Concerning the taxation of products that contain nicotine, and, in connection therewith, increasing the cigarette tax by eight and seventy-five one-hundredths cents per cigarette and the tobacco products tax by twenty-two percent of the manufacturer's list price; creating a tax on nicotine products that is equal to sixty-two percent of the manufacturer's list price; referring a ballot issue for prior voter approval for the new and increased taxes; dedicating the new tax revenue for behavioral health services for children and youth, health care affordability and accessibility, the Colorado preschool program expansion and enhancement, and the newly created Colorado expanded learning opportunities program; and making an appropriation.