| Tax Type |
What it is |
Who must collect/pay |
Important note about rates/applicability |
How it works |
| Sales Tax |
A tax collected on retail sales, leases, and rentals of taxable tangible property, certain services, and digital products made in Denver.
|
Businesses selling taxable goods or services (retailers, restaurants, caterers, ecommerce sellers, digital service providers).
|
Rate depends on product/service type (e.g., general sales, food & beverage, car rentals, aviation fuel, marijuana products).
|
Collect applicable tax from customers and report through the eBiz Tax Center.
|
| Consumer's Use Tax |
A tax owed when a business buys taxable items or services for its own use and did not pay sufficient sales tax at purchase.
|
Any business operating a physical location in Denver, including service companies that do not collect sales tax.
|
Uses the same rate table as Sales Tax. |
If you do not sell taxable goods/services → register for a Consumer’s Use Tax account. If you do sell taxable goods/services → report use tax on your regular sales tax return.
|
| Retailer's Use Tax |
A tax collected by businesses outside Denver that deliver taxable goods into the city.
|
Businesses outside Denver that deliver taxable goods into Denver.
|
Uses the same rate table as Sales Tax.
|
Collect Denver’s use tax from Denver customers and report through the sales/use tax return.
|
| Lodger's Tax |
A tax on the price charged for lodging of fewer than 30 days. |
Hotels, motels, short-term rentals, and anyone providing paid overnight accommodations.
|
Applies to lodging of fewer than 30 days.
|
Collect from guests on qualifying stays and remit to Denver.
|
| Tourism Improvement District (TID) Tax
|
An additional lodging tax that applies only to large hotels in Denver.
|
Hotels with 50+ rooms located in Denver. |
Applies only to hotels with 50+ rooms. |
Collect in addition to Lodger's Tax and remit to Denver. |
| Facilities Development Admissons (FDA)/"Seat Tax" |
A 10% tax on the price of admissions to entertainment, cultural, or athletic events and other activities held on City-owned or City-leased property.
|
Businesses/organizations charging admissions on City-owned or City-leased property.
|
Applies only to events/activities on City-owned or City-leased property.
|
Collect on admissions and remit to Denver. |
| Occupational Privilege Tax (OPT)/Head Tax
|
A monthly tax paid by both employers and employees when work is performed in Denver.
|
Employers and employees; employer withholds the employee portion. Owners/partners owe the employer portion even if earnings are below $500.
|
Owners/partners owe employer portion even if earnings < $500.
|
Employer withholds employee portion and remits; employer pays employer portion monthly.
|
| Telecommunications Business Tax (TBT) |
A tax on telecommunications companies providing local exchange service in Denver.
|
Telecommunications companies providing local exchange service in Denver.
|
Applies to local exchange service accounts. |
Telecom provider assesses per account and remits to Denver.
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| Emergency Telephone Charge (E911) |
A charge applied to each phone number or service capable of accessing 911.
|
Providers/accounts with phone numbers/services capable of accessing 911.
|
Prepaid wireless providers file E911 charges with the State of Colorado, not Denver.
|
Assess per phone number per month and remit; prepaid wireless files with the State.
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