Tobacco and Electronic Smoking Device Taxation and Requirements

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

Background

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 fee.as 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

Register at City of Boulder Customer Self-Service Portal

Registration Instructions

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.

Colorado Department of Revenue Tobacco Warning Signs

City of Boulder Staff Sign

Have Questions?

The Regulatory Licensing Division holds virtual application clinics every Wednesday morning from 10:30 to 11:30 a.m. for miscellaneous license application questions:

Frequently Asked Questions

All definitions below are from Chapter 6-4.5-1 "Definitions":

A tobacco product is a product which contains, is made or derived from tobacco or used to deliver nicotine, synthetic nicotine or other substances intended for human consumption. This includes products whether heated, chewed, absorbed, dissolved, inhaled, snorted, sniffed, or ingested by other means, including, but not limited to cigarettes, cigars, chewing tobacco, pipe tobacco, snuff, bidis, snus, nicotine product, mints or hand gels.

A flavored product is any tobacco product that contains a constituent (any ingredient, substance, chemical or compound other than tobacco, water or a reconstituted tobacco sheet that is added by the manufacturer or packaging of a tobacco product during the processing, manufacturing or packaging of a Tobacco Product) that imparts a characterizing flavor. A characterizing flavor is a distinguishable (perceivable by taste or smell) taste or aroma or both, other than the taste or aroma of tobacco, imparted either prior to or during consumption of a Tobacco Product or any byproduct produced by the tobacco product. Characterizing flavors include, but are not limited to, tasted or aromas relating to any menthol, mint, wintergreen, fruit, chocolate, vanilla, honey, candy, cocoa, dessert, alcoholic beverage, herb, spice; provided however, that a tobacco product shall not be determined to have a characterizing flavor solely because of the use of additives or flavorings or the provision of ingredient information. Rather, it is the presence of a distinguishable taste or aroma or both, as described in the first sentence of this definition that constitutes characterizing flavor.

No, it is not illegal for an individual to own flavored tobacco products under the City Code. State or federal law may limit possession for minors.

  • Consumers may see price increases
  • Starting October 17, 2019, consumers will no longer be able to purchase flavored products except menthol in the City of Boulder. Menthol flavored products designed for or capable of being used in an Electronic Smoking Device will only be available until January 1, 2020, in stores that limit entry to those 21 years of age or older. (BRC 6-4.5-2(c))
  • Individuals selling or distributing flavored tobacco products free of charge to those under the age of 21, or in possession of four or more flavored tobacco products are in violation of the local law and could be charged with civil penalties up to $5,000 per occurrence (BRC 6-4.5-3) and/or criminal penalties (BRC 6-4.5-2)

Yes.

The ordinance does not address this.

The ordinance excludes marijuana from the definition of tobacco product.

To report a violation of this ordinance or to ask additional questions, visit the following page and submit your inquiry or call Regulatory Licensing at 303-441-4192.

Regulatory Licensing | City of Boulder

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