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Boulder Revised Code Home

1. Charter
2. Title 1 General Administration
3. Title 2 Government Organization
4. Title 3 Revenue and Taxation
1. Chapter 3-1 Definitions
2. Chapter 3-2 Sales and Use Tax
3. Chapter 3-3 Public Accommodations Tax
4. Chapter 3-4 Admissions Tax
5. Chapter 3-5 Tax Refund Program
6. Chapter 3-6 Occupation Tax on Local Exchange Telephone Service Suppliers
7. Chapter 3-7 Occupation Tax
8. Chapter 3-8 Development Excise Tax
9. Chapter 3-9 Housing Excise Tax
10. »Chapter 3-10 Trash Tax
11. Chapter 3-11 Education Excise Tax (Repealed)
12. Chapter 3-12 Climate Action Plan Excise Tax
13. Chapter 3-13 Utility Occupation Tax
5. Title 4 Licenses and Permits
6. Title 5 General Offenses
7. Title 6 Health, Safety and Sanitation
8. Title 7 Regulation of Vehicles, Pedestrians, and Parking
9. Title 8 Parks, Open Space, Streets, and Public Ways
10. Title 9 Land Use Regulation
11. Title 10 Structures
12. Title 11 Utilities and Airport
13. Title 12 Human Rights
14. Title 13 Elections and Campaign Disclosures and Activities
15. Title 14 Arts
16. Index
17. Ordinances Pending Codification

Page Contents

• 3-10-1 Legislative Intent
• 3-10-2 Imposition of Occupation Tax
• 3-10-3 Exemptions
• 3-10-4 Voter Approval
• 3-10-5 Imposition of Excise Tax (Repealed by Ordinance No. 5683 (1994))
• 3-10-6 Payment of Tax
• 3-10-7 Designation of Tax
• 3-10-8 Inspection of Records
• 3-10-9 Enforcement of Tax Liability
• 3-10-10 Duties and Powers of City Manager

Chapter 3-10: Trash Tax³⁶

3-10-1 Legislative Intent.

The purpose of this chapter is to impose a tax upon persons engaged in the business of furnishing trash collection services to the inhabitants and residents of the City. The city council determines and declares that the receipt of trash collection services within the City is the exercise of a taxable privilege. The city council further declares that the purposes of the levy of the taxes imposed by this chapter are for the raising of funds for the payment of the expenses of operating the City, including but not limited to the funding of city waste reduction programs. In accordance with these purposes, all proceeds of the tax shall be placed in and become a part of the general fund of the City.

(Ordinance No. 7406 (2004); 7585 (2008))

3-10-2 Imposition of Occupation Tax.

(a) No hauler furnishing trash collection services in the City shall fail to pay to the city manager the occupation tax, prescribed by subsection (b) of this section, upon such services.

(b) Every hauler furnishing trash collection services within the City shall pay occupation tax rates as follows:

(1) Per residential customer: $3.50 per month.

(2) Commercial accounts, including service for residential dumpsters, shall be taxed at $0.85 per cubic yard.

Ordinance Nos. 5683 (1994); 5940 (1997); 7406 (2004); 7585 (2008); 7678 (2009)

3-10-3 Exemptions.

Haulers taxed under the provisions of section 3-10-2, "Imposition of Occupation Tax," B.R.C. 1981, shall be exempt from the payment of the tax otherwise imposed on the furnishing of services for the collection of recyclables and compostables for the expressed purpose of reuse, recycling or composting.

Ordinance No. 7585 (2008)

3-10-4 Voter Approval.

As part of a ballot question placed before the voters by Ordinance No. 5649 (1994), and approved by them in the November 1994 special municipal election, the city's trash tax was raised to a maximum of $3.50 per month for residential customers and a maximum of $0.85 per cubic yard for commercial customers.

Ordinance No. 7406 (2004); 7585 (2008)

3-10-5 Imposition of Excise Tax.

Repealed.

(Ordinance No. 5683 (1994))

3-10-6 Payment of Tax.

Any hauler subject to the occupation tax herein levied shall pay the tax at the end of each quarter of a year for every customer receiving trash collection services. Quarterly payments are due on the first day of the months of February, May, August and November of each year.

(Ordinance Nos. 5349 (1990); 7406 (2004); 7585 (2008))

3-10-7 Designation of Tax.

Persons taxed under the provisions of this chapter are hereby authorized to reflect this tax under the title of "Trash Tax" on the billing statements of their customers or accounts.

(Ordinance Nos. 7078 (2000); 7406 (2004))

3-10-8 Inspection of Records.

It shall be the duty of every hauler taxed under the provisions of this title to keep and preserve suitable records and other such books or accounts, as may be necessary to determine the amount of tax for the collection of which the person is liable under this chapter. The city manager and agents and representatives thereof are entitled at any reason-able time, upon adequate notice, to examine the books and records of any hauler furnishing trash collection services subject to the tax levied by this chapter and to make copies of the entries or contents thereof.

(Ordinance No. 7406 (2004); 7585 (2008))

3-10-9 Enforcement of Tax Liability.

(a) The tax imposed by this chapter is a first and prior lien on tangible personal property in which the person responsible to remit the tax has an ownership interest, subject only to valid mortgages or other liens of record at the time of and prior to the recording of notice of tax lien as provided in subsection 3-2-27(c), B.R.C. 1981.

(b) The provisions of sections 3-2-22, "Penalties for Failure to File Tax Return or Pay Tax (Applies to Entire Title)," 3-2-27, "Tax Constitutes Lien," 3-2-29, "Sale of Business Subject to Lien," 3-2-30, "Certificate of Discharge of Lien," 3-2-31, "Jeopardy Assessment," 3-2-32, "Enforcing the Collection of Taxes Due (Applies to Entire Title)," 3-2-33, "Recovery of Unpaid Tax by Action At Law," 3-2-34, "City May be a Party Defendant," 3-2-35, "Injunctive Relief," 3-2-36, "Obligations of Fiduciaries and Others," and 3-2-38, "Limitations," B.R.C. 1981, providing for enforcement of collection of taxes due, govern the authority of the city manager to collect the occupation tax imposed under this chapter.

(Ordinance Nos. 7012 (1999); 7406 (2004); 7585 (2008))

3-10-10 Duties and Powers of City Manager.

The city manager is authorized to adopt rules and regulations necessary in order to interpret or implement the provisions of this chapter.

(Ordinance No. 7406 (2004); 7585 (2008))

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³⁶ Adopted by Ordinance No. 5434.

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