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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

• 3-3-1 Legislative Intent
• 3-3-2 Imposition and Rate of Tax
• 3-3-3 Liability for Tax
• 3-3-4 Taxes Collected are Held in Trust
• 3-3-5 Definition
• 3-3-6 Exempt Transactions
• 3-3-7 Licensing and Reporting Procedure
• 3-3-8 Maintenance and Preservation of Tax Returns, Reports, and Records
• 3-3-9 Interest and Penalties for Failure to File Tax Return or Pay Tax
• 3-3-10 Refunds
• 3-3-11 Hearings and Appeals (Repealed by Ordinance No. 552 (1987))
• 3-3-12 Enforcement of Tax Liability
• 3-3-13 Duties and Powers of City Manager
• 3-3-14 City Employee Conflicts of Interest Prohibited

Chapter 3-3: Public Accommodations Tax²³

3-3-1 Legislative Intent.

The city council intends that every person who, for consideration, leases or rents any hotel room, motel room, or other accommodation located in the city for lodging purposes shall pay and every person who furnishes for lease or rental any such accommodation shall collect the tax imposed by this chapter.

(Ordinance No. 5882 (1997))

3-3-2 Imposition and Rate of Tax.

On and after January 1, 1985, there is and shall be paid and collected an excise tax of five and one-half percent on the price paid for the leasing or rental of any hotel room, motel room, or other "public accommodation"²⁴ located in the city for lodging purposes.

(Ordinance Nos. 4865 (1984); 5882 (1997))

3-3-3 Liability for Tax.

(a) No lessee or renter of a hotel room, motel room, or other accommodation located in the city and used for lodging purposes shall fail to pay, and no lessor or renter of such accommodation shall fail to collect the tax levied by this chapter.

(b) The burden of proving that any transaction is not subject to the tax imposed by this chapter is upon the person upon whom the duty to collect the tax is imposed.

(Ordinance No. 5882 (1997))

3-3-4 Taxes Collected are Held in Trust.

All sums of money paid by a person who leases or rents any hotel room, motel room, or other accommodation as the public accommodations tax imposed by this chapter are public monies that are the property of the city. The person required to collect and remit the public accommodations tax shall hold such monies in trust for the sole use and benefit of the city until paying them to the city manager.

3-3-5 Definition.

As used in this chapter, "lodging purposes" means any use of a hotel room, motel room or other accommodation other than for meeting or eating.

(Ordinance No. 5882 (1997))

3-3-6 Exempt Transactions.

The following entities and transactions are exempt from the duty to pay tax under this chapter but not the duty to collect and remit the tax levied hereby:

(a) The United States Government, the State of Colorado, its departments and institutions, and the political subdivisions thereof including the city, when acting in their governmental capacities and performing governmental functions and activities, and when the government's obligation is paid for directly to the licensee by a purchase card or a draft or warrant drawn on the government's account; and

(b) Religious, charitable, and quasi-governmental organizations but only in the conduct of their regular religious, charitable, and quasi-governmental capacities, only if each such organization has obtained an exempt organization license under section 3-2-12, "Exempt Institution License," B.R.C. 1981, and furnishes the exempt tax license to the person who rents or leases public accommodation to the organization, and only if the organization's obligations have been paid for directly by it to the public accommodations tax licensee without reimbursement therefor.

(Ordinance Nos. 5882 (1997); 6090 (1999))

3-3-7 Licensing and Reporting Procedure.

(a) Every person with a duty to collect the tax imposed by this chapter shall obtain a license to collect the tax and shall report such taxes collected on forms prescribed by the city manager and remit such taxes to the city on or before the twentieth day of the month for the preceding month or months under report.

(b) The city manager shall issue a public accommodations tax license to persons who pay the fee prescribed by section 4-20-38, "Tax License Fees," B.R.C. 1981, and complete an application therefor stating the name and address of the person and the business and such other information as the manager may require. The license shall be numbered, show the name, residence, place, and character of the business of the license of the licensee, and be conspicuously posted in the place of business for which it is issued. No public accommodations tax license is transferable. The manager shall not issue a public accommodations tax license until the zoning administrator has verified that the location of the business complies with the provisions of title 9, "Land Use Code," B.R.C. 1981. The license is effective until December 31 of the year of issue, unless sooner revoked.

(c) The license is valid so long as the business remains in continuous operation or the license is canceled by the licensee or revoked by the city.

(d) Whenever a business entity that is required to be licensed under this chapter is sold, purchased, or transferred, so that the ownership interest of the purchaser or seller changes in any respect, the purchaser shall obtain a new public accommodations tax license.

(e) The license may be revoked as provided in section 3-2-13, "Revocation of License," B.R.C. 1981.

(Ordinance Nos. 4803 (1984); 5599 (1993); 5882 (1997))

3-3-8 Maintenance and Preservation of Tax Returns, Reports, and Records.

(a) The city manager may require any person to make such return, render such statement, or keep and furnish such records as the manager may deem sufficient and reasonable to demonstrate whether or not the person is liable under this chapter for payment or collection of the tax imposed hereby.

(b) Any person required to make a return or file a report under this chapter shall preserve those reports as provided in section 3-2-18, "Taxpayer Duty to Keep Records and Make Reports," B.R.C. 1981.

(c) The city manager shall maintain all reports and returns of taxes required under the chapter as provided in section 3-2-20, "Preservation of Tax Returns and Reports," B.R.C. 1981.

(Ordinance No. 5882 (1997))

3-3-9 Interest and Penalties for Failure to File Tax Return or Pay Tax.

(a) Penalties for failure of a person to collect the accommodations tax or to make a return and remit the correct amount of tax required by this chapter and procedures for enforcing such penalties are as prescribed in section 3-2-22, "Penalties for Failure to File Tax Return or Pay Tax (Applies to Entire Title)," B.R.C. 1981.

(b) Interest on overpayments and refunds is as prescribed in section 3-2-24, "No Interest on Overpayments and Refunds (Applies to Entire Title)," B.R.C. 1981.

(Ordinance No. 5882 (1997))

3-3-10 Refunds.

Refunds of taxes paid under this chapter are as prescribed in section 3-2-23, "Refunds (Applies to Entire Title)," B.R.C. 1981.

(Ordinance No. 5882 (1997))

3-3-11 Hearings and Appeals.

Repealed.

(Ordinance Nos. 5052 (1987); 5882 (1997))

3-3-12 Enforcement of Tax Liability.

(a) The public accommodations tax imposed by this chapter, together with all interest and penalties pertaining thereto, is a first and prior lien on tangible personal property in which the person responsible to collect and 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 a notice of lien, as provided in subsection 3-2-27(c), B.R.C. 1981.

(b) The provisions of sections 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," 3-2-37, "Violations of Tax Chapter," and 3-2-38, "Limitations," B.R.C. 1981, govern the authority of the city manager to collect the taxes, penalties and interest imposed by this chapter.

(Ordinance No. 5882 (1997))

3-3-13 Duties and Powers of City Manager.

The city manager is authorized to administer the provisions of this chapter and has all other duties and powers prescribed in section 3-2-17, "Duties and Powers of City Manager," B.R.C. 1981.

(Ordinance No. 5882 (1997))

3-3-14 City Employee Conflicts of Interest Prohibited.

No deputy, agent, clerk, or other officer or employee of the city engaged in any activity governed by this chapter shall engage in the business or profession of tax accounting or accept employment with or without compensation from any person holding a public accommodations tax license from the city for the purpose, directly or indirectly, of preparing tax returns or reports required by the city, the State of Colorado, its political subdivisions, any other state, or the United States, or accept any employment for the purpose of advising, preparing materials or data, or auditing books or records to be used in an effort to defeat or cancel any tax or part thereof that has been assessed by the city, the State of Colorado, its political subdivisions, any other state, its political subdivisions, or the United States.

(Ordinance No. 5882 (1997))

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²³ Adopted by Ordinance No. 4610. Derived from Ordinance No. 3660.

²⁴ Defined in section 3-1-1, "Definitions," B.R.C. 1981.

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