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.

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.

Notice:
Denver no longer charges a license fee with the biannual Retailer’s Sales, Use, Lodgers Tax License.
Treasury will send 2022 licenses on December 1, 2021.
 
You can manage taxes for most accounts in the eBiz Tax Center:
  • Sales Tax
  • Use Tax
  • Occupational Privilege Tax (OPT)
  • Lodger's Tax
  • Telecommunications Business Tax
  • Emergency Telephone Charge (E911)
  • Facilities Development Tax

Get Started with eBiz

As an alternative to eBiz Tax Services, the City and County of Denver also participates in Colorado's Sales Use Tax System (SUTS) which allows businesses to file and pay sales and use tax returns and includes a GIS lookup tool to help easily identify taxing rates and jurisdictional boundaries for locations in the State of Colorado. Sales Tax filers may use this remittance portal for filings starting January 2021 due in February 2021. Learn more about the new SUTS system.

Payment Options

Online

 echeck, Visa, Mastercard, and Discover card icons

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

Pay Now

By Mail

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 660860
Dallas, TX 75266-0860

Payment types accepted:

  • Check (Personal, Cashier’s, Official)
  • Money Order

In Person

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

Use SUTS portal

The City and County of Denver is also now a participating in Sales Use Tax System (SUTS) with the Colorado Department of Revenue.  This portal has two components: the Filing and Payment Portal and the GIS system to easily identify taxing rates and jurisdictional boundaries for locations in the State of Colorado.  Sales Tax filers may use this remittance portal for filings starting January 2021 due in February 2021 as an alternative to eBiz Tax Services.

Use the SUTS Portal for Sales Tax Filing

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.

More Information

eBiz Tax Help

Visit the Denver eBiz Tax Center Help page

Denver’s eBiz Tax Center FAQ Page

For answers to frequently asked questions, please visit the Denver’s eBiz Tax Center FAQ Page.

Denver’s eBiz Tax Center Help Email

Email Denver’s eBiz Tax Center at ebizquestions@denvergov.org, to get assistance from eBiz Help staff.

Denver’s eBiz Tax Center Help Line

Call the eBiz Help Line at 720-913-9309 from 8:00 a.m. to 5:00 p.m. Monday through Friday to get assistance from representatives from the Department of Finance or to schedule an appointment for in-person assistance at Denver’s Taxpayer Service (located within the Wellington E. Webb Building at 201 W. Colfax Ave.)

Withdraw a credit card payment

If you need to withdraw a credit card payment, call Taxpayer Service at 720-913-9400.

Step-by-Step Instructions

Important note: The step-by-step instructions and videos below are slightly out of date due to an upgrade to Denver’s eBiz Tax Center on January 6, 2016.You will find the majority of the instructions below to still be accurate; however, some of the navigation is different. There is no longer a left sidebar – instead you will now find the links you need in the navigation bar at the top of the window or in the "I Want To…” action box in the right corner just below the navigation bar.

Updated how-to instructions are coming soon.

New User Registration

For a business already filing Denver taxes:

For a new business that never filed Denver taxes:

Filing Returns

Paying Your Filed Return

Withdrawing a Payment

  • If you need to withdraw a credit card payment, call Taxpayer Service at 720-913-9400.

Sales & Use Tax System (SUTS) Help

Current period sales tax returns may be filed through this SUTS system or through eBiz.  

For all other Denver tax needs, please see our eBiz Tax Services portal.

Please note: amendments, claims for refund, delinquency issues, vdas, audits and all other Denver taxes are not accepted through SUTS and we encourage you to contact the Treasury Division for any related Denver tax questions.

SUTS is managed by the Colorado Department of Revenue. For more information, visit the state's SUTS page.

Sales Tax

The Denver Revised Municipal Code (DRMC) imposes a 4.81% sales tax on the purchase price paid or charged on retail sales including retail sales made online to Denver customers, leases, or rentals of taxable tangible personal property, products, and on certain services.

The most convenient option to register for your tax license is online at Denver's EBiz Tax Center.

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 10.31% is imposed on the sales of retail/recreational marijuana (medical marijuana still taxed at 4.81%) effective January 1, 2021.

Visit the Business Tax FAQ page for more information.

 

Use Tax

Use Tax is imposed on taxable tangible personal property, products, and services –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.

The most convenient option to register for your tax license is online at Denver's eBiz Tax Center.

To learn more about Consumer's Use Tax, visit the Business Tax FAQ page for more information.

Occupational privilege tax

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.

The most convenient option to register for your tax license is online at Denver's eBiz Tax Center.

Visit the Business Tax FAQ page for more information.

 

Short-Term Rental, Tourism Improvement District, and Lodger's tax

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 (and actually pays to occupy the room or rooms or sleeping accommodations for at least thirty (30) consecutive days), is taxable.  Tourism Improvement District (TID) tax is only applicable to lodging establishments with at least 50 rooms.

If you currently list your Denver property as a short‐term rental (STR) or plan to in the future, you must register with the Treasury Division to begin collecting Lodger’s Tax. 

The most convenient option to register for your tax license is online at Denver's eBiz Tax Center.

Visit the Business Tax FAQ page for more information on short-term rentals, lodger's tax, and the tourism improvement district (TID) tax.

Emergency Telephone Charge (E911)

An application was filed on July 18, 2018 and approved to increase the Enhanced 9-1-1 Emergency Telephone Charge. Notifications to the telecom suppliers were mailed on October 11, 2018 regarding the rate increase from $0.70 to $1.20 effective for January 1, 2019 filing period due February 28, 2019. The link to the application filed with the PUC and the telecom supplier notification letter are listed below:

NOTICE OF FILING OF APPLICATION TO INCREASE THE ENHANCED 9-1-1 EMERGENCY TELEPHONE CHARGE (7/18/2018)

E-911 Notice to Providers

The emergency telephone charge (E911) is a charge imposed on each phone number or service user within the City and County of Denver.  Every service supplier shall collect and remit the amount of $1.20 per month per exchange access facility, per wireless communications access, and per interconnected voice-over-internet-protocol access.

The most convenient option to register for your tax license is online at Denver's EBiz Tax Center.

Visit the Business Tax FAQ page for more information.

Facilities Development Admission (FDA) tax

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.”

Visit the Business Tax FAQ page for more information.

Telecommunications business tax

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.

The most convenient option to register for your tax license is online at Denver's EBiz Tax Center.

Visit the Business Tax FAQ page for more information.

Voluntary Disclosure Program

Denver’s Voluntary Disclosure Program is available for eligible business owners who are not licensed and have not filed returns for sales, use, and/or occupational privilege tax and owe taxes to Denver as a result. Eligible business owners are encouraged to come forward voluntarily and remit all taxes owed in exchange for a partial or full waiver of late penalties due on delinquent remittances.

Visit the VDA section of the Business Tax FAQ page to find everything you need to determine your eligibility for the program, agreements, templates, additional resources, and program contact information.

Special event sales tax

If you will be participating in a special event in Denver, and will be making retail sales of taxable products or services, the collection and remittance of Denver sales tax is required. 

Visit the Business Tax FAQ page for more information.

Important Construction Contractors Information