2016 Colorado Revised Statutes
Title 24 - Government - State
Principal Departments
Article 34 - Department of Regulatory Agencies
Part 1 - Organization
§ 24-34-104.4. Excise tax on fees

(1) Notwithstanding any provision of law to the contrary, there is imposed, and the executive director of the department of regulatory agencies shall collect, an excise tax upon the payment of the following fees:

(a) and (b) (Deleted by amendment, L. 97, p. 1613, § 1, effective July 1, 1997.)

(c) Repealed.

(d) (Deleted by amendment, L. 97, p. 1613, § 1, effective July 1, 1997.)

(e) Within the division of professions and occupations, renewal fees that are required to be paid by individuals for the renewal of a license, registration, or certificate granting the individual authority or permission from the state to continue the practice of a profession or occupation; except that such excise tax shall not be imposed on the renewal fee paid by nurse aides pursuant to section 12-38.1-109, C.R.S. The amount of the excise tax to be collected shall be one dollar for each year of the renewal period.

(2) For the purposes of this section, "renewal fees" includes all fees for the renewal, reinstatement, and continuation of a license, registration, or certificate for the practice of a profession or occupation in this state. "Renewal fees" does not include fees paid for initial licensure, registration, or certification, application fees, examination fees, penalty late fees, duplicate license fees, board action fees, verification fees, license change fees, fees for the verification of licensure, registration, or certification status to other states, electrical inspection permit fees, plumbing inspection fees, and fees for certification of grades.

(2.5) Repealed.

(3) Moneys collected pursuant to subsection (1) of this section shall be credited to the legal defense account created within the division of professions and occupations cash fund pursuant to section 24-34-105 (2) (b).

(4) (a) (Deleted by amendment, L. 97, p. 1613, § 1, effective July 1, 1997.)

(b) On October 1 of each year, the executive director of the department of regulatory agencies shall report to the joint budget committee the amount of money credited to the legal defense account created within the division of professions and occupations cash fund pursuant to subsection (1) of this section for the preceding fiscal year.