Business Taxes

The City and County of Denver administers and collects several different business taxes. See below for information about specific taxes, to download forms, or obtain payment information:

If you have little or no tax experience and need to learn the basics of Denver Excise taxes, following are the tutorials we have put together. With these tutorials, we expect to provide you
  • Basic knowledge of the most commonly encountered aspects of Denver Sales, use, and occupational privilege taxes.
  • Awareness of specific tax treatments of construction contractors.
  • Know where to get additional help and guidance
 
Tutorial Videos     Description of Tutorials   
Intro to Business Tax     This tutorial will provide basic information regarding Denver Excise taxes.

Intro to Sales tax part 1

Intro to Sales tax part 2

This tutorial will provide basic information regarding Denver Sales tax. Please make sure you review both parts of the two part tutorial.
Intro to Use tax     This tutorial will provide basic information regarding Denver consumer use tax.
Intro to Construction Business tax This tutorial will provide information regarding Denver construction business tax.
Intro to Occupational Privilege tax This tutorial will provide information regarding Denver occupational previlege tax.
Intro to Hospitality Business tax    This tutorial will provide information regarding Denver hospitality business tax.

If you are having trouble performing a task in Denver's eBiz Tax, following are step-by-step instructions.  Please check back as more how-to instructions become available.

Step-by-Step Instructions (PDF)

New User Registration 

Filing Returns

 

Paying Your Filed Return 

FDA Tax Return (regular return).pdfConsumer Use Tax is imposed on tangible personal property – generally furniture, fixtures, equipment, and supplies (not inventory) that is used, stored or consumed within Denver upon which local sales tax equal to or greater than Denver’s rate has not been paid.

To learn more about Consumer's Use Tax, visit our Frequently Asked Questions page.


Download Forms (PDF)

 

Due Dates

 

Monthly Filing Due Date - 20th day of the month following the taxable month.

Quarterly Filing Due Date - April 20, July 20, October 20 and January 20.

Annual Filing Due Date - 20th day of January following the taxable year.

Use Tax Return & Payment Mailing Address:
City and County of Denver
Department of Finance, Treasury Division
PO Box 660860
Dallas, TX 75266-0860

 

Denver imposes a ten percent (10%) facilities development admissions tax upon the purchase price of each admission to any entertainment, amusement, or athletic event or other production or assembly staged, produced, convened or held in or on any City-owned property.  This tax is commonly referred to as the “seat tax.”


Download Forms (PDF)

 

Due Dates

 

All filers - Due the 15th of the month following the month of sale/date of event.

FDA Tax Return & Payment Mailing Address:
City and County of Denver
Department of Finance, Treasury Division
PO Box 660860
Dallas, TX 75266-0860

Denver imposes a tax on the sale of lodging of 10.75%.  The entire amount charged to any person for overnight accommodations or rooms (defined as sleeping accommodations in a hotel, apartment hotel, lodging house, motor house, motor hotel, guest house, guest ranch, resort, mobile home, auto camp, trailer court or park), who is not a permanent resident and who has not entered into a written agreement for occupancy of a room or rooms or sleeping accommodations for a period of at least thirty (30) consecutive days, is taxable.


Download Forms (PDF)

 

Due Dates


  Monthly Filing Due Date  - 20th day of the month following the taxable month.

Quarterly Filing Due Date - April 20, July 20, October 20 and January 20.

Lodger's Tax Return & Payment Mailing Address:
City and County of Denver
Department of Finance, Treasury Division
PO Box 660860
Dallas, TX 75266-0860

Denver occupational privilege tax is also known as OPT or head tax.  The occupational privilege tax consists of two distinct parts: the employee occupational privilege tax and the business occupational privilege tax.  The tax is imposed on businesses operating in the City and on individuals who perform sufficient services within Denver to receive as compensation from an employer at least five hundred dollars ($500) for a calendar month. Each taxable employee is liable for the employee OPT, which is withheld by the employer at a rate of $5.75 per month.  The employer is also required to pay the business OPT at a rate of $4.00 per month for each taxable employee. 

Employees need not live in Denver nor the business be based within Denver to be liable for the OPT.  Additionally, the employer is required to pay the business OPT at a rate of $4.00 per month for each owner, partner, or manager engaged in business in Denver regardless of how much they earn.

For additional information, visit our frequently asked questions page.


Download Forms (PDF)

 

Due Dates

 

  Monthly Filing Due Date  - All businesses with 10 or more employees - last day of the month following the taxable month.

Quarterly Filing Due Date - All businesses with fewer than 10 employee  - April 30, July 31, October 31 and January 31.

Advance Annual Filing - Allowed for sole proprietors and partnerships without employees - April 30.

OPT Tax Return & Payment Mailing Address:
City and County of Denver
Department of Finance, Treasury Division
PO Box 660859
Dallas, TX 75266-0859

 

The Denver Revised Municipal Code (DRMC) imposes a 3.62% sales tax on the purchase price paid or charged on retail sales, leases, or rentals of tangible personal property, and on certain services.  Taxable services include, but are not limited to, the sale or furnishing of telephone and certain telecommunications services, electricity, steam and natural gas for energy producing purposes, informational, and entertainment services. The DRMC imposes special tax rates for the following sales at retail:

  • A 4% tax is imposed on the sale of food and beverages not exempt by ordinance.
  • A four cent ($0.04) per gallon tax is imposed on the sale of aviation fuel.
  • A 7.25% tax is imposed on the rental of automotive vehicles for a period of thirty (30) days or less.
  • A tax of 7.12% is imposed on the sales of retail/recreational marijuana(medical marijuana still taxed at 3.62%) effective January 1st, 2014.

For additional information, visit our frequently asked questions page.


Download Forms (PDF)

 

Due Dates

  Monthly Filing Due Date  - 20th day of the month following the taxable month.

Quarterly Filing Due Date - April 20, July 20, October 20 and January 20.

Annual Filing Due Date - 20th day of January following the taxable year.

Sales Tax Return & Payment Mailing Address:
City and County of Denver
Department of Finance, Treasury Division
PO Box 660860
Dallas, TX 75266-0860


If you will be participating in a special event in Denver, and will be making retail sales, a Denver Special Event Sales Tax License is required. The Special Event License fee is $5.00. If you are already a regularly licensed Denver vendor with a current Denver sales tax license, no additional license or fee is required. Please include any sales made at the special event in your regular sales tax return for that period.

Denver as a “Home Rule City,” collects and administers its own taxes. Effective January 1, 2007, Denver’s sales tax rate is 3.62% for non-food items and 4% for food and beverages sold at retail. Additionally, the State of Colorado imposes a 4.0% sales tax. Please contact them at 303-866-5643, or www.revenue.state.co.us for their special event requirements.

Please check with your sponsor/organizer for special event forms and information.  Several organizers have already made arrangements with this department for the distribution of special event tax forms. 

If the forms are not available from your event organizer, use the template forms on this site. Complete the application/registration form and submit it, along with the required $5.00 license fee, as far in advance of the event as possible. Use the sales tax return to report and remit the sales tax you collected at the event.  Sales tax returns are due on or before the 20th of the month following the month of the event.  Prior to sending your sales tax return, please call the number listed below to obtain your assigned sales tax account number.  If you have already submitted special event sales tax returns and know your account number, be sure to include it on all of your forms (application and tax return). 

Please Note

A City and County of Denver tax revenue agent may contact you in person at the event itself. This is typically for the purpose of collecting a Special Event License Fee (if not previously paid) and/or to verify payment of the license fee prior to the event.  Additionally, if you owe license fees or sales tax from a previous event, the tax revenue agent will collect those amounts as well.

Download the Special Event Packet
If you did not receive a sales tax return, download the Denver Sales Tax Special Event Packet / Registration Form. Call (720) 913-9446 to obtain the correct account number and due date (generally due the 20th of the month following the month of the event).


Questions or Problems?
Call us at (720) 913-9446 for questions about taxability, procedures, or any other tax-related concerns.

Denver imposes a tax upon telecommunications businesses authorized by the Colorado Public Utilities Commission (PUC) to provide local exchange service to general public customers in Denver.   The TBT is imposed at the rate of $1.12 per month for each of the telecommunications company’s accounts within the City to which a basic dial-tone line is provided.  It is imposed directly upon the business, as opposed to being collected from its customers and held in trust; however, the telecommunications companies are allowed by State statute and PUC authorization to show the charge separately on their billings to customers.


Download Forms (PDF)

 

Due Dates

 

All filers - due the 20th day of the month following the month for which tax is levied

TBT Return & Payment Mailing Address:
City and County of Denver
Department of Finance, Treasury Division
PO Box 660860
Dallas, TX 75266-0860

News and Announcements

You’re free to charge it. Starting this year, Denver Mayor Michael B. Hancock is eliminating convenience fees for paying city taxes, fees, bills and fines with a credit or debit card. Paying online is faster, more convenient, saves postage and helps the environment through reduced paper and waste costs. And now it’s cheaper too.

 

ONE-ON-ONE eBIZ TAX TRAINING

Having trouble using Denver's eBiz Tax Center? Click here for more information about the one-on-one training we offer.

 


 

Payment Options

We accept electronic Checks, VISA, MasterCard, and Discover. 

All checks and money order payments must be made payable to the Manager of Finance.  

All business taxes except Occupational Privilege Tax may be mailed to:

City and County of Denver
Department of Finance, Treasury Division
PO Box 660860
Dallas, TX 75266-0860


Occupation Privilege Taxes Only may be mailed to:

City and County of Denver
Department of Finance, Treasury Division
PO Box 660859
Dallas, TX 75266-0859 


Delinquent Taxes Only

City and County of Denver
Department of Finance, Treasury Division
PO Box 17660
Denver, CO 80217-0660


Payment types accepted:

  • Check (Personal, Cashier’s, Official)
  • Money Order
In-person tax payments are accepted at:
Taxpayer Services
Wellington Webb Building
201 W. Colfax Ave (First Floor)
Denver, CO 80202


Payment types accepted:
  • Check (Personal, Cashier’s, Official) payable to the Manager of Finance
  • Money Order payable to the Manager of Finance
  • Cash
  • Credit cards (VISA, MasterCard and Discover)
  • Debit cards

CITY & COUNTY OF DENVER CHECK PAYMENT NOTICE

Paying by check authorizes the City & County of Denver to debit your bank account electronically or by presenting your check. 

In the event that your payment is returned unpaid for insufficient or uncollected funds, we may resubmit your payment electronically up to two (2) additional times in the ordinary course of business.

Your check will not be provided to you with your bank statement.

A Returned Check charge of $20 and a Cost of Collection charge of $30 will be assessed for any check returned not paid.* 

 *Pursuant to C.R.S 13-21-109 and §53-3 of the D.R.M.C. 

Sales Tax License Search

This new service allows users to verify that a vendor has a current sales tax account/license with the City and County of Denver.  Users may search by name, location address or account number.

Tax Guide

Get more information about Denver's Tax Guide, or detailed explanations of various sections of the City Ordinance.




Business Seminars

Attend one of our FREE, introductory business tax seminars for people with little or no tax experience who need to learn the basics of Denver taxes.


Tax Rules

Get more information about Denver's Tax Rules. The Tax Rules are issued by the Manager of Finance.  These rules provide more detailed explanations of various sections of the Ordinance.


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