City Sales and Use Tax Rate Change - effective Jan. 1, 2022
Two ballot measures related to public safety funding and mental health and human services funding were passed by Lafayette voters on Nov. 2, 2021. This action will increase the City sales and use tax rate from 3.5% to 3.87%, effective Jan. 1, 2022.
Businesses should continue charging and collecting 3.5% City sales tax on taxable sales to Lafayette customers through Dec. 31, 2021. Adjust point-of-sale systems to begin charging and collecting 3.87% City sales to Lafayette customers made on and after Jan. 1, 2022.
This City sales and use tax rate increase also applies to all City use tax liabilities, including general use tax due on purchases, use tax paid on City building permits, and use tax paid on motor vehicles.
Motor vehicle use tax is collected when they are registered at the Boulder County Clerk and Recorder's office.
Building materials use tax is collected when the building permit is issued.
Businesses purchasing business property which has not already been taxed should remit use tax to the City of Lafayette on a Sales Tax form with section B completed. The frequency should be the same as for the business' sales tax filing. If a business is not required to file a sales tax form, the tax should be remitted by the 20th of the month following when the tax is collected.