2023 Colorado Revised Statutes › Title 30 - GOVERNMENT - COUNTY (§§ 30-1-101 — 30-35-906) › COUNTY POWERS AND FUNCTIONS (§§ 30-11-101 — 30-26-513) › GENERAL (§§ 30-11-101 — 30-24-104) › Article 20 - PUBLIC IMPROVEMENTS (§§ 30-20-100.5 — 30-20-1418) › Part 14 - STRATEGIES FOR WASTE TIRES (§§ 30-20-1401 — 30-20-1418) › Section 30-20-1403 - Waste tire recycling, beneficial reuse, and management - waste tire fees - distribution - rules - repeal

(1)
(a)
(I)
Repealed.
(II)
Effective January 1, 2020, and continuing through December 31, 2025, retailers of new motor vehicle tires and new trailer tires shall collect a waste tire fee in an amount to be set by the commission, by rule, not to exceed two dollars on the sale of each new tire; except that, effective on and after January 1, 2024, the waste tire fee is fifty-five cents on the sale of each new tire.
(III)
Effective January 1, 2020, the commission may review the fee on an annual basis and, by rule, adjust the fee amount in a manner consistent with the obligations set forth in subsection (2) of this section. The commission shall set the fee in an amount that is sufficient to:
(A)
Offset the department's direct and indirect costs of implementing this part 14, which costs must not exceed the equivalent of fifty cents for each new tire sold; and
(B)
Cover the rebate program described in section
30-20-1405
.
(IV)
The receipt from the retailer to the customer for every new tire purchased must contain the following statement in the largest bold-faced type capable based on point-of-sale software and on existing invoice printers, not to exceed fifteen points: "Section
30-20-1403
, Colorado Revised Statutes, requires retailers to collect a waste tire fee set by the solid and hazardous waste commission on the sale of each new motor vehicle tire and each new trailer tire."
(b)
The retailer shall submit to the department by the twentieth day of each month all fees collected pursuant to this section in the preceding month together with any report required by the department. The department shall transmit the fees to the state treasurer, who shall credit them in accordance with subsection (2) of this section or as specified in rules promulgated by the commission.
(c)
This subsection (1) is repealed, effective July 1, 2025.
(1.5)
Enterprise.
(a)
(I)
There is created in the department the waste tire management enterprise. The enterprise is and operates as a government-owned business within the department to collect the waste tire enterprise fee charged by retailers of new tires pursuant to subsection (2.5) of this section and to use the waste tire enterprise fee to promote waste tire recycling, beneficial reuse, and management strategies in Colorado.
(II)
The enterprise is and operates as a government-owned business within the department for the purpose of conducting the business activities specified in this section. The enterprise is a type
1
entity, as defined in section 24-1-105, and exercises its powers and performs its duties and functions under the department.
(III)
The enterprise constitutes an enterprise for purposes of section 20 of article X of the state constitution so long as it retains the authority to issue revenue bonds and receives less than ten percent of its total revenues in grants from all Colorado state and local governments combined. So long as it constitutes an enterprise pursuant to this subsection (1.5)(a), the enterprise is not subject to section 20 of article X of the state constitution.
(b)
The enterprise's primary powers and duties are to:
(I)
Collect the waste tire enterprise fee;
(II)
Promote waste tire recycling, beneficial reuse, and management strategies throughout Colorado;
(III)
Issue revenue bonds payable from the revenues of the enterprise to promote the waste tire recycling, beneficial reuse, and management strategies specified in this section;
(IV)
Publish each year, on the department's website and as otherwise deemed appropriate by the board, the waste tire recycling, beneficial reuse, and management strategies that the board has prioritized through the collection of the waste tire enterprise fee;
(V)
Adopt, amend, or repeal policies for the regulation of the enterprise's affairs and the conduct of the enterprise's business consistent with this part 14;
(VI)
(A)
Contract with any public or private entity, including state agencies, consultants, and the attorney general's office, for professional and technical assistance, office space and administrative services, advice, and other services related to the conduct of the affairs of the enterprise. The board shall encourage diversity in applicants for contracts and shall generally avoid using single-source bids.
(B)
The enterprise shall pay a fair market rate to any public entity, private entity, contractor, or consultant, which may include a state agency, the attorney general's office, or the department, that is hired by the enterprise to perform duties pursuant to this subsection (1.5)(b).
(VII)
Prepare and submit an annual financial report pursuant to subsection (1.5)(i) of this section.
(c)
The enterprise is governed by a board of directors. The board consists of the following nine members:
(I)
Two members appointed by the executive director of the department to represent the department, including one with expertise in sustainability and one with expertise in compliance;
(II)
One member appointed by the executive director of the department who represents a county that has experience with the management of waste tires; and
(III)
Six members appointed by the executive director of the department who are representatives of nonprofit and for-profit entities engaged in the recovery, recycling, reuse, and management of waste tires, including a tire retailer, a waste tire collection facility, a waste tire processor, and a waste tire hauler. To the extent practicable, the representation of nonprofit and for-profit entities must be balanced equally.
(d)
Of the members appointed to the board of directors pursuant to subsection (1.5)(c)(III) of this section, at least one member must do business in a rural county in the state.
(e)
(I)
The member representing the department who has expertise in sustainability and is appointed pursuant to subsection (1.5)(c)(I) of this section shall call the first meeting of the board.
(II)
The board shall elect a chair from among its members to serve for a term not to exceed two years.
(III)
The board shall meet quarterly, and the chair of the board may call additional meetings as necessary for the board to complete its duties.
(IV)
The term of office for a board member is three years; except that four of the six members appointed pursuant to subsection (1.5)(c)(III) of this section serve initial terms of two years. A board member may serve unlimited terms.
(f)
(I)
A member of the board of directors, except for members appointed pursuant to subsections (1.5)(c)(I) and (1.5)(c)(II) of this section, may receive a per diem stipend while on official enterprise business.
(II)
The per diem stipend shall be at least equal to the Colorado state employee per diem for intra-state travel as established by the department of personnel.
(III)
All members of the board of directors may receive reimbursement for actual and necessary expenses incurred while on official enterprise business.
(IV)
The enterprise may use money in the waste tire management enterprise fund, created in section 30-20-1404, to pay the per diem stipend to a board member and to reimburse a board member for actual and necessary expenses incurred as part of the enterprise's operating expenses.
(g)
The department shall provide office space and administrative staff to the enterprise, if requested by the board. In accordance with subsection (1.5)(b)(VI)(B) of this section, the enterprise shall pay the department a fair market rate for any office space or administrative staff used by the board in performance of the enterprise's duties.
(h)
(I)
The department may transfer money from any legally available source to the enterprise for the purpose of defraying expenses incurred by the enterprise before it receives fee revenue. The enterprise may accept and expend any money so transferred, and, notwithstanding any state fiscal rule or generally accepted accounting principle that could otherwise be interpreted to require a contrary conclusion, such a transfer is a loan from the department to the enterprise that is required to be repaid and is not a grant for purposes of section 20 (2)(d) of article X of the state constitution or as defined in section 24-77-102 (7).
(II)
All money transferred as a loan to the enterprise must be credited to the waste tire administration, enforcement, market development, and cleanup fund, created in section 30-20-1404 (1)(a). Loan liabilities that are recorded in the waste tire administration, enforcement, market development, and cleanup fund but that are not required to be paid in the current state fiscal year shall not be considered when calculating sufficient statutory fund balance for purposes of section 24-75-109.
(III)
As the enterprise receives sufficient revenue in excess of expenses, it shall reimburse the department for the principal amount of any loan made by the department, plus interest at a rate agreed upon by the department and the enterprise.
(i)
(I)
On or before June 30, 2026, and every June 30 of each year thereafter, the enterprise shall prepare and submit an annual financial report to legislative council staff and the joint budget committee of the general assembly.
(II)
The financial report prepared by the enterprise pursuant to subsection (1.5)(i)(I) of this section must include the enterprise's projected revenue and expenditures and proposed budget for the following fiscal year.
(III)
The enterprise shall post a copy of the enterprise's financial report on the enterprise's public website.
(2)
(a)
From January 1, 2020, through December 31, 2025, the state treasurer shall distribute the revenue from the fee assessed in subsection (1) of this section as follows:
(I)
The portion of the fee collected to offset the costs described in subsection (1)(a)(III)(A) of this section to the waste tire administration, enforcement, market development, and cleanup fund created in section
30-20-1404
; and
(II)
The portion of the fee collected to cover the costs described in subsection (1)(a)(III)(B) of this section to the end users fund created in section
30-20-1405
.
(III)
(Deleted by amendment, L. 2019.)
(b)
(Deleted by amendment, L. 2019.)
(c)
This subsection (2) is repealed, effective July 1, 2025.
(2.5)
[Effective 7/1/2025]
Waste tire enterprise fee and waste tire administration fee.
(a)
(I)
Effective July 1, 2025, retailers of new motor vehicle tires and new trailer tires shall collect a waste tire enterprise fee in an amount to be set by the enterprise, in coordination with the commission. The waste tire enterprise fee amount must not exceed two dollars and fifty cents on the sale of each new tire. The maximum per tire enterprise fee amount may be adjusted by the enterprise every two years in accordance with any annual percentage change in the United States department of labor's bureau of labor statistics consumer price index for the Denver-Aurora-Lakewood metropolitan area for all items paid by all urban consumers, or its applicable successor index.
(II)
Effective July 1, 2025, the board of directors may review the waste tire enterprise fee on an annual basis and, in accordance with the fee amount limit set forth in subsection (2.5)(a)(I) of this section, adjust the waste tire fee amount so that the waste tire enterprise fee is imposed in an amount that is:
(A)
Reasonably related to the direct and indirect costs of operating the enterprise in accordance with this part 14 and the services provided by the enterprise, which costs must not exceed the equivalent of one-half of the waste tire enterprise fee collected for each new tire sold pursuant to this subsection (2.5);
(B)
Sufficient to pay costs associated with providing rebates as described in section 30-20-1405; and
(C)
Sufficient to provide grants to eligible entities pursuant to the waste tire management grant program established in section 30-20-1418.
(b)
(I)
Effective July 1, 2025, retailers of new motor vehicle tires and new trailer tires shall collect a waste tire administration fee in an amount to be set by the commission, in coordination with the department.
(II)
The commission may review the waste tire administration fee on an annual basis and adjust the administration fee amount so that it covers the direct and indirect costs of conducting the regulatory and administrative functions of the department in implementing this part 14.
(III)
The waste tire administration fee amount must not exceed half of the amount of the waste tire enterprise fee; except that the minimum amount of the waste tire administration fee on the sale of each new tire must be fifty cents or more.
(c)
(I)
On and after July 1, 2025, retailers of new motor vehicle tires and new trailer tires shall collect both the enterprise fee and the administration fee from the consumer at the point of sale.
(II)
The receipt from the retailer to the consumer for every new motor vehicle tire or new trailer tire purchased must contain the following statement in the largest bold-faced type capable based on point-of-sale software and on existing invoice printers, not to exceed fifteen points: "Section
30-20-1403,
Colorado Revised Statutes
,
requires retailers to collect a waste tire enterprise fee set by the waste tire management enterprise
,
which is a government
-
owned business within the department of public health and environment
,
and a waste tire administration fee set by the solid and hazardous waste commission on the sale of each new motor vehicle tire and each new trailer tire."
(III)
The retailer shall submit to the enterprise by the twentieth day of each quarter of each calendar year the enterprise fee collected pursuant to this section in the preceding quarter of the calendar year, together with any report required by the enterprise. The enterprise shall transmit the enterprise fees to the state treasurer, who shall credit them in accordance with subsection (3)(a) of this section or as specified in rules promulgated by the commission.
(IV)
The retailer shall submit to the department by the twentieth day of each quarter of each calendar year the administration fee collected pursuant to this section in the preceding quarter of the calendar year, together with any report required by the department. The department shall transmit the administration fees to the state treasurer, who shall credit them in accordance with subsection (3)(b) of this section or as specified in rules promulgated by the commission.
(3)
(a)
Beginning on July 1, 2025, the state treasurer shall distribute the revenue from the waste tire enterprise fee assessed in subsection (2.5)(a) of this section as follows:
(I)
The portion of the enterprise fee collected to cover the costs described in subsection (2.5)(a)(II)(A) of this section to the waste tire management enterprise fund created in section 30-20-1404;
(II)
The portion of the enterprise fee collected to cover the costs described in subsection (2.5)(a)(II)(B) of this section to the end users fund created in section 30-20-1405;
(III)
All interest earned on the investment of money in the waste tire management enterprise fund to the waste tire management enterprise fund. Any unexpended and unencumbered money in the waste tire management enterprise fund at the end of any fiscal year shall remain in the waste tire management enterprise fund.
(IV)
All interest earned on the investment of money in the end users fund to the end users fund. Any unexpended and unencumbered money in the end users fund at the end of any fiscal year shall remain in the end users fund.
(b)
(I)
Beginning on July 1, 2025, the state treasurer shall distribute the revenue from the waste tire administration fee assessed in subsection (2.5)(b) of this section to the waste tire administration fund created in section 30-20-1405.5.
(II)
All interest earned on the investment of money in the waste tire administration fund shall be credited to the waste tire administration fund. Any unexpended and unencumbered money in the waste tire administration fund in excess of sixteen and one-half percent of the previous state fiscal year's expenditures at the end of any fiscal year shall remain in the waste tire administration fund.
Amended by 2024 Ch. 444,§ 3, eff. 6/6/2024, except that subsection (2.5) takes effect on 7/1/2025.
Amended by 2019 Ch. 402, § 2, eff. 8/2/2019.
Added by 2014 Ch. 351, § 1, eff. 7/1/2014.
L. 2014: Entire part added, (HB 14-1352), ch. 351, p. 1579, § 1, effective July 1.
Subsection (1)(a)(I)(B) provided for the repeal of subsection (1)(a)(I), effective July 1, 2020. (See L. 2019, p. 3559.)