Colorado Union of Taxpayers Foundation v. City of Aspen

CHIEF JUSTICE RICE delivered the Opinion of the Court.

*509¶ 1 This case presents the question of whether Aspen's $0.20 paper bag charge is a tax subject to voter approval under the Taxpayer's Bill of Rights ("TABOR").1 The trial court held that this charge is not subject to TABOR because it is not a tax, but a fee, as did the court of appeals.

¶ 2 Colorado voters enacted TABOR in 1992. In so doing, voters specifically limited the legislative taxing power of the state and local governments by requiring that any new tax must receive voter approval prior to implementation. However, when a government…