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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
12. Chapter 3-12 Climate Action Plan Excise 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

• 3-11-1 Legislative Intent
• 3-11-2 Tax Imposed on Residential Development
• 3-11-3 Collection of Unpaid Taxes
• 3-11-4 Effective Date

Chapter 3-11: Education Excise Tax³⁷

3-11-1 Legislative Intent.

It is the purpose of this chapter to promote the development of public educational facilities and services in the city. Revenues from the tax, together with any earnings thereon, shall be deposited in a designated account of the general fund and shall therefore be available to pay for the general expenses of government. However, although the city council recognizes that it cannot bind future city councils, it nonetheless declares its intention that the revenues generated by the education excise tax be appropriated by future city councils only for education related purposes, including, without limitation, development of public educational facilities and services or tax refunds or setoffs relating thereto.

3-11-2 Tax Imposed on Residential Development.

(a) No person engaged in residential development or mobile home pad development in the city shall fail to pay, prior to the scheduling of final building inspection, a tax thereon at the rate of $1.18 per square foot of floor area or, for mobile home parks, potential floor area, up to a cap of 6,000 square feet. ³⁸

(b) This tax shall not apply to the construction of an addition to, renovation, or remodeling of an existing dwelling unit, nor to the construction of a dwelling unit which replaces an existing dwelling unit, provided, however, that the replacement dwelling unit is located on the same lot as the existing dwelling unit and that the existing dwelling unit is demolished before the building permit for the replacement dwelling unit is issued.

(c) For purposes of this chapter, "floor area" shall have the same meaning as defined in chapter 3-8, "Development Excise Tax," B.R.C. 1981. Potential floor area shall be determined by reference to standards for mobile homes as of the date of assessment of the tax.

Ordinance Nos. 7087 (2000); 7168 (2001); 7240 (2002); 7329 (2003); 7406 (2004); 7439 (2005); 7495 (2006); 7564 (2007)

3-11-3 Collection of Unpaid Taxes.

Unpaid education excise taxes constitute a lien on the property. In addition to other collection remedies, the city manager may certify due and unpaid development taxes to the Boulder County Treasurer for collection in the same manner as general property taxes are collected as provided in section 2-2-12, "City Manager May Certify Taxes, Charges, and Assessments to County Treasurer for Collection," B.R.C. 1981.

3-11-4 Effective Date.

The education excise tax shall apply to the construction of any dwelling unit for which an application for a building permit is submitted to the city after April 4, 1995.

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³⁷ Adopted by Ordinance No. 5662, approved by the electorate on November 8, 1994. Codified by Ordinance No. 5689.

³⁸ Ordinance no. 5662, approved by the voters in 1994, authorizes the city council to impose this tax up to the rate of $3.43 per square foot.

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