(1) (a) (I) The general assembly finds and declares that: (A) Certain communities in the state serve as the distribution points for almost all of the fuel transported in the state; (B) Licensed fuel distributors rely on the hazardous mitigation corridor infrastructure in these communities to support the economic functions of the state; and (C) Increasing requirements on fuel composition and blends will cause the infrastructure in these communities to be relied upon even more. (II) Therefore, the general assembly finds that it is appropriate to establish the fuels impact reduction grant program to provide grants to those communities for the improvement of their hazardous mitigation corridor infrastructure and for projects related to the transportation of fuel within the state. (b) Therefore, the general assembly finds that it is reasonable to establish the fuels impact enterprise to assist in the administration of the programs described in this subsection (1) and to collect the fees necessary to implement these programs. (2) The general assembly further finds and declares that: (a) The fuels impact enterprise provides impact reduction services when, in exchange for the payment of the fuels impact reduction fee by licensed fuel excise tax distributors and licensed fuel distributors, it acts as authorized by this section to provide assistance in improving hazardous mitigation corridors and projects related to the transportation of fuel within the state; (b) By providing impact reduction services as authorized by this section, the fuels impact enterprise provides a benefit to fee payers by improving the transportation of fuel in the state and monitoring vehicle emissions and, therefore, operates as a business in accordance with the determination of the Colorado supreme court in Colorado Union of Taxpayers Foundation v. City of Aspen, 2018 CO 36; (c) Consistent with the determination of the Colorado supreme court in Nicholl v. E-470 Public Highway Authority, 896 P.2d 859 (Colo. 1995), the power to impose taxes is inconsistent with enterprise status under section 20 of article X of the state constitution, and, therefore, it is the conclusion of the general assembly that the revenue collected by the fuels impact enterprise is generated by fees, not taxes, because the fuels impact reduction fee imposed by the enterprise is: (I) Imposed for the specific purpose of allowing the enterprise to defray the costs of providing the services specified in this section; and (II) Collected at rates that are reasonably calculated based on the costs of the services provided by the enterprise; and (d) So long as the enterprise qualifies as an enterprise for purposes of section 20 of article X of the state constitution, the revenue from the fuels impact reduction fee is not state fiscal year spending, as defined in section 24-77-102 (17), or state revenues, as defined in section 24-77-103.6 (6)(c), and does not count against either the state fiscal year spending limit imposed by section 20 of article X of the state constitution or the excess state revenues cap, as defined in section 24-77-103.6 (6)(b)(I)(G).
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