The City of Lafayette imposes a City use tax on: motor vehicles, building materials and tangible business personal property which has not already been taxed.
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 the 3.5% 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 or if a business which 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.