FOR BUILDING PERMIT AND INSPECTION FEES, PLEASE CONTACT THE BUILDING INSPECTION DIVISION:
Building Inspections | 303-538-7250 | buildings@cityofthornton.net

FOR WATER AND CONNECTION FEES, PLEASE CONTACT THE UTILITY BILLING OFFICE:
Utilities Billing | 303-538-7370 | utilbilling@cityofthornton.net

 

DEVELOPMENT FEE CHECKLIST

The following list of fees includes most fees that are associated with land development in the City of Thornton. The list is not a comprehensive list of all fees.

Fees include one initial and two subsequent staff reviews of the application and supporting documentation. Subject to the Director’s discretion, each additional review by staff shall be assessed additional review fees equal to twenty-five percent (25%) of the original application fee.

 

​PLANNING & ZONING FEES

​Annexation​$300
​Amendments (Development Permits and Appeals Board)​$290
​Amendments (Administrative)​$250
​Appeals​$90
​Architectural review fee for residential units​$100/lot
​Cash-in-lieu payment for park, open space and trail acreage requirements​Residential: $1.50/square foot
Commercial: $3/square foot
​Comprehensive Plan Amendment​$350
​Conceptual Site Plan​$695
​Development Permit (original approval)​$580
​Development Code Variance​$115
​Development Code Text Amendment​$580
​Inactivity Fee (applications that have not made a resubmittal within 180 days of the previous staff comment letter)​100% of initial application fee
​Metropolitan District Application Fee (non-refundable)​$5,000
​Metropolitan District Processing Fee - Modification of Service Plan​$250
​Minor Development Permit​$100
​Residential Development Allocation​$75/lot
​Specific Use Permit (also requires a Development Permit)​$115
​Subdivision Plat Application​$230 plus $15/acre
​Subdivision Plat Amendments​$250
​Temporary Use Permit​$90
​Vacation of ROW​$250
​Zoning Amendment​$695
​Zoning to Planned Development District​$695 plus $15/acre
​Zoning to Preservation/Revitalization District Plant​$290
​Zoning Verification Letter​$45

 

 

Development Engineering Plan Review Fees

​Plan Review Fee​$50 per hour, after the thired review as determined by the Development Engineering Manager

Construction Permit Use Tax Calculations

FEE CALCULATIONS​ ​
​Construction Permit Fee​1.5% of total contract cost
​Sanitary Sewer Infrastructure TV Inspection Fee​3% of sanitary sewer main cost
​Materials Sales and Use Tax​3.75% of 50% of total contract cost (not applied toward grading costs)

Minimum Permit Fee

Francise Permit Fee

​$30

$250

Performance Surety is required prior to the issuance of any construction permit in the City. Work within the existing City right-of-way requires a cash escrow or Letter of Credit.

City of Thornton construction permit use taxes are to be paid on the “Estimated Percentage Basis”, as prescribed by §26-391.(e)(1) of the Thornton Municipal Code.  A construction permit use tax deposit is required to be made based on a percentage of the total valuation of the construction contract.  The payment is due at the time a construction permit is issued, and is to be paid by the owner, lessee, or the general contractor.  Subcontractors electing to do so may pay the permit use tax deposit separately at the time their permit is issued.  The estimated taxable materials percentage is fifty percent (50%) of the total valuation of the construction contract.  The following is an example of the permit use tax calculation:

​Total Valuation of Construction Contract:​$100,000.00
​Estimated Taxable Percentage​50%
​Estimated Taxable Amount of Materials​$50,000.00
​City of Thornton Use Tax Rate:​3.75%
​Construction Permit Use Tax Due:​$1,875.00
​(At time construction permit is issued)

​Construction permit use tax is paid up front in lieu of City sales tax collected by vendors when materials are purchased. The construction permit must be presented to vendors when purchasing construction materials for the project to avoid paying the tax twice. The estimated permit use tax applies only to construction materials (property that becomes an inseparable part of a completed contract). Construction materials do not include equipment, tools or similar items.
Payment on the “Estimated Percentage Basis” does not typically satisfy taxes due on additions (change orders) to the original contract. Additional use taxes will be due when the value of actual taxable materials used on the project exceeds the 50% estimate. All taxes not paid on taxable materials or other taxable transactions for a construction project in Thornton are due in full thirty (30) days from the date of the Initial Acceptance. All related construction records are subject to audit after completion of a project to determine if additional tax is due – whether or not use tax was prepaid on a construction permit.

Application for refund may be made to the City within eighteen (18) months of the date of the Initial Acceptance when the total taxable materials are less than the fifty percent (50%) estimate.

City personnel are available to answer your questions by phone or in person at the Civic Center.  Personal assistance is available 8:00 a.m. - 5:00 p.m. Monday through Friday.  It is recommended that you call in advance to ensure a tax representative will be available for assistance.  The phone number for the City Sales Tax Division is (303) 538-7370.

 

Construction Equipment Declarations

The Thornton Municipal Code requires all contractors that store or use construction equipment in the City to complete a construction equipment declaration form for all equipment with a purchase price of at least $2,500.  A declaration is also required for all leased or rented construction equipment regardless of its value.

This declaration should be completed within 90 days of bringing the equipment into the City.  If additional equipment is used on the project or if the equipment is used for a longer than originally anticipated, an additional declaration must be submitted at the completion of the project.  For projects where the equipment is used for less than 90 days, the declaration must be filed within 10 days of substantial completion of the project.

All construction equipment is subject to use tax.  The amount of use tax due depends on how long the equipment is located in the City and how much municipal sales/use tax was previously paid on the equipment.  Do not confuse sales and use tax with SMM taxes paid upon registration of equipment.

Please complete an equipment declaration form for all equipment to be used on your project.  If another City’s sales or use tax was paid on the equipment declared, please enclose documentation (such as invoices or assessment letters) showing payment of such tax.  Upon receipt of the declaration, the City will calculate the amount of any tax due and will send an assessment.  If the equipment is voluntarily declared, you will only be responsible for the tax due.  If the City discovers use of equipment through an audit of the project, you will be assessed for tax, penalty and interest.

Subcontractors bringing equipment into the City are also required to complete declaration forms, so please provide all your subcontractors with copies of the equipment declaration form.  Forms can be obtained from the City Sales Tax Division or on pages eight and nine of the following link: Construction Permit Handout.

If you have any questions, please call the City Sales Tax Division at 303-538-7400.