(2) There are hereby imposed the following additional cigarette and tobacco taxes:
(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.
(4) All revenues received by operation of subsection (2) shall be excluded from fiscal year spending, as that term is defined in section 20 of article X of this constitution, and the corresponding spending limits upon state government and all local governments receiving such revenues.
(5) The revenues generated by operation of subsection (2) shall be appropriated annually by the general assembly only in the following proportions and for the following health related purposes:
(b) Nineteen percent (19percnt;) of such revenues shall be appropriated to fund comprehensive primary care through any Colorado qualified provider, as defined in the "Colorado Medical Assistance Act," article 4 of title 26, Colorado Revised Statutes, or any successor act, that meets either of the following criteria:
(II) At least 50percnt; of the patients served by the qualified provider are uninsured or medically indigent as defined in the "Colorado Medical Assistance Act," article 4 of title 26, Colorado Revised Statutes, or any successor act, or are enrolled in the children's basic health plan or the Colorado medical assistance program, or successor programs.
(c) Sixteen percent (16percnt;) of such revenues shall be appropriated for school and community-based and statewide tobacco education programs designed to reduce initiation of tobacco use by children and youth, promote cessation of tobacco use among youth and adults, and reduce exposure to second-hand smoke. Such revenues shall be appropriated through the "Tobacco Education, Prevention and Cessation Act", part 8 of article 3.5 of title 25, Colorado Revised Statutes, or any successor act.
(d) Sixteen percent (16percnt;) of such revenues shall be appropriated for the prevention, early detection, and treatment of cancer and cardiovascular and pulmonary diseases. Such revenues shall be appropriated to the prevention services division of the Colorado department of public health and environment, or successor agency, and shall be distributed statewide with oversight and accountability by the Colorado state board of health created by article 1 of title 25, Colorado Revised Statutes.
(e) Three percent (3percnt;) of such revenues shall be appropriated for health related purposes to provide revenue for the state's general fund, old age pension fund, and municipal and county governments to compensate proportionately for tax revenue reductions attributable to lower cigarette and tobacco sales resulting from the implementation of this tax.
(7) Notwithstanding any other provision of law, the general assembly may use revenue generated under this section for any health related purpose and to serve populations enrolled in the children's basic health plan and the Colorado medical assistance program at their respective levels of enrollment on the effective date of this section. Such use of revenue must be preceded by a declaration of a state fiscal emergency, which shall be adopted only by a joint resolution, approved by a two-thirds majority vote of the members of both houses of the general assembly and the governor. Such declaration shall apply only to a single fiscal year.
(8) Revenues appropriated pursuant to subsections (5) and (7) of this section shall not be subject to the statutory limitation on general fund appropriations growth or any other spending limitation existing in law.
(9) This section is effective January 1, 2005.
