Marijuana Delivery Surcharge

State law requires retail and medical marijuana stores to charge a $1 surcharge on each delivery. Each month, stores must remit the revenue collected from the surcharge to the jurisdiction in which they are located. Renewal of a store's delivery permit can be denied if the store fails to timely remit the surcharge.

I am a store working with a transporter to conduct delivery. Do I have to pay the monthly delivery surcharge?

Yes. See payment instructions below in "How do I pay?"

Are transporters required to collect and remit delivery surcharge revenue to the city?

  • No. Only stores are required to collect and remit the surcharge. 

I have a store in Denver, but I make deliveries to homes outside of Denver. Who do I remit the surcharge to?

  • If your store is in Denver, you remit the delivery surcharge revenue monthly to Denver no matter the destination city of your deliveries. 

I have a store outside of Denver and contract with a transporter to deliver my products into Denver. Am I required to pay the surcharge to Denver?

  • No. Only stores located in Denver must remit the surcharge to Denver. Stores outside of Denver are required to remit the surcharge to the jurisdiction where they are located, but stores outside of Denver that deliver into Denver must pay Denver sales tax.

How do I calculate the amount of surcharge revenue I should pay each month?

  • Stores must charge a $1 surcharge on each delivery. To calculate the amount to remit each month, stores should calculate how many delivery transactions were completed (in Denver or in any other jurisdiction where the store makes deliveries) and remit the corresponding amount. For example, if a store completed 30 delivery transactions in February, the store would remit $30 to the city.

How do I pay?

Completing your monthly marijuana delivery surcharge payment is done online through a payment portal.

To remit your marijuana surcharge payment you will be asked to provide:

  1. Your City of Denver business file number (BFN)
  2. Your State of Colorado marijuana store license number
  3. Your State of Colorado delivery permit number

You will also be asked to provide your business address, as well as the number of deliveries completed in the month for which you are paying.

To complete your payment, follow this link:

Marijuana Delivery Surcharge Payment Portal