2023 Colorado Revised Statutes › Title 43 - TRANSPORTATION (§§ 43-1-101 — 43-10-119) › FINANCING (§§ 43-4-101 — 43-4-1507) › Article 4 - FINANCING (§§ 43-4-101 — 43-4-1507) › Part 2 - HIGHWAY USERS TAX FUND (§§ 43-4-201 — 43-4-218) › Section 43-4-208 - Municipal allocation

(1)
After paying the costs of the Colorado state patrol and any other costs of the department, exclusive of highway construction, highway improvements, or highway maintenance, that are appropriated by the general assembly, the money, including money transferred from the general fund to the highway users tax fund pursuant to section
24-75-219 (5)(a)(II) and (5)(b)(II)
, that section
43-4-205
requires to be paid from the highway users tax fund to cities and incorporated towns shall be paid to the cities and incorporated towns within the limits of the respective counties, subject to annual appropriation by the general assembly, and shall be allocated and expended as provided in this section. Each city treasurer shall account for the money received as provided in this part 2. Money so allocated shall be expended by the cities and incorporated towns for the construction, engineering, reconstruction, maintenance, repair, equipment, improvement, and administration of the system of streets of such city or incorporated town or of any public highways located within such city or incorporated town, including any state highways, together with the acquisition of rights-of-way and access rights for the same, and for the planning, designing, engineering, acquisition, installation, construction, repair, reconstruction, maintenance, operation, or administration of transit-related projects, including, but not limited to, designated bicycle or pedestrian lanes of highway and infrastructure needed to integrate different transportation modes within a multimodal transportation system, and for no other purpose; except that money paid to the cities and incorporated towns pursuant to section
43-4-205
(6.3) shall be expended by the cities and incorporated towns only for road safety projects, as defined in section
43-4-803 (21)
. The amount expended for administrative purposes shall not exceed five percent of each city's share of the funds available.
(2)
For the purpose of allocating money in the highway users tax fund to the various cities and incorporated towns throughout the state, the following method is adopted:
(a)
Except as otherwise provided in subsection (6) of this section, eighty percent shall be allocated to the cities and incorporated towns in proportion to the adjusted urban motor vehicle registration in each city and incorporated town. The term "urban motor vehicle registration" includes all passenger, truck, truck-tractor, and motorcycle registrations. The number of registrations used in computing the percentage shall be those certified to the state treasurer by the department of revenue as constituting the urban motor vehicle registration for the last preceding year. The adjusted registration shall be computed by applying a factor to the actual number of such registrations to reflect the increased standards and costs of construction resulting from the concentration of vehicles in cities and incorporated places. For this purpose the following table of actual registration numbers and factors shall be employed:
Actual registration
Factor
1 -- 500
1.0
501 -- 1,250
1.1
1,251 -- 2,500
1.2
2,501 -- 5,000
1.3
5,001 -- 12,500
1.4
12,501 -- 25,000
1.5
25,001 -- 50,000
1.6
50,001 -- 85,000
1.7
85,001 -- 130,000
1.8
130,001 -- 185,000
1.9
185,001 and over
2.0
(b)
Twenty percent shall be allocated to the cities and incorporated towns in proportion to the mileage of open, used, and maintained streets in each city and incorporated town, excepting the mileage of state highways.
(3)
The department of transportation, prior to July 1 of each year, shall certify to the state treasurer the mileage figures as of December 31 of the preceding year of the several cities and incorporated towns within the state, and the state treasurer shall use such mileage figures for the current fiscal year as the basis for the allocation mentioned.
(4)
Repealed.
(5)
For the purpose of this section, the city and county of Denver and the city and county of Broomfield shall be considered as cities.
(6)
(a)
In addition to the provisions of subsection (2)(a) of this section, on or after July 1, 1979, eighty percent of all additional money becoming available to cities and incorporated towns from the highway users tax fund pursuant to sections
24-75-215
and
43-4-205 (6)(b)(III)
and, on and after July 1, 2018, eighty percent of the general fund money transferred from the general fund to the highway users tax fund pursuant to section
24-75-219 (5)(a)(II) and (5)(b)(II)
that is required by section
43-4-205
(6.4)(b) and subsection (1) of this section to be allocated to the cities and incorporated towns is allocated to the cities and incorporated towns in proportion to the adjusted urban motor vehicle registration in each city and incorporated town. The term "urban motor vehicle registration", as used in this section, includes all passenger, truck, truck-tractor, and motorcycle registrations. The number of registrations used in computing the percentage shall be those certified to the state treasurer by the department of revenue as constituting the urban motor vehicle registration for the last preceding year. The adjusted registration shall be computed by applying a factor to the actual number of such registrations to reflect the increased standards and costs of construction resulting from the concentration of vehicles in cities and incorporated places. For this purpose the following table of actual registration numbers and factors shall be employed:
Actual registration
Factor
1 -- 500
1.0
501 -- 1,250
1.1
1,251 -- 2,500
1.2
2,501 -- 5,000
1.3
5,001 -- 12,500
1.4
12,501 -- 25,000
1.5
25,001 -- 50,000
1.6
50,001 -- 85,000
1.7
85,001 -- 125,000
1.8
125,001 -- 165,000
1.9
165,001 -- 205,000
2.0
205,001 -- 245,000
2.1
245,001 -- 285,000
2.2
285,001 -- 325,000
2.3
325,001 -- 365,000
2.4
365,001 -- 405,000
2.5
405,001 -- 445,000
2.6
445,001 -- 485,000
2.7
485,001 -- 525,000
2.8
525,001 -- 565,000
2.9
565,001 -- 605,000
3.0
(b)
The share allocated to the city and county of Denver shall be the amount determined by applying the applicable factors set forth in paragraph (a) of this subsection (6) and paragraph (b) of subsection (2) of this section.
(c)
Repealed.
Amended by 2018 Ch. 353, §8, eff. 5/31/2018.
Amended by 2017 Ch. 101, §31, eff. 8/9/2017.
Amended by 2013 Ch. 138, §4, eff. 7/1/2013.
L. 53: p. 505, § 8. CRS 53: § 120-12-8. L. 59: p. 648, § 2. C.R.S. 1963: § 120-12-8. L. 65: p. 930, § 7. L. 71: p. 1137, § 2. L. 77: (1) amended, p. 1937, § 1, effective May 26. L. 79: (1) amended, p. 1471, § 5, effective July 6; (1) amended and (6) added, p. 1606, §§ 1, 2, effective July 6. L. 81: (6)(c) R&RE, p. 1897, § 6, effective June 19. L. 85: (6)(c) repealed, p. 1271, § 12, effective May 30. L. 87: (1) and (6)(a) amended, p. 1556, § 8, effective July 1. L. 89, 1st Ex. Sess.: (1) amended, p. 67, § 25, effective August 1. L. 91: (3) amended, p. 1128, § 202, effective July 1. L. 93: (1) amended, p. 1518, § 23, effective June 6; (1) amended, p. 1799, § 110, effective June 6. L. 2000: (2)(a), (4), and (6)(a) amended, p. 1653, § 50, effective June 1. L. 2001: (5) amended, p. 273, § 30, effective November 15. L. 2003: (1) amended, p. 1703, § 14, effective May 14. L. 2009: (1) amended, (SB 09 -108), ch. 5, p. 56, §21, effective March 2. L. 2013: (1) amended, (SB 13-048), ch. 138, p. 451, § 4, effective July 1. L. 2017: (4) repealed, (HB 17-1107), ch. 101, p. 375, § 31, effective August 9. L. 2018: (1), IP(2), (2)(a), and (6)(a) amended, (SB 18-001), ch. 353, p. 2101, § 8, effective May 31.
(1) Amendments to subsection (1) by Senate Bill 79-407 and Senate Bill 79-536 were harmonized.
(2) Amendments to subsection (1) by Senate Bill 93-74 and House Bill 93-1342 were harmonized.
(3) The internal reference in the introductory portion to subsection (6)(a) to §
24-75-215
refers to that section as it existed prior to its repeal on July 1, 1991.
For the legislative declaration in the 2013 act amending subsection (1), see section 1 of chapter 138, Session Laws of Colorado 2013. For the legislative declaration in SB 18-001, see section 1 of chapter 353, Session Laws of Colorado 2018.