Search
Help & SupportChapter 3-10: Trash Tax36
(a) The purpose of this chapter is to impose a tax upon persons engaged in the business of furnishing garbage collection services to the inhabitants and residents of the city. Additionally, the city council determines and declares that the receipt of garbage collection services within the city is the exercise of a taxable privilege. The city council further declares that the purpose of the levy of the taxes imposed by this chapter is for the raising of funds for the payment of the expenses of operating the city including, but not limited to, the funding of the city-wide recycling program; and in accordance with this purpose all of the proceeds of the tax should be placed in and become a part of the general fund of the city.
(b) A portion of the increment of the tax imposed effective January 1, 2005, is intended to support energy efficiency programs and to help develop a roadmap and long-term funding source for meeting the city's Kyoto Protocol goal of reducing local greenhouse gas emissions by seven percent below their 1990 levels by the year 2012. This portion of the increment will expire on December 31, 2006, unless this sunset provision is repealed or amended before that date. The remainder of the increment is intended to support waste reduction programs.
(Ordinance No. 7406 (2004))
3-10-2 Imposition of Occupation Tax.
(a) No person furnishing garbage collection services in the city shall fail to pay to the city manager the occupation tax, prescribed by subsection (c) of this section, upon such services. If a garbage collector provides services subject to the tax imposed by this chapter for less than the whole period for which the occupation tax is imposed, the city manager shall prorate the amount upon the basis of the period of time that the service is provided and the tax is imposed.
(b) The definitions in chapter 6-12, "Trash Hauling," B.R.C. 1981, shall apply to this chapter.
(c) For every person engaged in furnishing garbage collection services within the City of Boulder, the occupation tax rates, based on the volume of garbage collected from and after January 1, 2005, are as follows:
Categories |
Tax |
|---|---|
| Per residential customer: one-can (thirty-two gallon) service | $2.20/month |
| Per residential customer: two-can (sixty-four gallon) service | 3.40/month |
| Per residential customer: three-can or more (ninety-six gallon or more) service (except dumpster service) | 3.50/month |
| Per residential customer: bag service* | 0.15/bag |
| Per commercial customer or account (includes residential dumpsters) | 0.85/cubic yard |
| *Residential bag service applies to residential customers who do not have regularly scheduled trash service. The cumulative tax on bag service shall not exceed $3.50 for any one residential customer of that service in any calendar month. | |
(d) For every person engaged in furnishing garbage collection services within the City of Boulder, the occupation tax rates, based on the volume of garbage collected from and after January 1, 2007, are as follows:
Categories |
Tax |
|---|---|
| Per residential customer: one-can (thirty-two gallon) service | $1.10/month |
| Per residential customer: two-can (sixty-four gallon) service | 2.50/month |
| Per residential customer: three-can or more (ninety-six gallon or more) service (except dumpster service) | 3.50/month |
| Per residential customer: bag service* | 0.15/bag |
| Per commercial customer or account (includes residential dumpsters) | 0.74/cubic yard |
| *Residential bag service applies to residential customers who do not have regularly scheduled trash service. The cumulative tax on bag service shall not exceed $3.50 for any one residential customer of that service in any calendar month. | |
Ordinance Nos. 5683 (1994); 5940 (1997); 7406 (2004).
Persons 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:
(a) For collection of source separated recyclable materials for the expressed purpose of reuse or recycling; and
(b) To any customer having a written contract, existing on October 23, 1990, prohibiting an increase in fees or charges due to the imposition of the tax prescribed in section 3-10-2, "Imposition of Occupation Tax," B.R.C. 1981.
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))
3-10-5 Imposition of Excise Tax.
Repealed.
(Ordinance No. 5683 (1994))
Any persons subject to the occupation tax herein levied or required to remit the collected excise tax shall pay the tax at the end of each quarter of a year for each and every customer and account for whom garbage collection services are provided. The first quarterly payment is due on May 1, 1991, and thereafter 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))
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))
It shall be the duty of every person 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 reasonable time, upon adequate notice, to examine the books and records of any person furnishing garbage collection services subject to the tax levied by this chapter and to make copies of the entries or contents thereof.
(Ordinance No. 7406 (2004))
3-10-9 Enforcement of Tax Liability.
(a) The occupation tax and the excise 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))
3-10-10 Duties and Powers of City Manager.
The city manager is authorized to administer, including, but not limited to, the adoption of administrative policies and guidelines, the provisions of this chapter and has all other duties and powers prescribed by section 3-2-17, "Duties and Powers of City Manager," B.R.C. 1981.
(Ordinance No. 7406 (2004))
36 Adopted by Ordinance No. 5434.