Tobacco and Electronic Smoking Device Taxation and Requirements

This page includes information for tobacco retailers operating in the City of Boulder.


Boulder is among the first Colorado cities to enact a flavor sales ban on electronic cigarettes and associated products. We’re following closely in the steps of Aspen, Basalt and Edgewater locally and national examples including San Francisco.

During 2019 and 2020, council approved two ordinances that affect tobacco retailers:

Ordinance 8340 raises the age to purchase tobacco products to 21 years of age, requires age verification, prohibits the sale of flavored tobacco products designed for or capable of use in any electronic smoking device, and limits the number of electronic smoking devices and related products that can be sold to an individual in a 24-hour period.

Ordinance 8376 establishes a 40% tax on electronic smoking devices, requires licensing of tobacco retailers and establishes a tobacco retailer license of Jan. 1, 2021.

How to Apply for a Tobacco and ESD Retailer License

Register for a City of Boulder Customer Self Service Portal Account

Review Application Example

Locate the Application Packet Example below and gather all requested documents.

Apply & Pay Online

Submit completed application and payment online through the City of Boulder Customer Self-Service Portal.

View PDF application and payment instructions

Have Questions?

The Regulatory Licensing Division holds virtual application clinics every Wednesday morning, which you may attend to ask questions

10:30 a.m. to 11:00 a.m. for Miscellaneous license application questions

Call: 720-593-3714 and enter conf ID: 308 350 846#

Microsoft Teams meeting

Join on your computer or mobile app

Join the meeting

Or call in (audio only)

+1 720-593-3714,,308350846# United States, Denver

Phone Conference ID: 308350846#