Program Synopsis
- Rate: 0.5% (0.005) of construction and building materials consumed and fixtures installed
- Coverage: All projects in Pitkin County, including within municipal jurisdictions
- Collection method: Per project deposit at permitting with final return due 90 days after certification of occupancy is issued
- Deposit Calculation: Estimated project valuation x 0.1 x 0.005
- Responsible taxpayer: General contractor and property owner share joint liability
- Waivers: Homeowner's appliance fixture purchases of less than $4,000 per year
- Exemptions: Non-profit and government projects
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