CO SB181

Creates the Colorado Alcohol Impact and Recovery Enterprise in the Department of Revenue (beginning as a behavioral health administration entity) to collect fees from alcohol manufacturers and wholesalers and use revenues for prevention, early intervention, treatment, recovery, and harm reduction services.

Imposes per-unit fees on alcohol distributors: $0.0409 per gallon of malt liquor/apple wine/hard cider, $0.0367 per liter of wine, and $0.3060 per liter of spirits, beginning fiscal year 2025-26; fees require general assembly approval to adjust.

Exempts small manufacturers and distributors based on federal thresholds; distributes approximately 80% of funds to treatment and recovery providers, 15% to prevention/early intervention, and 10% to harm reduction and DUI prevention programs.

Establishes an Alcohol Impact Enterprise Board with four non-voting state agency representatives and nine voting members appointed by the governor, including representatives of prevention/treatment/recovery services, people with lived experience, and alcohol industry members.

Requires state auditor to conduct audits in fiscal year 2030-31 and every fourth year thereafter; exempts the enterprise from Colorado constitutional prohibitions on enterprises receiving over $100 million in revenue within five years without voter approval.