When is Use Tax applicable to a building project?

Projects with a valuation of more than $100,000 are subject to paying a 2.1% City of Aspen Use Tax deposit on construction materials at the issuance of the Master Building Permit. The deposit is calculated as follows: [(Project Valuation - $100,000) x 50%] x 2.1%


All projects with the exception of those doing work under a fence, sign, awning or fire suppression permits are subject to paying a 0.5% Pitkin County Use Tax deposit at the issuance of the Master Permit. The deposit is calculated as follows: (Project Valuation x 50%) x 0.5%

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1. What are the requirements to submit a building permit?
2. When are building, plumbing, and mechanical permits required?
3. What work is exempt from building permits?
4. What building codes are currently being enforced by Aspen / Pitkin County?
5. What are the permit fees associated with a project?
6. How long does it take to complete the plan check process?
7. What is the relationship between the value of the structure and the square footage as it is used to determine the cost of the permits?
8. When do I call for an inspection?
9. Do businesses relocating to and within the City of Aspen or Pitkin County need a new Certificate of Occupancy?
10. How many layers of roofing material are allowed on a structure?
11. At what point does a building permit expire?
12. Can I get an extension on a permit that will expire soon?
13. When is Use Tax applicable to a building project?