o-8740 2nd rdg Sales & Use Tax Rebate Battery Systems

ORDINANCE 8740

1 2

AN ORDINANCE AMENDING SECTIONS 3-1-1, ‘DEFINITIONS,” AND 3-17-8, “DUTIES AND POWERS OF CITY MANAGER,” B.R.C. 1981, EXTENDING SALES AND USE TAX REBATE AND SET-ASIDE PROGRAM TO BATTERY SYSTEMS; AND SETTING FORTH RELATED DETAILS.

3 4 5 6 7

BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF BOULDER,

8 9

COLORADO:

10

Section 1. Section 3-1-1, “Definitions,” B.R.C. 1981, is amended to read as follows:

11 12 13 14 15 16 17 18 19 20 21

3-1-1. Definitions. The definitions set forth in Chapter 1-2, "Definitions," B.R.C. 1981, apply to Title 3 "Revenue and Taxation," including, without limitation, the definitions of Compostables, Hauler, Recyclables, Trash, and Trash collection. In addition, the following terms used in this title have the following meanings unless the context clearly indicates otherwise: … Automotive vehicle shall not include devices moved by human power or used exclusively upon stationary rails or tracks. Battery system means an integrated assembly of components that work together to store

22

and discharge electrical energy. This term includes more than a single battery cell, consisting

23

also of the necessary hardware, electronics, and software to ensure the energy is used safely and

24

efficiently. The battery system must be set up to operate in parallel with the electric utility grid,

25

allowing for bidirectional energy flow. K:\CMEN\o-8740 2nd rdg Sales & Use Tax Rebate Battery Systems-.docx

1

Business means all activities engaged in or caused to be engaged in with the object of gain,

2

benefit, or advantage, direct or indirect.

3

…

4 5

Section 2. Section 3-17-8, “Duties and Powers of City Manager,” B.R.C. 1981, is amended to read as follows:

6 7 8

3-17-8. Duties and Powers of City Manager. (a)

9

adopt legislative and interpretive rules to implement this title, prescribe forms and

10

provide a uniform method of adding the tax or its average equivalent to the purchase

11

price, and permit taxpayers to pay tax on an estimated percentage basis or at less than

12

monthly intervals.

13 14 15

The city manager is authorized to administer the provisions of this title, issue licenses,

… (h)

The city manager shall rebate to the taxpayer the portion of sales and use taxes paid under

16

this chapter for Photovoltaic, and Solar Thermal and Battery Systems specified in this

17

subsection. A portion of the sales and use taxes paid under this title for Photovoltaic, and

18

Solar Thermal and Battery Systems may be set aside by City Council budget actions to

19

create a reserve account dedicated to providing access to Photovoltaic, and Solar Thermal

20

and Battery Systems on housing for low- or moderate-income persons and on the

21

facilities of site-based nonprofit entities operating in Boulder. The taxpayer rebate shall

22

be the amount remaining after the reserve account set aside is deducted. Taxpayers must

23 24

file an application for the sales and use tax rebate within twelve months of the city's final inspection. This program shall be reviewed periodically for effectiveness, and shall not be

25 K:\CMEN\o-8740 2nd rdg Sales & Use Tax Rebate Battery Systems-.docx

1

deemed a change in taxing policy.

2

Section 3. This ordinance is necessary to protect the public health, safety, and welfare of

3

the residents of the city, and covers matters of local concern.

4

Section 4. The city council deems it appropriate that this ordinance be published by title

5

only and orders that copies of this ordinance be made available in the office of the city clerk for

6

public inspection and acquisition.

7 INTRODUCED, READ ON FIRST READING, AND ORDERED PUBLISHED BY

8 9

TITLE ONLY this 5th day of March 2026.

10 ____________________________________ Aaron Brockett, Mayor

11 12 13 14 15

Attest: ____________________________________ Elesha Johnson, City Clerk

16

READ ON SECOND READING, PASSED AND ADOPTED this 2nd day of April 2026.

17 18 ____________________________________ Aaron Brockett, Mayor

19 20

Attest:

21 22 23

____________________________________ Elesha Johnson, City Clerk

24 25 K:\CMEN\o-8740 2nd rdg Sales & Use Tax Rebate Battery Systems-.docx