On behalf of the City and County of Denver, we are pleased to provide you the TAX GUIDE. This information 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).

Table of Contents

Advertising Agencies

Agents, Salespersons, Auctioneers, Mfg. Reps

Aircraft

Automotive Service & Repair

Cable Television Services

Cemeteries, Funeral Homes and Morticians

Charitable and Religious Exemption

Cigarettes, Cigars, Tobacco

Common Carriers

Consignment Sales

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

Feed & Seeds

Filing Periods

Florists

Fund Raising

Gas, Electric, Heating Services

Gift Certificates

Gifts & Giveaways

Governmental Exemption

Graphic Design and Composition

Horses

Independent Contractors Employees

Information Services

Insurance Companies & Agencies

Intermingled Sales & Service

Leased Departments

Leases Rentals (General)

Licenses, Fees, Registration

Liens, Distraints, Enforcement

Linen Services

Liquor

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

Rentals & Service Charges Combined

Rules & Regulations

Sale & Purchase of a Business

Telecommunications Business Tax

Telephone & Telecommunication Services

Tips & Gratuities

Trade-Ins

Travel Agents

Trustees, Receivers, Executors & Administrators

Warranties