With the Delta variant surging, Denver has issued new public health orders requiring pre-K through 12th-grade students to wear masks at school and requiring city employees and some private-sector workers in high-risk settings to be fully vaccinated against COVID-19.
The City and County of Denver: General Tax Information Booklet(PDF, 1015KB) is intended to provide general tax information for anyone conducting business in the City and County of Denver. It provides information for collecting and filing sales, use, lodger’s, occupational privilege, facilities development, telecommunications, and property taxes.
The Tax Topic Guides are intended to be straightforward summaries of particular industries or business subjects. Each guide includes a brief description of the applicable law, one or more examples of taxable or exempt transactions, and references to the relevant portions of the Denver Revised Municipal Code (DRMC).
The Manager of Finance periodically prescribes forms and promulgates rules and regulations used in the administration and enforcement of the applicable sections of the Denver Revised Municipal Code (DRMC).
There are currently six Rules/Regulations in effect pertaining to tax collection:
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 (see above) are issued by the Manager of Finance. These are more detailed explanations of various sections of the City Ordinance.
Sales Tax Tutorial, Part 1(PDF, 1MB)
Sales Tax Tutorial, Part 2(PDF, 1MB)
Use Tax Tutorial(PDF, 1MB)