At the November 2, 2010, special election, the registered electors of the City of Black Hawk authorized the imposition and collection of a commercial improvements tax for the act or privilege of engaging in business activities within the City and is hereby levied upon and shall be collected from every person that leases, owns, occupies or otherwise maintains a commercial improvement or structure within the City.
The tax shall be measured by the number of square feet of floor space, per Gilpin County Assessor records, for each office or place of business leased, owned, occupied, or otherwise maintained within the City during the reporting period. The $0.30 per square foot annual commercial improvements tax shall be reduced (setoff) by one dollar ($1.00) for every one dollar ($1.00) of local sales, use, occupational, or lodging tax remitted to the City in a timely manner. The commercial improvements tax will be billed quarterly, with the setoff of local sales, use occupational or lodging tax paid during the corresponding quarter reducing the tax due to the City for that reporting period.
Documents (pdf format)
City of Black Hawk Ordinance number 2010-23 is located here.
City of Black Hawk Resolution number 15-2011 is located here.
Blank copy of the Commercial Improvement Tax form is located here.
Copy of the Commercial Improvements ballot question is located here.
For questions or concerns, please contact:
Lance Hillis, Finance Director (303) 582-2283
