Please have the building permit issued before the materials needed for the project are purchased.
The Johnstown Municipal Code requires collecting 3% Use Tax on all construction materials when a building permit is issued. When you purchase the construction materials for your construction project, take the building permit receipt with you to show that use tax has been paid, and you should only be charged Colorado sales tax.
At the December 21, 2015 Town Council meeting, the Impact Fees for new construction were increased based upon a study by BBC Consulting. While a substantial increase to the fees was defensible, Town Council elected to raise the impact fees over a five-year period to lessen the cost to developers and new home buyers.