Anyone who performs construction work which requires a City of Federal Heights building permit must pay a City building use tax on the cost of construction materials used, stored or consumed. Construction for religious and charitable entities and for the City of Federal Heights is not taxable. All other projects are taxable.

Building Use Tax is paid at the time the building permit is issued. The use tax amount is 4% of the estimated amount of construction materials to be used in the project. Construction materials are estimated to be 50% of project's valuation.

Municipal sales tax is not charged to the buyer if the building permit is presented to the seller, regardless of the location of the seller within the State, when the building materials are purchased. State sales tax is still charged.

Building Permits may be obtained in person at City Hall located at 2380 West 90th Avenue or by contacting the City at 303-412-3527.