Colorado Union of Taxpayers Foundation, Petitioner v. City of Aspen; Steve Skadron, Adam Frisch, Art Daily, Ann…

Summary

The court held that Aspen's $0.20 paper-bag charge is a regulatory fee rather than a tax because its primary purpose is to defray reasonable costs associated with a waste-reduction program, not to raise revenue for general governmental expenses. The charge therefore is not subject to TABOR's voter-approval requirement, and the court affirmed the judgment below. Justice Coats, joined by Justice Boatright, and Justice Hood dissented, concluding that the charge primarily funded broad public programs and operated as a tax requiring voter approval.