The Department of Revenue is processing 2023 income tax returns. For more information, please read the Department's announcement.

 
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Prearranged Ride Fee

Effective July 1, 2022, Colorado imposes on transportation network companies a prearranged ride fee on prearranged rides requested and accepted through a digital network operated by the transportation network company. 

A prearranged ride means a period of time that begins when a driver accepts a requested ride through a digital network, continues while the driver transports the rider in a personal vehicle, and ends when the rider departs from the personal vehicle.

The transportation network company is responsible for filing a return with and paying the prearranged ride fee to the Department for all prearranged rides provided through its digital network. 

For information about registering as a transportation network company, visit the Public Utilities Commission (PUC) website.

Returns and payments are due on the last day of the month following the end of a quarter. A return must be filed even if no fee is due. If the due date falls on a holiday or weekend, the return and payment are due the next business day.

The due dates for the returns and payments are below:

PeriodDue Dates
First Quarter (January through March)April 30th
Second Quarter (April through June)July 31st
Third Quarter (July through September)October 31st
Fourth Quarter (October through December)January 31st

 

The prearranged ride fee is made up of the clean fleet per ride fee and the air pollution mitigation per ride fee. A lower rate is imposed for zero emissions motor vehicle rides and carshare rides. 

A carshare ride is a prearranged ride where the rider agrees, at the time they request a ride, to be transported with another rider who separately requested a ride. A Zero Emissions Motor Vehicle (ZEV) ride is any prearranged ride in which the vehicle used is powered solely through an electric battery or hydrogen cell. 

The rates are listed below:
 

Prearranged Ride Fee
Period

FY 2022-2023

FY 2023 - 2024

FY 2024 - 2025

Fee TypeCarshare/ZEV RateStandard RateCarshare/ZEV RateStandard RateCarshare/ZEV RateStandard Rate
Clean Fleet Per Ride Fee$0.0375$0.075$0.04$0.0775$0.0425$0.08
Air Pollution Mitigation Per Ride Fee$0.1125$0.225$0.12$0.2325$0.1275$0.24
Total Prearranged Ride Fee$0.15$0.3$0.16$0.31$0.17$0.32