Page:Colorado State Constitution (2020).pdf/100

 Source: Initiated 92: Entire section added, effective December 31, 1992, see L. 93, p. 2165. L. 94: (3)(b)(v) amended, p. 2851, effective upon proclamation of the Governor, L. 95, p. 1431, January 19, 1995. L. 95: IP(3)(b) and (3)(b)(v) amended, p. 1425, effective upon proclamation of the Governor, L. 97, p. 2393, December 26, 1996.

Editor's note: (1) Prior to the TABOR initiative in 1992, this section was originally enacted in 1972 and contained provisions relating to the 1976 Winter Olympics and was repealed, effective January 3, 1989. (See L. 1989, p. 1657.)

(2) (a) The Governor's proclamation date for the 1992 initiated measure (TABOR) was January 14, 1993.

(b) Subsection (4) of this section provides that the provisions of this section apply to required elections of state and local governments conducted on or after November 4, 1992.

Cross references: For statutory provisions implementing this section, see article 77 of title 24 (state fiscal policies); §§ 1-1-102, 1-40-125, 1-41-101 to 1-41-103, 29-2-102, and 32-1-803.5 (elections); §§ 29-1-304.7 and 29-1-304.8 (turnback of programs delegated to local governments by the general assembly); §§ 43-1-112.5, 43-1-113, 43-4-611, 43-4-612, 43-4-705, 43-4-707, and 43-10-109 (department of transportation revenue and spending limits); §§ 23-1-104 and 23-1-105 (higher education revenue and spending limits); §§ 24-30-202, 24-82-703, 24-82-705, and 24-82-801 (multiple fiscal-year obligations); §§ 8-46-101, 8-46-202, 8-77-101, 24-75-302, and 43-4-201 (provisions relating to individual funds and programs); and § 39-5-121 (property tax valuation notices); and, concerning the establishment of enterprises, §§ 23-1-106, 23-3.1-103.5, 23-3.1-104.5, 23-5-101.5, 23-5-101.7, 23-5-102, 23-5-103, 23-70-107, 23-70-108, and 23-70-112 (higher education, auxiliary facilities), part 2 of article 35 of title 24 (state lottery), part 3 of article 3 of title 25 (county hospitals), §§ 26-12-110 and 26-12-113 (state nursing homes), article 45.1 of title 37 (water activities), § 43-4-502 (public highway authorities), and § 43-4-805 (state bridge enterprise).

Section 21.Tobacco Taxes for Health Related Purposes. (1) The people of the state of Colorado hereby find that tobacco addiction is the leading cause of preventable death in Colorado, that Colorado should deter children and youth from starting smoking, that cigarette and tobacco taxes are effective at preventing and reducing tobacco use among children and youth, and that tobacco tax revenues will be used to expand health care for children and low income populations, tobacco education programs and the prevention and treatment of cancer and heart and lung disease.

(2) There are hereby imposed the following additional cigarette and tobacco taxes:

(a) Statewide cigarette tax, on the sale of cigarettes by wholesalers, at the rate of three and two-tenths cents per cigarette (64 cents per pack of twenty); and

(b) A statewide tobacco products tax, on the sale, use, consumption, handling, or distribution of tobacco products by distributors, at the rate of twenty percent of the manufacturer's list price.

(3) The cigarette and tobacco taxes imposed by this section shall be in addition to any other cigarette and tobacco taxes existing as of the effective date of this section on the sale or use of cigarettes by wholesalers and on the sale, use, consumption, handling, or distribution of tobacco products by distributors. Such existing taxes and their distribution shall not be repealed Colorado Revised Statutes 2020