The Denver Revised Municipal Code (Ordinance) is provided on a third-party site. This is the full set of the Denver Ordinance. Taxes can be found in Chapter 53. The Tax Rules are issued by the Manager of Finance. These are more detailed explanations of various sections of the Ordinance.
The Tax Guide (below) is intended to be a straightforward guide, written in layman's terms to the taxes administered and collected by Denver. Each topic includes a brief description of the applicable law, one or more examples of taxable or exempt transactions within that industry, and references to the relevant portions of the governing law, the Denver Revised Municipal Code (DRMC).
You may also download the more concise General Tax Information & Reference Guide.
Tax Guide Table of Contents
- Address Database - Retailer Held Harmless
- Advertising Agencies
- Agents, Salespersons, Auctioneers, Mfg. Reps
- Aircraft
- Automotive Service and Repair
- Automotive Vehicles
- Automotive Vehicles Short Term Rental
- Banks & Credit Unions
- Cable Television Services
- Cemeteries, Funeral Homes and Morticians
- Charitable and Religious Exemption
- Cigarettes, Cigars, Tobacco
- Common Carriers
- Consignment Sales
- Construction Contractors
- Containers, Labels, Shipping Cases
- Coupons & Promotional Items
- Credit Cards from Governmental Organizations
- Credit Sales, Installment Sales, & Conditional Sales
- Data Processing
- Dentists Dental Laboratories
- Discounts
- Drugs
- Engaged in Business
- Entertainment Services
- Exemption - Burden of Proof
- Exempt Purchases Converted to Taxable Use
- Facilities Development Admission (FDA) Tax
- Farm Machinery
- Federal Enclaves
- Feed & Seeds
- Filing Periods
- Florists
- Food and Drink
- Franchises
- Freight, Delivery, Transportation
- Fuel and Energy
- Fund Raising
- Gas, Electric, Heating Services
- Gift Certificates
- Gifts & Giveaways
- Governmental Exemption
- Graphic Design and Composition
- Horses
- Independent Contractors Employees
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- Insurance Companies & Agencies
- Intermingled Sales & Service
- Leased Departments
- Leases Rentals (General)
- Licenses, Fees, Registration
- Liens, Distraints, Enforcement
- Linen Services
- Liquor
- Livestock, Livestock Bedding/Feed
- Lodger's Tax
- Made-to-order Items - Works of Art
- Maintenance Agreements
- Mandatory Service Charges
- Manufacturers
- Medical Exemptions
- Newspaper Inserts, Supplements, Pre-Prints
- Non-Profit Organizations
- Occasional Sales & Rentals
- Occupational Privilege Tax (OPT or Head Tax)
- Pets
- Printing Industry
- Prior Use of Property
- Property Tax
- Reduction Allowed for Previously Paid Sales or Use Taxes
- Refunds & Credits
- Rentals & Service Charges Combined
- Rules & Regulations
- Sale & Purchase of a Business
- Sales Tax
- Sales to Employees
- Service Enterprises
- Special Mobile Machinery and Equipment
- Statute of Limitations
- Tax Rates and Rounding
- Telecommunications Business Tax
- Telephone & Telecommunication Services
- Tips & Gratuities
- Trade-Ins
- Trade Shows / Consumer Shows
- Travel Agents
- Trustees, Receivers, Executors & Administrators
- Typesetting, Composition, & Graphic Design
- Use Tax
- Use Tax Liens on Real Property
- Vending Machines Sales and Equipment
- Warranties
- Wholesale Sale & Wholesale Dealers