Colo. Rev. Stat. § 30-20-115

Current through Chapter 519 of the 2024 Legislative Session and Chapter 2 of the 2024 First Extraordinary Session
Section 30-20-115 - Solid wastes disposal site and facility fund - tax - fees
(1) Any governing body having jurisdiction is authorized to establish a solid wastes disposal site and facility fund. The governing body having jurisdiction may levy a solid wastes disposal site and facility tax, in addition to any other tax authorized by law, on the taxable property within a county or municipality, the proceeds of which shall be deposited to the credit of said fund and appropriated to pay the cost of land, labor, equipment, and services needed in the operation of solid wastes disposal sites and facilities and for any other solid wastes management purpose in or on behalf of that county or municipality. Any governing body having jurisdiction is also authorized, after a public hearing, to fix, modify, and collect service charges from users of solid wastes disposal sites and facilities or transfer stations for the purpose of financing solid wastes management in that county or municipality. In the event that a countywide solid waste disposal site and facility tax has been imposed with the consent of a majority of the voters in the county, that tax may continue to be collected countywide and may accrue to the county's solid waste disposal site and facility fund, notwithstanding any subsequent taxes as may be levied by any municipalities within the county under this section.
(2)
(a) Nothing in subsection (1) of this section shall be construed to authorize any governing body having jurisdiction to collect service charges from users of any privately owned or operated site and facility that is for the primary purpose of processing, reclaiming, or recycling:
(I) Recyclable materials;
(II) Excluded scrap metal;
(III) Auto parts; or
(IV) Scrap that is composed of worn out metal or a metal product that has outlived its original use, commonly referred to as obsolete scrap.
(b) Nothing in this subsection (2) shall be construed to prohibit any governing body having jurisdiction from levying or collecting service charges from users of a solid wastes disposal site and facility at which recycling occurs.

C.R.S. § 30-20-115

L. 67: p. 762, § 16. C.R.S. 1963: § 36-23-16. L. 71: p. 345, § 16. L. 81: Entire section amended, p. 1359, § 5, effective June 19. L. 89: Entire section amended, p. 1282, § 2, effective July 1. L. 91: Entire section amended, p. 970, § 13, effective June 5. L. 92: Entire section amended, p. 1279, § 5, effective July 1. L. 2010: Entire section amended, (HB 10-1329), ch. 358, p. 1704, §5, effective June 7.