City and County of Denver, Colorado
TAX GUIDE
Topic No. 68
RULES AND REGULATIONS
The Manager of Revenue periodically prescribes forms
and promulgates rules and regulations which are used in the administration and
enforcement of the applicable sections of the Denver Revised Municipal Code
(DRMC).
There are currently six Rules/Regulations in effect
pertaining to tax collection:
1.
Rules
Regarding the Assessment and Collection of Sales and Use Tax on Sales and Use
of Tangible Personal Property Acquired by Construction Companies. (Effective
09/04/01)
2.
Rules
Implementing the Exemption for Certain Food and Drink under the City Retail
Sales and City Use Tax Articles of the Denver Revised Municipal Code.
(Effective 10/01/98)
3. Rules Regarding the Assessment and Collection
of Sales and Use Taxes on the Sales and Use of Newspapers and Other
Publications. (Effective 04/25/82)
4. Rules Relating to Frequency of Periodic Sales
and Use Tax Returns. (Effective
10/15/93)
5. Rules Governing Hearings Before the Manager
of Revenue. (Effective 01/29/02)
6. Rules Regarding Previously Paid Sales or Use
Taxes. (Effective 12/17/01)
There is also
a rule relating to open records:
Rules Governing Access to
Records Open to Inspection or Copying under the Colorado Revised Statutes and
the Ordinances of the City and County of Denver. (Effective 07/14/90)
These
rules are available from www.denvergov.org or the Taxpayer
Service Section of the Treasury Division at 720-865-7075.
* DRMC Section 53-23. Administration of article; rules and regulations - Sales.
* DRMC Section 53-94. Administration of article; rules and regulations - Use.
* DRMC Section 53-169. Administration of article; rules and regulations - Lodgers.
* DRMC Section 53-239. Administration of article; rules and regulations - Occupational Privilege - Employee.
* DRMC Section 53-294. Administration of article; rules and regulations - Occupational Privilege - Business.
* DRMC Section 53-344. Administration of article; rules and regulations - Facilities Development Admissions.
* DRMC Section 53-398. Administration of article; rules and regulations - Telecommunications Business.
THE
ABOVE INFORMATION IS A SUMMARY IN LAYMAN'S TERMS OF THE RELEVANT DENVER TAX LAW
FOR THIS INDUSTRY OR BUSINESS SEGMENT.
IT IS NOT INTENDED FOR LEGAL PURPOSES TO BE SUBSTITUTED FOR THE FULL
TEXT OF THE DRMC AND APPLICABLE RULES AND REGULATIONS.
Revised 12/02