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Chapter 3-12: Climate Action Plan Excise Tax1

3-12-1.  Legislative Intent. Go to the top

It is the purpose of this chapter to raise revenue to implement the City's Climate Action Plan, including incentives, services and other assistance to Boulder residents and businesses to improve energy efficiency, expand the use of renewable energy, and take other necessary steps toward reducing local greenhouse gas emissions. Additionally, the city council determines and declares that the consumption of electricity 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 incurred to implement the Climate Action Plan; and in accordance with this purpose, all of the proceeds of this excise tax should be placed in and become a part of a separate special revenue fund of the City.

Ordinance No. 7884 (2012)

3-12-2.  Imposition of Climate Action Plan Excise Tax. Go to the top

(a)  Any person consuming electricity shall pay a Climate Action Plan excise tax at the rate prescribed by subsection (c) of this section, as applicable.

(b)  The Climate Action Plan excise tax shall expire on March 31, 2018.

(c)  The Climate Action Plan excise tax rates shall be:

Category Tax
Residential $0.0049 per kWh
Commercial 0.0009 per kWh
Industrial 0.0003 per kWh

Ordinances Nos. 7657 (2009); 7884 (2012)

3-12-3.  Exemptions. Go to the top

The portion of electricity voluntarily purchased as utility provided wind power shall be exempt.

Ordinance No. 7884 (2012)

3-12-4.  Payment of Tax. Go to the top

Any incumbent electricity provider operating within the City pursuant to a franchise or otherwise ("Provider") shall bill and collect the Climate Action Plan excise tax and shall remit said tax to the city manager in the manner required by section 3-12-5, "Payment Schedule, Reporting and Inspection of Records," B.R.C. 1981. The tax may be expressly identified on any consumer bills as the "The City of Boulder Climate Action Plan Excise Tax" or as the "Climate Action Plan Tax."

Ordinance No. 7884 (2012)

3-12-5.  Payment Schedule, Reporting, and Inspection of Records. Go to the top

(a)  For the Climate Action Plan excise tax amounts billed pursuant to this chapter, payment shall be made by the Provider in monthly installments not more than thirty days following the close of the month for which payment is to be made. Initial and final payments shall be prorated for the portions of the months at the beginning and end of the term of this excise tax.

(b)  In addition, the Provider shall also submit monthly reports to the city supporting the amount of the Climate Action Plan excise tax remitted for that month including energy use and amounts remitted by sector and Windsource electricity purchases exempted by sector. Electronic or paper reports are acceptable.

(c)  It shall be the duty of the Provider to keep and preserve, for a period of three years, suitable records and other such books or accounts, including, without limitation, original sales and purchase records, as may be necessary to determine the amount of the Climate Action Plan excise tax for the collection of which the Provider 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 the Provider and to make copies of the entries or contents thereof.

Ordinance No. 7884 (2012)

3-12-6.  Enforcement of Tax Liability. Go to the top

(a)  The excise tax imposed by this chapter is a first and prior lien on tangible personal property in which the Provider 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 excise tax imposed under this chapter.

Ordinance No. 7884 (2012)

3-12-7.  Duties and Powers of City Manager. Go to the top

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. In addition, the city manager is authorized to enter into agreements with Providers to establish procedures for tax collection, payment to the city, and the reasonable setup and collection charges that will be owed to such Provider.

Ordinance No. 7884 (2012)

1 Adopted by Ordinance No. 7509.