988 Surcharge and Prepaid Wireless 988 Charge for the 988 Crisis Hotline

C.R.S. tit. 40, art. 17.5
in effect

C.R.S. § 40-17.5-101 Definitions

40-17.5-101. Definitions. As used in this article 17.5, unless the context otherwise requires: (1) "988" means the three-digit abbreviated dialing code used to report a behavioral health crisis. (2) "988 access connection" means any communications service including wireline, wireless cellular, interconnected voice over internet protocol, or satellite in which connections are enabled, configured, or capable of making 988 calls. "988 access connection" does not include facilities-based broadband services. The number of 988 access connections is determined by the configured capacity for simultaneous outbound calling. For example, for a Digital Signal-1 (DS-1) level service or equivalent that is channelized and split into separate channels for voice communications, the number of 988 access connections would be equal to the number of channels capable of making simultaneous calls. (3) "988 crisis hotline enterprise" or "enterprise" means the 988 crisis hotline enterprise created in section 27-64-103. (4) "988 surcharge" or "surcharge" means the 988 surcharge imposed by the 988 crisis hotline enterprise pursuant to section 27-64-103 (4)(a). (5) "Commission" or "public utilities commission" means the public utilities commission of the state of Colorado created in section 40-2-101. (6) "Consumer" means a person who purchases prepaid wireless telecommunications service in a retail transaction. (7) "Department" means the department of revenue. (8) "Person" means any individual; firm; partnership; copartnership; joint venture; association; cooperative organization; corporation, either municipal or private and organized for profit or not; governmental agency; state; county or city and county; political subdivision; state department; commission; board; bureau, fraternal organization, nonprofit organization, estate, trust, business or common law trust, receiver, assignee for the benefit of creditors, trustee, or trustee in bankruptcy; or any other service user. (9) "Prepaid wireless 988 charge" or "charge" means the charge imposed by the 988 crisis hotline enterprise pursuant to section 27-64-103 (4)(b). (10) "Retail transaction" means the purchase of prepaid wireless telecommunications service from a seller for any purpose other than resale. (11) "Seller" means a person who sells prepaid wireless telecommunications services to another person. (12) "Service supplier" means a person providing 988 access connections to any service user in the state, either directly or by resale. (13) "Service user" means a person who is provided a 988 access connection in the state.

C.R.S. § 40-17.5-102 988 surcharge - collection - rules

40-17.5-102. 988 surcharge - collection - rules. (1) The commission shall collect, on behalf of the 988 crisis hotline enterprise, the 988 surcharge imposed by the enterprise pursuant to section 27-64-103 (4)(a) to fund the enterprise. The commission shall collaborate with the enterprise to establish the amount of the surcharge for the next calendar year. (2) Each service supplier shall collect the surcharge from its service users. The surcharge is the liability of the service user and not of the service supplier; except that the service supplier is liable to remit all surcharges that the service supplier collects from service users. (3) (a) The service supplier shall remit the collected surcharges to the commission on a monthly basis in a manner established by the commission. The commission shall establish remittance procedures by rule. A service supplier is subject to the penalties and procedures in section 40-17.5-103 for the failure to collect or correctly remit a surcharge in accordance with this section. (b) A service supplier may deduct and retain one percent of the surcharges that are collected by the service supplier from its service users. (c) (I) The state treasurer shall credit the surcharge collections remitted to the commission pursuant to subsection (3)(a) of this section to the 988 crisis hotline cash fund created in section 27-64-104. Any surcharge transmitted to the state treasurer that is collected on behalf of the 988 crisis hotline enterprise is excluded from state fiscal year spending. (II) The commission may retain up to four percent of the collected surcharges necessary to reimburse the commission for its direct and indirect costs of administering the collection and remittance of surcharges for the 988 crisis hotline, including costs related to conducting audits of service suppliers in accordance with section 40-17.5-103. (4) The surcharge imposed by the enterprise pursuant to section 27-64-103 (4)(a) is the only direct 988 funding obligation imposed upon service users in the state. No tax, fee, surcharge, or other charge to fund the 988 crisis hotline is imposed by the state, any political subdivision of the state, or any intergovernmental agency upon a seller or consumer with respect to the sale, purchase, use, or provision of 988 access connection in the state. (5) This section does not apply to prepaid wireless telecommunications services.

C.R.S. § 40-17.5-103 Remittance of surcharges - incorrect or delinquent reports - penalties - administrative fees - rules

40-17.5-103. Remittance of surcharges - incorrect or delinquent reports - penalties - administrative fees - rules. (1) Every service supplier shall collect the 988 surcharge by the 988 crisis hotline enterprise pursuant to section 27-64-103 (4)(a) from its service users. (2) The duty to collect or remit the 988 surcharge commences on January 1, 2022. The 988 surcharge must be stated separately or on the same line item as the 911 surcharge created in section 29-11-102.3. The revenues collected from the 988 and 911 surcharges must not be combined in any way and must be collected and remitted to the commission separately. (3) A service supplier is liable only for the 988 surcharge collected pursuant to this article 17.5 until it is remitted to the commission. The amount remitted by the service supplier must reflect the actual collections based on the actual 988 access connections billed. (4) A service supplier shall remit the 988 surcharge in accordance with section 40-17.5-102 and rules adopted by the commission. (5) (a) The service supplier shall maintain a record of the amount of each 988 surcharge collected and remitted by service user address for a period of three years after the time the charge was collected and remitted. (b) If a service supplier fails to timely file a report and remit the 988 surcharge as required by this section, or if a service supplier files an incorrect report or fails to remit the correct amount, the commission shall estimate the amount of the remittance due for the period or periods for which the service supplier is delinquent. The commission shall make the estimate based upon the information available. The commission shall compute and assess a penalty equal to fifteen percent of the estimate of the delinquent amount and shall assess interest on the delinquent charges at the rate of one percent each month from the date when due until the date paid. (c) Except as provided in this section and unless such time is extended by agreement pursuant to subsection (5)(d) of this section, the amount of a delinquent remittance and the penalty and interest owed pursuant to subsection (5)(b) of this section, other than interest accruing thereafter, must be assessed within three years after the date the incorrect report was filed or the delinquent report was to be filed. The commission shall not file a notice of lien, issue a distraint warrant, institute a suit for collection, or take other action to collect the amount after the expiration of such period unless the commission issues a notice of assessment for the amount within such period or within an extended period pursuant to subsection (5)(d) of this section. (d) If, before the expiration of the time prescribed for the assessment of delinquent amounts in subsection (5)(c) of this section, the commission and the service supplier consent in writing to an assessment after such time, the amount calculated in accordance with subsection (5)(b) of this section may be assessed at any time prior to the expiration of the period agreed upon. The period agreed upon may be extended by subsequent agreements in writing made before the expiration of the period previously agreed upon. The commission may file a lien against the property of the service supplier for up to one year after the expiration of any such period, unless otherwise specifically provided in this article 17.5. (e) The commission may conduct an audit of a service supplier's books and records concerning the collection and remittance of the charges authorized by this article 17.5. A public inspection of the audit and of documents reviewed in the audit is subject to section 24-72-204. The commission is responsible for expenses the commission may incur to conduct the audit. In connection with audits performed, service suppliers shall make relevant records available to the auditors at no charge. The commission shall promulgate rules governing the audit and appeal procedures. . A public inspection of the audit and of documents reviewed in the audit is subject to section 24-72-204. The commission is responsible for expenses the commission may incur to conduct the audit. In connection with audits performed, service suppliers shall make relevant records available to the auditors at no charge. The commission shall promulgate rules governing the audit and appeal procedures. (f) The commission shall deposit any penalties or interest in the 988 crisis hotline cash fund created in section 27-64-104.

C.R.S. § 40-17.5-104 Prepaid wireless 988 charge - collection - rules

40-17.5-104. Prepaid wireless 988 charge - collection - rules. (1) (a) The seller shall collect, on behalf of the 988 crisis hotline enterprise, the prepaid wireless 988 charge imposed by the enterprise pursuant to section 27-64-103 (4)(b) from the consumer on each retail transaction occurring in the state. The amount of the prepaid wireless 988 charge shall be either disclosed to the consumer or separately stated or stated on the same line item as the 911 surcharge created in section 29-11-102.3 on an invoice, receipt, or other similar document the seller provides to the consumer. A seller shall elect to either disclose or separately state the charge and shall not change the election without the written consent of the department. The seller is deemed to have collected the charge notwithstanding the seller's failure to separately disclose or state the charge on an invoice, receipt, or other similar document the seller provides to the consumer. (b) For purposes of this section, a retail transaction occurs in Colorado if: (I) The consumer effects the retail transaction in person at a business location in Colorado; (II) If subsection (1)(b)(I) of this section does not apply, the product is delivered to the consumer at a Colorado address provided to the seller; (III) If subsections (1)(b)(I) and (1)(b)(II) of this section do not apply, the seller's records, maintained in the ordinary course of business, indicate that the consumer's address is in Colorado and the records are not made or kept in bad faith; (IV) If subsections (1)(b)(I) to (1)(b)(III) of this section do not apply, the consumer gives a Colorado address during the consummation of the sale, including the consumer's payment instrument if no other address is available, and there is no indication that the address is given in bad faith; or (V) If subsections (1)(b)(I) to (1)(b)(IV) of this section do not apply, the mobile telephone number is associated with a Colorado location. (c) The prepaid wireless 988 charge is the liability of the consumer and not of the seller; except that the seller is liable to remit all prepaid wireless 988 charges that the seller collects from a consumer as provided in subsection (2) of this section. (d) The amount of the prepaid wireless 988 charge that is collected by a seller from a consumer is not included in the base for measuring any tax, fee, surcharge, or other charge that is imposed by the state, any political subdivision of the state, or any intergovernmental agency. (2) (a) The seller shall remit any collected prepaid wireless 988 charges to the department at the times and in the manner provided in part 1 of article 26 of title 39. The department shall establish, by rule, registration and payment procedures that substantially coincide with the registration and payment procedures that apply under part 1 of article 26 of title 39. A seller is subject to the penalties under part 1 of article 26 of title 39 for failure to collect or remit a prepaid wireless 988 charge in accordance with this section. (b) A seller may deduct and retain three and three-tenths percent of the prepaid wireless 988 charges that are collected by the seller from the consumers. (c) The audit and appeal procedures applicable to the state sales tax pursuant to part 1 of article 26 of title 39 apply to prepaid wireless 988 charges. (d) The department shall, by rule, establish procedures by which a seller may document that a transaction is not a retail transaction, which procedures must substantially coincide with the procedures for documenting that a sale was wholesale for purposes of the sales tax pursuant to part 1 of article 26 of title 39. rsuant to part 1 of article 26 of title 39 apply to prepaid wireless 988 charges. (d) The department shall, by rule, establish procedures by which a seller may document that a transaction is not a retail transaction, which procedures must substantially coincide with the procedures for documenting that a sale was wholesale for purposes of the sales tax pursuant to part 1 of article 26 of title 39. (e) (I) The state treasurer shall credit the prepaid wireless 988 charges remitted to the department pursuant to subsection (2)(a) of this section to the 988 crisis hotline cash fund created in section 27-64-104. (II) The department may retain up to three percent of the collected charges necessary to reimburse the department for its direct costs of administering the collection and remittance of prepaid wireless 988 charges. (3) The prepaid wireless 988 charge imposed pursuant to section 27-64-103 (4)(b) is the only direct 988 funding obligation imposed with respect to prepaid wireless telecommunications service in the state. No tax, fee, surcharge, or other charge to fund the 988 crisis hotline is imposed by the state, any political subdivision of the state, or any intergovernmental agency upon a seller or consumer with respect to the sale, purchase, use, or provision of prepaid wireless telecommunications service.

C.R.S. § 40-17.5-105 Immunity of providers

40-17.5-105. Immunity of providers. No service provider or service supplier, or any employee or agent thereof, shall be liable for any damages in a civil action for injuries, death, or loss to person or property incurred as a result of any act or omission of such service provider, service supplier, employee, or agent in connection with developing, adopting, implementing, maintaining, enhancing, or providing 988 access connection or service, unless such damage or injury was intentionally caused by or resulted from gross negligence of the provider, supplier, employee, or agent.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://leg.colorado.gov/sites/default/files/images/olls/crs2024-title-40.docxFetched: 10/6/2026