USE TAX COLLECTION METHOD
For projects permitted on January 10, 2008 or later, Pitkin County Construction Use Tax is collected using the "deposit method" whereby the general contractor pays an estimate of the use tax liability at the beginning of each project. The deposit will be collected by the Pitkin County Building Department at the time the "main" permit is issued.
Deposit Calculation. Deposit amount = total permit valuation x 50% (0.5) x 0.5% (0.005)
Final Return Required. The general contractor is required to file a final return upon completion of the project. Additional amounts due should be remitted or refunds requested at that time. The final return should be filed with the Pitkin County Finance Department.
Who Files the Return? The general contractor is responsible for all taxes due under their scope of work, including all activities of subcontractors as well as any materials purchased by the owner and installed under the contractor's scope of work. The term general contractor used here is applied to whichever entity performs as the lead or sole contractor within their scope of work as contracted with the property owner.
For projects located in the City of Aspen, there are two use taxes collected separately; one for the City and one for Pitkin County. The City of Aspen Building Department will collect the Pitkin County Use Tax deposit along with the City Use Tax deposit on jobs within the city limits, as a convenience for contractors. The final return for the Pitkin County Use Tax portion of City of Aspen projects should be filed with the Pitkin County Finance Department. (Contractors will fill out two final tax returns; one for the City and one for the County.)
General Contractors on projects permitted by the Town of Snowmass Village or Town of Basalt must contact the Pitkin County Finance Department to pay their deposit and to file a final return. If you have not paid a deposit on a project that was permitted after January 10, 2008, you should contact the Pitkin County Finance Department to make arrangements.
Non-permitted projects (such as landscaping and small projects) must contact the Pitkin County Finance Department to pay their deposit and to file a final return. Some contractors may qualify to use a quarterly reporting method instead of the per-project deposit method.