Utility Occupation Tax. The first part was initially passed in 2010 by voters, to replace the XcelXcel Energy, a publicly traded utility company based in Minnesota. franchiseA legal agreement between a power provider and customer (in this case, Xcel and Boulder) governing t... fee that goes into Boulder’s general fund. The second part was passed in 2011, to fund exploration of the muniA utility that would be owned by the city of Boulder. Shorthand for municipalization, which is the p.... Both parts have been extended through 2022.