Second Quarter, 2025 City of Boulder Revenue Report

This report provides information and analysis related to 2025 unaudited taxes and fees including sales and use tax, accommodations tax, admissions tax, disposable bag fee, electronic smoking device tax, food service tax, marijuana tax, short-term rental tax, sugar sweetened beverage tax, and the trash tax.

The revenue reported below was received by the city through July 2025 and is largely attributed to economic activity through the month of June.

Details by industry, geographic area and month are found further along in this report, in addition to the Exhibits 1-3.

Table 1 - Sales and Use Tax Summary

Table 1 part 1 - Sales and Use Tax Related to Current Economic Activity
Sales and Use Tax
Related to Current
Economic Activity

YTD
June 2024

YTD
June 2025

Change
in Value

YTD
% Change

12 Month
% Change

Sales Tax

66,235,012

65,994,426

-240,586

-0.36%

0.42%

Rec MJ Additional 3.5%

606,129

500,822

-105,307

-17.37%

-20.66%

Business Use Tax

4,720,467

5,171,933

451,466

9.56%

-9.59%

Construction Use Tax

7,848,855

8,320,162

471,307

6.00%

31.99%

Motor Vehicle Use Tax

3,013,355

3,110,099

96,744

3.21%

10.64%

Total Sales & Use Tax from Current Economic Activity

$82,423,818

$83,097,442

$673,624

0.82%

2.28%

Table 1 part 2 - Sales and Use Tax Related to Prior Periods
Sales and Use Tax
Related to
Prior Periods

YTD
June 2024

YTD
June 2025

Change
In Value

YTD
% Change

12 Month
% Change

Sales Tax Audit Revenue

1,002,884

916,447

-86,437

-8.62%

143.62%

Use Tax Audit Revenue

607,705

491,385

-116,320

-19.14%

338.44%

Total Sales and Use Tax

$84,034,407

$84,505,274

$470,868

0.56%

3.42%

Table 2 - Other Tax & Fee Revenues

Miscellaneous
Revenue Statistics

YTD
une 2024

YTD
June 2025

Change
in Value

YTD
% Change

12 Month
% Change

Accommodations Tax

4,054,892

4,057,710

$2,818

0.07%

2.87%

Admissions Tax

399,251

178,689

-220,562

-55.24%

-1.29%

Disposable Bag Fee

154,869

116,262

-38,606

-24.93%

-37.05%

Electronic Smoking Device Tax

256,638

337,930

81,292

31.68%

3.12%

Food Service Tax

377,106

440,594

63,489

16.84%

22.54%

Rec Marijuana Excise Tax

77,106

127,333

50,227

65.14%

-56.35%

Short-Term Rental Tax

879,026

1,021,434

142,408

16.20%

47.94%

Sugar Sweetened Beverage Tax

2,039,650

2,216,531

176,882

8.67%

0.25%

Trash Tax

846,646

896,690

50,044

5.91%

4.85%

Revenue Trends and Changes

Overview

June YTD sales and use tax based upon current economic activity were up compared to June 2024, by approximately $674K or 0.8%. The increase over YTD June 2024 was the result of gains in more volatile revenue sources; business use, construction use, and motor vehicle use tax categories. Sales tax and the recreational marijuana 3.5% sales tax were down, reflecting a contraction in taxable sales activity.

The city also completes tax compliance audits which may result in additional revenue. This revenue relates to prior periods and is not reflective of current economic activity. Both sales and use tax audit revenue types were down compared to last year, however, are trending with the 2025 budget forecast for these revenue sources. Including audit revenue, total sales and use tax increased from YTD June 2024 by $471K or 0.6%.

Sales Tax

YTD June 2025 sales tax (including audit revenue and the additional 3.5% recreational marijuana tax) decreased by $432,318 (or -0.64%) when compared to YTD June 2024 primarily due to declining revenues across many reported sectors, with noteworthy decreases from Apparel, Building Material – Retail, General Retail, Rec Marijuana, and Transportation/Utilities sectors. Sales tax revenues through June resulted in a compound annual growth rate of 7.0% compared to 2020. The chart below illustrates the trend in sales tax revenue over the past six years. Much of this growth in sales tax is attributable to the adoption of the Marketplace Facilitator ordinance in late 2020.

Line chart showing Total Sales Tax Revenue from 2020 to 2025. Total Sales Tax Revenue from 2020 to 2025, with values rising from $53.5 million in 2020 to $67.4 million in 2025, including a notable increase between 2020 and 2022.  Values reflect slow growth between 2022 and 2024, and declining slightly in 2025.

Although down overall, sales tax gains were reported in some business sectors: Automotive Trade (up 0.8%), Computer Related Business (up 3.6%), Construction Sales/Use Tax (up 0.5%), Food Stores (up 0.1%), and All-Other (up 18.1%). The All-Other category is derived from business-provided NAICS codes that do not generally fit within the other reported categories and may include revenues that were previously reported in another industry code, such as General Retail. Notably, General Retail declined 8.2% in part due to the migration of revenues to the All-Other category based upon changes in business-provided NAICS data. The twelve-month change for June sales tax of 0.8% lagged the Consumer Price Index (CPI) for All Urban Consumers of 2.7% as reported by the U.S. Bureau of Labor Statistics, July 15, 2025.

Other Taxes

Short-Term Rental tax increased 16.2%, Accommodations Tax increased 0.1%, and Admissions Tax decreased by 55.2% largely due to a major concert event in June of 2024 that did not occur in 2025. Marijuana taxes were mixed with the additional 3.5% tax on Recreational Marijuana decreasing by 17.4% and Recreational Marijuana Excise Tax increasing 65.1%; this tax is irregular, driven by the timing and nature of various products which have different taxable market rates set by the state. Disposable Bag Fee decreased 24.9%. The city’s Electronic Smoking Device tax increased by 31.7% and the Sugar-Sweetened Beverage tax increased by 8.7%.

Chart 1: Year-to-Date Sales and Use Tax Revenue by Fund

Pie chart showing distribution of sales and use tax by fund. The General Fund represents the largest portion at $37,824,044 (44.8%), followed by Transportation at $16,322,109 (19.3%) and Open Space & Mountain Parks at $16,757,365 (19.8%). Smaller allocations include Community, Culture & Safety at $6,528,843 (7.7%), Parks & Recreation at $5,440,703 (6.4%), and Arts, Culture & Heritage at $1,632,211 (1.9%).

Chart 2: Year-to-Date Sales & Use Tax Revenue by Type

Pie chart showing year-to-date sales and use tax revenue by type. Sales Tax dominates at $65,994,426 (78%), followed by Construction Use Tax at $8,320,162 (10%), Business Use Tax at $5,171,933 (6%), Motor Vehicle Use Tax at $3,110,099 (4%), Sales Tax Audit Revenue at $916,447 (1%), Recreational Marijuana Additional 3.5% tax at $500,822 (1%), and Use Tax Audit Revenue at $491,385 (0%). A note indicates the additional recreational marijuana sales tax is dedicated to the general fund.

Retail Sales Tax

  • Retail sales tax including Recreational Marijuana additional sales tax and sales tax audit revenue comprises approximately 80% of total sales and use tax revenue for the period.

  • Because there is strong seasonality to retail sales tax revenue, it is useful to compare same month-over-month revenue changes. June 2025 retail sales tax revenue decreased 2.4% compared to June 2024 revenue (including audit revenue and the additional recreational marijuana sales tax). The implementation of federal tariffs is believed to be a contributor to the steep decline in April sales and may be weighing down activity through June.

Chart 3: Month-Over-Month Change in Retail Taxable Sales

This bar chart shows month-over-month percentage changes in retail taxable sales from 2022-2025. Grouped by month with different colored bars representing each year. Notable peaks include March 2022 at nearly 30% growth and January 2022 at about 19% growth. Most months show positive growth between 0-15%, with occasional negative changes, particularly in April 2023 (around -7%) and April 2025 (around -6%). The chart demonstrates variability in retail sales growth across different months and years.

Chart 4: Sales Tax by Industry

Distribution of sales tax revenue by industry sector. General Retail leads at 18.3%, followed by All Other at 15.9%, Food Stores at 15.5%, Eating Places at 13.9%, and Computer Related Business Sector at 10.9%. Smaller sectors include Transportation/Utilities (6.3%), Automotive Trade (5.0%), Building Material - Retail (3.6%), Apparel Stores (3.4%), Consumer Electronics (2.6%), Home Furnishings (1.9%), Recreational Marijuana (1.5%), Construction Sales/Use Tax (1.1%), and Medical Marijuana (0.0%).

Chart 5: Sales Tax by Geographic Area

Some geographic sub-areas have been combined, see Exhibit 2 for breakdowns.

Pie chart shows sales tax revenue by geographic area. Out of State generates the largest share at 28.0%, followed by BVRC-Bldr Valley Regional Ctr at 19.5%, Downtown at 10.5%, Colorado All Other at 7.8%, All Other Boulder at 5.6%, Boulder Industrial at 5.1%, N. 28th St Commercial at 4.6%, 29th Street at 4.4%, Public Utilities at 3.8%, Gunbarrel at 2.8%, Table Mesa at 2.1%, Basemar at 1.9%, North Broadway at 1.5%, University of Colorado UHGID at 1.0%, The Meadows at -0.2%, and Airport at 0.1%.

Chart 6: Industry Trends – YTD Retail Sales Tax

The chart below highlights the three highest grossing industries in the time series, omitting the All-Other category. Combined these industries generate nearly half of total retail sales tax revenue for the period. Totals may not tie to exhibits due to rounding.

This line chart shows year-to-date retail sales tax trends from 2022-2025 for the three highest grossing industries (excluding All-Other category). General Retail (green line) leads but shows a declining trend from $15.96M in 2022 to $12.33M in 2025. Food Stores (orange line) remains relatively stable around $10M across all years ($9.99M in 2022 to $10.45M in 2025). Eating Places (blue line) shows growth from $8.65M in 2022 to $9.40M in 2025.

Chart 7: Geographic Area Trends – YTD Retail Sales Tax

The chart below highlights the three-highest grossing geographic areas in the time series. Combined these three areas generate over half of total retail sales tax revenue for the period. Notes: Downtown includes Pearl Street Mall, Downtown, Downtown Extension, and East Downtown. Totals may not tie to exhibits due to rounding.

Line chart showing year-to-date retail sales tax trends from 2022-2025 for the three highest grossing geographic areas. Out of State (green line) leads with consistent growth from $15.54M in 2022 to $18.96M in 2025. BVRC-Boulder Valley Regional Center (blue line) remains relatively stable around $12-13M across all years ($12.87M in 2022 to $13.20M in 2025). Downtown (orange line) shows steady growth from $6.56M in 2022 to $7.09M in 2025.

Marijuana Tax Revenues

Marijuana Tax Overview

The City of Boulder collects revenue from the sale of both medical and recreational marijuana. The city collects the base 3.86% sales and use tax on medical and recreational marijuana. The city also collects an additional 3.50% sales and use tax on recreational marijuana, and a 5.0% excise tax when marijuana is transferred from a cultivation facility to a dispensary, testing facility or facility that produces marijuana infused products. The additional sales and excise taxes are dedicated to the General Fund. The city also receives a revenue share-back from state recreational marijuana taxes, which is reflected in Chart 8 below. Effective July 1, 2025, the state share-back percentage will be reduced from 10% to 3.5% and will reduce the city’s revenues from this source; the city has made budget changes reflecting this anticipated reduction.

Chart 8: Distribution of YTD Marijuana Revenues

Pie chart showing the distribution of year-to-date marijuana tax revenues. Recreational Marijuana (3.5% Additional + 5.0% Excise) generates the largest share at $628,155, followed by Recreational Marijuana (3.86% Base) at $480,977, State Share-Back at $45,759, and Medical Marijuana (3.86% Base) at $19,700. The chart demonstrates that recreational marijuana taxes significantly outpace medical marijuana and state share-back revenues.

Chart 9: Historical Trends for YTD Marijuana Revenues Excluding State Share-Back

2022 numbers have been revised from originally reported figures in 2022 to correct a reporting error that understated Rec Marijuana and overstated All Other.

Line chart of year-to-date marijuana tax revenue trends from 2022-2025. The Grand Total (green line) shows a steady decline from $2.41M in 2022 to $1.13M in 2025. Recreational Marijuana (orange line) follows a similar downward trend, dropping from $2.30M in 2022 to $1.11M in 2025. Medical Marijuana (blue line) represents much smaller amounts, declining from $118K in 2022 to $20K in 2025. The chart demonstrates a consistent decrease in marijuana tax revenues across all categories over the four-year period.

City Tax Descriptions

Accommodations Tax

This tax is charged for the leasing or renting of any room, hotel/motel room, or other public accommodation located in the city and used for overnight lodging purposes (for less than a 30-night stay). The current accommodations tax rate is 7.5%.

Admissions Tax

This tax is charged for admission to an event such as concerts, nightclubs, and theatres. The tax rate for admission to an event is 5.0% of the price of the ticket or admission. Any admission fee paid or charged to participate in a racing event which includes running, walking, biking, or swimming is exempt from this tax.

Business Use Tax

Use tax applies to all furniture, fixtures, equipment, supplies, and materials purchased for use by businesses that are not for resale. If a person or business hasn’t paid the proper city sales tax to the vendor on a taxable purchase, they must report use tax directly to the city. The current City of Boulder use tax rate is 3.86%.

Construction Use Tax

Construction Use Tax is paid at the time of a building permit application and is based upon 50% of the valuation of the project. If the project valuation is more than $75,000, after the project is complete the contractor is required to file a reconciliation return to determine whether additional tax is due, or a refund is due based upon the actual value of taxable personal property and services included in project. This tax is therefore dependent upon the number and value of construction projects permitted in a year and can vary significantly year to year, and because it is collected at the time of permitting the revenue is in advance of visible construction activity. The current construction use tax rate is 3.86%.

Disposable Bag Fee

The city requires a 10-cent fee on all disposable plastic and paper checkout bags provided by stores in Boulder. The bag fee does not apply to certain types of disposable bags including those provided by restaurants, bulk or produce bags, newspaper bags, or any other kind of food packaging bags. The city council intends that the requirements of the bag fee imposition will assist in offsetting the costs associated with using disposable bags including mitigation, educational, replacement, and administrative efforts of the city.

Electronic Smoking Device Tax

This additional 40% sales tax is applied to the retail sales price of Electronic Smoking Devices (ESDs) containing nicotine including any refill, cartridge, or any other component of such product. This tax is in addition to the city’s 3.86% sales and use tax levied on the sale of ESDs.

Food Service Tax

This tax is applied to food and beverage sold in or by food service establishments. The food service tax of 0.15% is added to the current sales tax rate of 3.86% resulting in a total tax rate of 4.01%. This tax is not applied to food purchased for home consumption from grocery/convenience stores.

Marijuana Taxes

The city’s 3.86% sales tax applies to the sale of both medical and recreational marijuana. In addition, the city has a 3.5% additional recreational marijuana tax and 5.0% excise tax on the transfer of marijuana from a recreational marijuana cultivation facility to a marijuana infused product facility, testing facility or recreational marijuana store. In addition, the city receives a revenue share back from state recreational marijuana taxes.

Motor Vehicle Use Tax

If sales tax is not paid at the time of purchasing a vehicle, a Motor Vehicle Use Tax is due at the time a vehicle is registered or titled to an address within the city. The current use tax rate is 3.86%.

Short Term Rental Tax

This tax is charged for leasing or renting properties by Boulder homeowners for less than 30 days at a time. The current short-term rental tax rate is 7.5%.

Sugar Sweetened Beverage Product Distribution Tax

The Sugar Sweetened Beverage Product Distribution Tax is a voter-initiated tax that was adopted by Boulder voters in the November 2016 election. It places a 2-cent per ounce excise tax on the distribution of beverages with added sugar and other sweeteners. Revenue will be spent on health promotion, general wellness programs and chronic disease prevention that improve health equity, and other health programs (especially for residents with low income and those most affected by chronic disease) linked to sugary drink consumption.

Trash Tax

The trash tax is an occupation tax on trash haulers serving customers within the city limits and helps fund waste reduction efforts in Boulder. Most haulers pass the tax on to customers as part of their trash service bills. Boulder also has a waste hauling ordinance that applies to all haulers. The current trash tax rates are $3.50 per month for households and $0.85 per cubic yard of trash for businesses and multifamily units that use centralized dumpsters.

Exhibit 1: Sales and Use Tax by Category, Industry and Location

Total Net Sales/Use Tax
Receipts by Category

YTD
June 2024

YTD
June 2025

% of
Total

YTD
% Change

12 Month
% Change

Sales Tax

67,844,012

67,411,694

79.77%

-0.64%

0.82%

Business Use Tax

5,328,185

5,663,319

6.70%

6.29%

-0.60%

Construction Use Tax

7,848,855

8,320,162

9.85%

6.00%

31.99%

Motor Vehicle Use Tax

3,013,355

3,110,099

3.68%

3.21%

10.64%

Total Sales and Use Tax

$84,034,407

$84,505,274

100.00%

0.56%

3.42%

Total Net Sales/Use Tax
Receipts by Industry Type

YTD
June 2024

YTD
June 2025

% of
Total

YTD
% Change

12 Month
% Change

Apparel Stores

2,646,163

2,282,495

2.70%

-13.74%

-3.07%

Automotive Trade

6,406,703

6,537,413

7.74%

2.04%

9.98%

Building Material - Retail

2,595,615

2,463,197

2.91%

-5.10%

-7.36%

Computer Related Business Sector

8,330,975

7,998,058

9.46%

-4.00%

-21.25%

Construction Sales / Use Tax

8,772,793

9,088,074

10.75%

3.59%

28.11%

Consumer Electronics

1,813,927

1,841,116

2.18%

1.50%

17.90%

Eating Places

9,513,946

9,427,051

11.16%

-0.91%

5.38%

Food Stores

10,542,306

10,644,918

12.60%

0.97%

-0.78%

General Retail

13,765,568

12,480,976

14.77%

-9.33%

-11.10%

Home Furnishings

1,311,972

1,313,255

1.55%

0.10%

-10.10%

Medical Marijuana

29,652

19,700

0.02%

-33.56%

-58.59%

Rec Marijuana

1,295,961

981,799

1.16%

-24.24%

-22.98%

Transportation/Utilities

4,894,211

4,451,269

5.27%

-9.05%

0.19%

All Other

12,114,615

14,975,954

17.72%

23.62%

35.41%

Total Sales and Use Tax

$84,034,407

$84,505,274

100.00%

0.56%

3.42%

Total Net Sales/Use Tax
Receipts by Geographic Area

YTD
March 2024

YTD
March 2025

% of
Total

YTD
% Change

12 Month
% Change

29th Street

3,467,179

3,046,430

3.61%

-12.14%

-7.38%

Airport

112,836

67,942

0.08%

-39.79%

-43.51%

Basemar

2,010,732

1,313,650

1.55%

-34.67%

-38.36%

Boulder County

1,264,703

988,865

1.17%

-21.81%

-4.73%

Boulder Industrial

6,664,228

7,308,156

8.65%

9.66%

13.53%

BVRC-Boulder Valley Regional Center

13,370,977

15,039,985

17.80%

12.48%

-1.35%

Colorado All Other

433,453

469,689

0.56%

8.36%

20.99%

County Clerk

3,013,355

3,110,099

3.68%

3.21%

10.64%

Downtown

4,699,728

5,072,488

6.00%

7.93%

2.66%

Downtown Extension

53,228

94,506

0.11%

77.55%

2.57%

East Downtown

452,587

482,359

0.57%

6.58%

11.77%

Gunbarrel Commercial

849,168

785,432

0.93%

-7.51%

-5.64%

Gunbarrel Industrial

2,737,670

3,099,680

3.67%

13.22%

30.92%

Metro Denver

3,837,329

4,018,394

4.76%

4.72%

6.61%

N. 28th St Commercial

3,663,057

3,231,807

3.82%

-11.77%

7.62%

N. Broadway Annex

232,035

263,677

0.31%

13.64%

100.38%

North Broadway

967,954

909,863

1.08%

-6.00%

-1.91%

Out of State

18,691,757

19,235,148

22.76%

2.91%

2.64%

Pearl Street Mall

1,968,981

2,026,038

2.40%

2.90%

7.07%

Public Utilities

2,948,651

2,706,064

3.20%

-8.23%

3.96%

Table Mesa

1,474,424

1,417,071

1.68%

-3.89%

6.25%

The Meadows

668,469

-124,232

-0.15%

-118.58%

-41.78%

UHGID (the "hill")

723,401

757,446

0.90%

4.71%

5.10%

University of Colorado

3,441,049

1,677,703

1.99%

-51.24%

9.08%

Unlicensed Receipts

322,692

170,567

0.20%

-47.14%

-43.87%

All Other Boulder

5,964,765

7,336,448

8.68%

23.00%

7.92%

Total Sales and Use Tax

$84,034,407

$84,505,274

100.00%

0.56%

3.42%

Notes for Geographic Trends: The Meadows reflects a negative value due to the reallocation of revenues caused by an address change. The BVRC growth is impacted by this reallocation.

Exhibit 2: Sales Tax and Use Tax Separately by Industry and Location

Sales Tax
by Industry

YTD
June 2024

YTD
June 2025

Change
in Value

YTD
% Change

12 Month
% Change

Apparel Stores

2,639,818

2,272,315

-367,503

-13.92%

-3.44%

Automotive Trade

3,357,502

3,384,233

26,732

0.80%

9.45%

Building Material - Retail

2,585,717

2,456,100

-129,617

-5.01%

-7.43%

Computer Related Business Sector

7,097,614

7,351,836

254,223

3.58%

-14.29%

Construction Sales / Use Tax

720,197

723,501

3,304

0.46%

23.65%

Consumer Electronics

1,737,088

1,781,396

44,309

2.55%

3.36%

Eating Places

9,463,714

9,396,648

-67,066

-0.71%

5.74%

Food Stores

10,439,256

10,452,336

13,081

0.13%

-1.19%

General Retail

13,427,434

12,327,778

-1,099,655

-8.19%

-8.42%

Home Furnishings

1,306,726

1,306,800

74

0.01%

-10.09%

Medical Marijuana

29,612

19,700

-9,912

-33.47%

-57.55%

Rec Marijuana

1,283,354

981,011

-302,343

-23.56%

-22.64%

Transportation/Utilities

4,699,356

4,259,478

-439,878

-9.36%

1.38%

All Other

9,056,625

10,698,561

1,641,936

18.13%

36.47%

Total Sales Tax by Industry

$67,844,012

$67,411,694

$-432,318

-0.64%

0.82%

Use Tax
by Industry

YTD
March 2024

YTD
March 2025

Change
in Value

YTD
% Change

12 Month
% Change

Apparel Stores

6,346

10,180

3,835

60.43%

100.52%

Automotive Trade

3,049,201

3,153,180

103,979

3.41%

10.56%

Building Material - Retail

9,898

7,098

-2,800

-28.29%

3.50%

Computer Related Business Sector

1,233,362

646,222

-587,140

-47.60%

-58.43%

Construction Sales / Use Tax

8,052,596

8,364,572

311,977

3.87%

28.56%

Consumer Electronics

76,839

59,719

-17,120

-22.28%

427.58%

Eating Places

50,232

30,403

-19,829

-39.48%

-46.41%

Food Stores

103,051

192,582

89,531

86.88%

46.28%

General Retail

338,134

153,198

-184,936

-54.69%

-69.92%

Home Furnishings

5,246

6,455

1,208

23.03%

-11.32%

Medical Marijuana

39

0

-39

-100.00%

-95.39%

Rec Marijuana

12,607

788

-11,819

-93.75%

-81.11%

Transportation/Utilities

194,855

191,790

-3,064

-1.57%

-22.01%

All Other

3,057,990

4,277,393

1,219,403

39.88%

33.04%

Total Use Tax by Industry

$16,190,395

$17,093,580

$903,185

5.58%

15.09%

Sales Tax
by Location

YTD
June 2024

YTD
June 2025

Change
in Value

YTD
% Change

12 Month
% Change

29th Street

3,400,495

2,973,737

-426,758

-12.55%

-9.65%

Airport

56,238

36,727

-19,511

-34.69%

-49.89%

Basemar

1,303,704

1,270,486

-33,218

-2.55%

-5.79%

Boulder County

1,010,880

946,936

-63,945

-6.33%

4.88%

Boulder Industrial

4,001,686

3,450,325

-551,361

-13.78%

5.95%

BVRC-Boulder Valley Regional Center

12,544,546

13,200,413

655,867

5.23%

-0.51%

Colorado All Other

407,947

453,751

45,803

11.23%

14.68%

County Clerk

0

0

0

0.00%

0.00%

Downtown

4,410,962

4,650,934

239,972

5.44%

3.93%

Downtown Extension

30,389

31,632

1,243

4.09%

-48.10%

East Downtown

422,368

384,796

-37,572

-8.90%

-10.70%

Gunbarrel Commercial

847,921

772,447

-75,474

-8.90%

-6.16%

Gunbarrel Industrial

1,157,674

1,155,312

-2,362

-0.20%

-22.70%

Metro Denver

3,644,608

3,796,887

152,278

4.18%

6.48%

N. 28th St Commercial

3,235,148

3,144,408

-90,740

-2.80%

-5.96%

N. Broadway Annex

221,841

207,587

-14,254

-6.43%

-0.22%

North Broadway

902,584

817,486

-85,097

-9.43%

-6.16%

Out of State

18,360,902

18,964,158

603,256

3.29%

3.45%

Pearl Street Mall

1,907,567

2,023,167

115,600

6.06%

9.62%

Public Utilities

2,811,994

2,581,324

-230,670

-8.20%

5.31%

Table Mesa

1,470,097

1,405,067

-65,030

-4.42%

5.81%

The Meadows

661,188

-131,708

-792,896

-119.92%

-49.69%

UHGID (the "hill")

668,069

706,307

38,238

5.72%

6.05%

University of Colorado

698,263

705,471

7,208

1.03%

28.75%

Unlicensed Receipts

185,471

71,628

-113,843

-61.38%

-38.28%

All Other Boulder

3,481,471

3,792,418

310,947

8.93%

8.28%

Total Sales Tax by Location

$67,844,012

$67,411,694

$-432,318

-0.64%

0.82%

Use Tax
by Location

YTD
June 2024

YTD
June 2025

Change
in Value

YTD
% Change

12 Month
% Change

29th Street

66,684

72,693

6,009

9.01%

170.36%

Airport

56,598

31,215

-25,383

-44.85%

-38.61%

Basemar

707,027

43,163

-663,864

-93.90%

-165.51%

Boulder County

253,822

41,929

-211,894

-83.48%

-51.83%

Boulder Industrial

2,662,542

3,857,832

1,195,290

44.89%

21.28%

BVRC-Boulder Valley Regional Center

826,431

1,839,572

1,013,142

122.59%

-15.88%

Colorado All Other

25,506

15,938

-9,568

-37.51%

198.70%

County Clerk

3,013,355

3,110,099

96,744

3.21%

10.64%

Downtown

288,766

421,554

132,788

45.98%

-9.76%

Downtown Extension

22,839

62,874

40,035

175.30%

34.42%

East Downtown

30,220

97,563

67,344

222.85%

149.41%

Gunbarrel Commercial

1,248

12,985

11,737

940.85%

79.02%

Gunbarrel Industrial

1,579,996

1,944,368

364,372

23.06%

99.40%

Metro Denver

192,721

221,507

28,786

14.94%

9.52%

N. 28th St Commercial

427,909

87,399

-340,510

-79.58%

325.43%

N. Broadway Annex

10,194

56,090

45,896

450.24%

-302.92%

North Broadway

65,370

92,377

27,007

41.31%

59.99%

Out of State

330,855

270,990

-59,865

-18.09%

-32.28%

Pearl Street Mall

61,413

2,871

-58,542

-95.32%

-94.98%

Public Utilities

136,657

124,740

-11,917

-8.72%

-19.57%

Table Mesa

4,327

12,005

7,677

177.42%

180.73%

The Meadows

7,281

7,476

195

2.68%

385.62%

UHGID (the "hill")

55,332

51,139

-4,194

-7.58%

-20.70%

University of Colorado

2,742,786

972,232

-1,770,554

-64.55%

-0.68%

Unlicensed Receipts

137,221

98,939

-38,281

-27.90%

-5.96%

All Other Boulder

2,483,295

3,544,030

1,060,735

42.71%

7.47%

Total Use Tax by Location

$16,190,395

$17,093,580

$903,185

5.58%

15.09%

Exhibit 3: Sales Tax and Use Tax Separately by Month

This table presents historical taxes by type. Please contact sales tax staff at 303-441-3051 or salestax@bouldercolorado.gov for a screen readable version.

REVENUE
CATEGORY

YEAR

JAN

FEB

MAR

APR

MAY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

TOTAL

TAXABLE
SALES

% Change in
Taxable Sales

Tax Rate

Retail Sales Tax

2020

7,761,028

7,370,943

10,025,017

6,090,136

7,059,371

9,354,890

$47,661,385

$1,234,750,912

85.55%

3.86%

2021

8,059,343

7,608,759

10,351,245

8,666,637

9,229,065

11,968,601

$55,883,650

$1,447,762,953

17.25%

3.86%

2022

9,592,143

9,009,882

11,376,046

11,242,614

10,608,781

13,273,480

$65,102,946

$1,686,604,814

16.50%

3.86%

2023

10,246,130

9,156,111

12,665,356

10,465,614

10,686,280

12,928,501

$66,147,992

$1,713,678,554

1.61%

3.86%

2024

10,556,772

9,223,353

12,642,682

11,464,301

10,743,033

13,213,870

$67,844,012

$1,757,616,891

2.56%

3.86%

2025

10,474,622

9,543,082

13,069,022

10,731,203

10,691,092

12,902,674

$67,411,694

$1,746,416,951

-0.64%

3.86%

Change from prior year (month)

-0.78%

3.47%

3.37%

-6.39%

-0.48%

-2.36%

Change from prior year (YTD)

-0.78%

1.20%

2.05%

-0.16%

-0.22%

-0.64%

Business Use Tax

2020

654,578

1,384,693

903,331

858,280

1,167,413

982,473

$5,950,768

$154,164,983

-1.14%

3.86%

2021

1,093,683

922,423

1,358,876

806,718

1,239,084

1,283,691

$6,704,475

$173,691,062

12.67%

3.86%

2022

801,989

796,506

1,338,778

981,745

779,030

1,336,528

$6,034,577

$156,336,181

-9.99%

3.86%

2023

923,424

711,000

1,607,058

519,560

816,509

1,218,764

$5,796,314

$150,163,582

-3.95%

3.86%

2024

849,584

620,114

1,137,950

858,789

677,125

1,184,623

$5,328,185

$138,035,876

-8.08%

3.86%

2025

976,045

663,963

1,173,727

1,324,652

688,738

836,194

$5,663,319

$146,718,102

6.29%

3.86%

Change from prior year (month)

14.89%

7.07%

3.14%

54.25%

1.71%

-29.41%

Change from prior year (YTD)

14.89%

11.59%

7.90%

19.38%

16.50%

6.29%

Construction Use Tax

2020

182,837

810,198

1,463,531

1,796,319

598,476

826,940

$5,678,301

$147,106,231

-9.19%

3.86%

2021

1,015,642

810,738

776,246

1,904,800

1,438,375

496,950

$6,442,751

$166,910,648

13.46%

3.86%

2022

1,405,836

1,491,714

1,289,094

935,774

1,401,158

660,378

$7,183,954

$186,112,795

11.50%

3.86%

2023

1,528,238

1,835,363

848,775

1,174,702

1,021,741

1,460,855

$7,869,674

$203,877,566

9.55%

3.86%

2024

1,135,899

1,476,736

2,322,348

585,222

876,850

1,451,800

$7,848,855

$203,338,200

-0.26%

3.86%

2025

2,603,396

2,858,452

651,479

507,117

495,993

1,203,725

$8,320,162

$215,548,238

6.00%

3.86%

Change from prior year (month)

129.19%

93.57%

-71.95%

-13.35%

-43.43%

-17.09%

Change from prior year (YTD)

129.19%

109.06%

23.88%

19.93%

11.25%

6.00%

Motor Vehicle Use Tax

2020

459,561

416,162

277,748

201,463

168,903

488,303

$2,012,139

$52,127,951

-20.13%

3.86%

2021

553,658

539,761

477,063

525,328

471,703

690,328

$3,257,841

$84,400,026

61.91%

3.86%

2022

489,417

405,726

646,263

552,449

486,108

464,149

$3,044,112

$78,863,005

-6.56%

3.86%

2023

534,029

425,121

500,637

588,954

582,153

539,823

$3,170,716

$82,142,911

4.16%

3.86%

2024

614,611

466,478

524,624

561,155

419,171

427,317

$3,013,355

$78,066,202

-4.96%

3.86%

2025

526,493

586,134

499,206

481,393

474,966

541,907

$3,110,099

$80,572,518

3.21%

3.86%

Change from prior year (month)

-14.34%

25.65%

-4.84%

-14.21%

13.31%

26.82%

Change from prior year (YTD)

-14.34%

2.92%

0.38%

-3.40%

-0.69%

3.21%

TOTAL

2020

9,058,004

9,981,996

12,669,627

8,946,198

8,994,163

11,652,605

$61,302,593

$1,588,150,077

51.45%

3.86%

2021

10,722,326

9,881,681

12,963,430

11,903,483

12,378,227

14,439,570

$72,288,717

$1,872,764,689

17.92%

3.86%

2022

12,289,385

11,703,828

14,650,181

13,712,583

13,275,077

15,734,535

$81,365,588

$2,107,916,796

12.56%

3.86%

2023

13,231,820

12,127,595

15,621,826

12,748,830

13,106,683

16,147,944

$82,984,697

$2,149,862,614

1.99%

3.86%

2024

13,156,866

11,786,681

16,627,604

13,469,467

12,716,179

16,277,610

$84,034,407

$2,177,057,169

1.26%

3.86%

2025

14,580,556

13,651,630

15,393,434

13,044,365

12,350,789

15,484,500

$84,505,274

$2,189,255,809

0.56%

3.86%

Change from prior year (month)

10.82%

15.82%

-7.42%

-3.16%

-2.87%

-4.87%

Change from prior year (YTD)

10.82%

13.18%

4.94%

2.96%

1.87%

0.56%