effective September 1. L. 2020: (2)(b) and (3)(a) amended, (HB 20-1293), ch. 267, p. 1297, � 14, effective July 10. L. 2025: (2)(a) amended and (6) added, (HB 25-1154), ch. 320, p. 1078, � 14, effective May 22.