Colorado Code § 39-37-102

Legislative declaration
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(1) The general assembly finds and declares that:
(a) Colorado needs consistent and reliable funding from the state to sustain the services
crime victims depend on, including wraparound services, housing assistance, legal advocacy,
emergency shelter, long-term safe housing, case management, on-site crisis response, emergency
financial assistance, counseling, and more;
(b) Inconsistent and fluctuating funding hurts victim and survivor service providers
alike. Many agencies are already working beyond their means to attempt to meet the growing
needs of victims and survivors in their communities.
(c) Over the last several years, agencies have made the difficult decision to downsize
due to a lack of funding while, at the same time, more victims and survivors are seeking existing
services and more complex levels of services;
(d) Access to a firearm makes it five times more likely that a woman will die at the
hands of an intimate partner. Every month, seventy women nationwide, on average, are shot and
killed by an intimate partner. Over thirteen percent of women in America alive today, around
twenty million women, have been threatened by an intimate partner using a firearm. In the
United States, between 2014 and 2019, sixty percent of mass shooting events were found to be
domestic violence attacks or to have been perpetrated by those with a history of domestic
violence.
(e) Additionally, individuals experiencing trauma due to gun and other types of violence,
including military veterans and at-risk youth, need support to access mental health services in
order to recover from their trauma and reclaim their health. Currently, there are significant
barriers to access to mental health services in Colorado.
(f) Even before the COVID-19 pandemic, Colorado ranked in the bottom half of all
states with regard to the prevalence of mental illness in the state relative to access to care. Since
the pandemic began, the Colorado crisis services hotline has received thirty percent more calls
and texts than in previous years, and the psychiatric emergency department at children's hospital
in Colorado has treated ten percent more children experiencing thoughts of suicide. In 2021,
one-third of Colorado youth reported experiencing feelings of sadness and hopelessness for a
period of at least two weeks or more.
(g) In Colorado, a gun suicide death occurs every thirteen hours. During an average year,
six hundred seventy-seven people die by gun suicide and seventy-three percent of all gun deaths
in Colorado are suicides. Colorado has the tenth highest rate of gun suicide in the United States.
According to the United States department of veterans affairs, the veteran suicide rate in
Colorado is significantly higher than both the national average and the national general
population suicide rate. The Colorado board of veterans affairs has reported that current
resources are inadequate to meet the needs of the nearly four hundred thousand veterans in
Colorado, and Colorado is expected to experience a thirty-nine percent increase in service needs
in the near future.
(h) In Colorado, over half of all gun deaths among children and teens are suicides.
According to the Colorado department of public health and environment, suicide is the leading
cause of death for youth and young adults, persons aged ten to twenty-four years old. Black
children and black teens are five times more likely than their white peers to die by gun.
(i) The excise tax on the net taxable sales of firearms dealers, firearms manufacturers,
and ammunition vendors for retail sales in this state is analogous to longstanding federal law,
which has, since 1919, placed a ten to eleven percent excise tax on the sale of firearms and
ammunition by manufacturers, producers, and importers;
(j) Revenue from this federal excise tax has been used, since passage of the federal
"Pittman-Robertson Wildlife Restoration Act" in 1937, to fund wildlife conservation efforts that
remediate the effects that firearms and ammunition have on wildlife populations through game
hunting, particularly through grants to state wildlife agencies, and for conservation-related
research, technical assistance, hunter safety, and hunter development;
(k) This article 37 will similarly place a reasonable state surtax on firearm and
ammunition industry members that profit from the sale of firearms and ammunition in order to
generate sustained revenue for programs that are designed to remediate the devastating impacts
of these products on families and communities across this state;
(l) The National Rifle Association has referred to the federal excise tax scheme as a
"legislative model" and "friend of the hunter", and the National Shooting Sports Foundation
(NSSF) has repeatedly emphasized the importance of this federal firearm industry excise tax as
well. A 2019 statement by an NSSF director published on the NSSF's website emphasized that
"an often overlooked, and certainly under-communicated benefit, is the impact that excise taxes
on firearms and ammunition have on conservation and wildlife populations", and a similar 2018
statement from NSSF praised Key Pittman and Willis Robertson, the legislators who sponsored
the federal excise tax, as "heroes of the most successful conservation model in the world".
(m) This article 37 will similarly provide dedicated revenue to sustain and expand
effective gun violence prevention, healing, and recovery programs for families and communities
across Colorado, particularly in communities most disproportionately impacted by gun violence;
(n) This article 37 is consistent with our nation's longstanding historical tradition of
regulating commercial firearm and ammunition manufacturers and sellers, including through
federal, state, and local taxes on this commercial activity. An 1883 California statute, for
instance, directed local governments to provide for payment of all revenue assessed as a tax, or
received for licenses, on the storage, manufacture, and sale of gunpowder and related products in
order to fund a "Fireman's Charitable Fund" to support professionals tasked with remediating the
collateral impacts of firearm-related commercial activity on public safety through fire risk.
(o) In the historical record, other states, including Mississippi (1844), North Carolina
(1857), Georgia (1866), Alabama (1867), the then-independent kingdom of Hawaii (1870),
Nebraska (1895), Florida (1898), Wyoming (1899), and Virginia (1926), have similarly enacted
longstanding commercial, occupational, or other taxes on those selling, purchasing, or
possessing firearms and other dangerous weapons;
(p) The tax proposed in this article 37 mirrors the federal excise tax on firearm and
ammunition industry participants and is similarly dedicated to funding programs to remediate the
direct costs to individuals and communities resulting from the accessibility of firearms and
ammunition in this state.

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