State taxes shall be increased $185.1 million annually after full implementation by the amendment to the Colorado Revised Statutes concerning an increase in the state sales and use tax to provide funding for long-term services for persons with developmental disabilities, and in connection therewith, increasing the rate of the state sales and use tax beginning on July 1, 2009, by one-tenth of one percent in each of the next two fiscal years; permitting the state to retain and spend all revenues from the new tax, notwithstanding the state spending limit; requiring an amount equal to the net revenue from the new tax to be deposited in the newly created Developmental Disabilities Long-Term Service Cash Fund; requiring the money in the fund to be used to provide long-term services for the persons with developmental disabilities; and prohibiting reductions in the level of state appropriations in the annual general appropriations bill existing on the effective date of this measure for long-term services for persons with developmental disabilities.