NEW 2024 City Sales and Use Tax Rate: 3.775%

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Sales/Use Tax Rates:

The City of Louisville's Sales and Use Tax rate is 3.775%. Sales tax is remitted directly to the City of Louisville, a Home Rule jurisdiction. The City is located in Boulder County.

Boulder County does not impose a general Use Tax, however the County does impose a Use Tax of 1.185% on motor vehicles and on construction/building materials. County Use Tax on motor vehicles is paid at the time of vehicle registration to the Motor Vehicle Division. County Use tax on construction/building materials is paid at the time of permit issuance for building and mechanical permits to the City (or to the county if for an unincorporated area).

Other City taxes filed separately from the sales/use tax return:

• City bag tax: $0.25 cents per bag
• Telephone Utility Tax: $8 per line per year
• Lodging Tax: The City has a lodging tax on lodging rentals of less than 30 days of an additional 3% on top of the sales tax imposition.

Penalty and Interest Rates:

Penalty of $15 or 10% of the tax due, whichever is greater for late filings.

1% interest of the tax due is added per month to the deficiency from the date due until the deficiency is paid.

Other fees:

History of Sales/Use Tax Rates for the City:

Effective January 1, 2018--December 31, 2023, The City of Louisville's sales and use rate is 3.65%.  The breakdown of the 3.65% rate is as follows: General fund 3.0%, Open Space 0.375%, Historic preservation .125%, and Recreation/Senior Center 0.150%. The total combined rate with state-administered taxes (CO/RTD/SC and Boulder County) is 8.835%. 

Boulder County rate was 0.985% prior to January 1, 2023 and the combined rate was 8.635%.  

Prior to 2018, the City's sales tax rate was 3.50%, combined with state-administered taxes (CO/RTD/SC and Boulder County) was 8.485%.