DEPARTMENT OF REVENUE
Division of Motor Vehicles – Titles and Registration Sections
1 CCR 204-14
TEMPORARY SPECIAL EVENT LICENSE PLATES

Basis:		The statutory basis for this regulation is 42-1-204 and 42-3-220 CRS. 
Purpose:	The following rules and regulations are promulgated to establish criteria for the issuance of temporary special event license plates.

1.0	Definitions

1.1	“Temporary Special Event License Plate” – means a special license plate valid for a
	limited time period that is issued to a person or group of people in connection with a special event.  “Temporary special event license plate” does not mean a special plate for the purposes of Group Special License Plates, Alumni, or Distinctive Special License Plates.
1.2	“Temporary Special Event” – means a social gathering or activity that is temporary in nature, not to exceed sixty (60) calendar days, that could be one-time and/or annual event having a limited or specific function, application, or scope.
1.3	“Department” – means the department of revenue of this state acting directly or through its duly authorized officers and agents.
2.0	Requirements and Process for Temporary Special Event License Plates

2.1	The department may issue a temporary special event license plate to a person or group 
	of people in connection with a temporary special event for a passenger vehicle or a truck that does not exceed sixteen thousand pounds empty weight.
2.2	An applicant for a temporary special event license plate shall submit to the department the name, date or dates, and location of the temporary special event to which the request for the license plate(s) is connected; the dates the license plate(s) are needed; the quantity of license plates requested; a list of vehicle information including the vehicle identification number, make, model, and year of each vehicle; a certified letter stating that insurance coverage will be in place for each vehicle during its use for the period for which the temporary special event license plate is issued; and any other information required by the department.
2.3	All applications for temporary special event license plates shall be completed and submitted to the Department of Revenue, Division of Motor Vehicles, Registration Section at least ninety (90) days prior to the start of the temporary special event.  Only applications on forms provided by the department will be accepted.  The department will issue application forms and packets to all interested persons/groups upon request.  
2.4	Temporary special event license plates shall be issued only by the Department of Revenue, Division of Motor Vehicles, Registration Section.
2.5	Temporary special event license plates are only effective when accompanied by a Letter of Authorization for Use of Temporary Special Event License Plates as issued by the Registrations and License Plate Programs Manager for the dates and times as authorized in the letter.  Each temporary special event license plate used for the event shall have the Letter of Authorization associated with it at all times it is displayed on the vehicle.
2.6	Temporary special event license plates are issued only for the time period specifically stated on the application submitted.  If the temporary special event is an annual affair, an application must be submitted for each subsequent year.
2.7 	Previously issued temporary special event license plates may be authorized for subsequent use upon request by the organization.  If the request is approved by the Registrations section, a new letter of authorization will be provided to the organization.  No additional fees will be collected.  The organization must comply with all other requirements.  The plates must be legible and undamaged to be approved for subsequent use.   
2.8	Temporary special event license plate applicants shall pay the fees, made by check, as listed below per set or single.  Payment must be received prior to shipment/receipt of the plates.
a.	Single plates
1.	$22.46 per single plate payable to DEPARTMENT OF REVENUE.
2.	$2.54 per single plate payable to COLORADO CORRECTIONAL INDUSTRIES.
b.	Set plates
1.	$19.92 per set payable to DEPARTMENT OF REVENUE.
2.	$5.08 per set payable to COLORADO CORRECTIONAL INDUSTRIES.
2.9	Fees collected by the department for temporary special event license plates shall be transmitted to the state treasurer, who shall credit the same to the license plate cash fund, created in section 42-3-301(1). 
2.10	Temporary special event sponsor/applicant may request that the temporary special event plates be mailed to them.  The department will not incur any cost for mailing of the temporary special event plates.  The Temporary special event sponsor/applicant shall provide pre-paid means (i.e., UPS, FedEx, USPS etc…) to the department to accomplish this.
2.11	Temporary special event license plates must be designed within the formats established by the department.  The department shall have final approval authority of the design.
2.12	The department may deny any application request in which the design may be considered offensive or which could be misleading.
2.13	The department shall work with the temporary special event sponsor/applicant unless the temporary special event sponsor/applicant has designated a specific agent for the purpose of obtaining temporary special event license plates.  Designation of specific agent shall be provided to the department in writing.
2.14	It is the responsibility of the temporary special event sponsor/applicant to assure that the vehicle(s) displaying temporary special event license plates are maintained in a roadworthy condition.
2.15	Only completed applications received at least ninety (90) days prior to the date that the plates are to be utilized for the temporary special event will be processed.
2.16	Sample plates of the finished design will not be provided unless specifically requested.  Upon request, a fee of $2.54 per single plate will be charged to cover the materials used to produce the sample plate.
2.17	Temporary special event license plates shall not display year and month tabs.
2.18	Upon expiration of the temporary special event, the temporary special event license plate(s) must be removed from all motor vehicles and becomes the property of the sponsor/applicant.
2.19	Temporary special event license plates shall not be displayed on vehicles before or after the authorized temporary special event dates.  Should adjustment to the dates be required, a request must be made for a new letter of authorization from the department.  Changes to temporary special event dates and authorization must be submitted at least one week prior to beginning of the special event to allow sufficient time for the department to review, provide authorization, and inform law enforcement.
2.20	The department will provide the letter of authorization, sample copies of authorized temporary special event license plates, the completed application, vehicle information, and the temporary special event sponsor/applicant’s contact information to law enforcement.  This notification will provide verification that the use of the special event license plates has been approved and authorized by the department within the dates specified.  
2.21	Lost or stolen temporary special event license plates shall be reported within seventy-two (72) hours to the department and to local law enforcement.  Replacement plates will be provided at the cost as stated in 2.8 above, if remanufacture is possible.  Remanufacture will not be authorized until incident report paperwork from law enforcement is provided to the department, by the sponsor, stating the plate(s) that were lost or stolen.
2.22	Motor vehicle dealers, manufacturers, or rental car companies may donate vehicles, including untitled motor vehicles operated under a Manufacturer’s Certificate of Origin (MCO) to the event organizer.  The Colorado Sales Tax Act requires the application of sales or use tax to all use or consumption.  The donation or gift of an item requires the sales or use tax be paid by the donor as per Sales and Use Tax Special Regulation – Gifts, Premiums and Prizes as referenced in SR-3.5 – Automobile Dealers and Special Event Vehicles regulation of The Colorado Sales Tax Act. Commercial rental motor vehicles are either taxed at their full purchase price, or, when elected by the renter, the sales tax is collected on the rental payments.  Therefore the temporary special event use of the vehicle is subject to the payment of a sales tax as computed below.
a.	A dealership or manufacturer shall report and make a tax return and payment to the Department of Revenue using DR0100A Retail Sales Tax Return for Occasional Sales form for sales tax on a taxable amount as determined by completion of the DR0100A.  
b.	Proof of tax payment shall be provided on the sales tax form DR0100A prior to issuance and authorization of use of temporary special event license plates by the department.
2.23	The department reserves the right to deny any application for temporary special event license plates and may revoke the use of temporary special event license plates that are in violation of 42-3-220 C.R.S. and this regulation.  Ten (10) days from being notified that the use of temporary special event license plates is revoked the sponsor/applicant must return all manufactured temporary special event license plates for the temporary special event to the department for destruction.