Regional stormwater, water quality, and protection
Utility infrastructure
The Public Improvement Fee (PDF) is specifically a fee and not a tax; therefore it becomes a part of the overall costs of the sales and / or service and is subject to sales tax. Items or services normally exempt from sales tax imposed by the State of Colorado, Arapahoe County, or the City of Sheridan are subject to Public Improvement Fees and are required to submit a Public Improvement Fee Return Form (PDF).