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Denver Waives Penalty for Late Payment of November Sales and Use, OPT, and Seat Taxes

DENVER – To support local businesses impacted by the pandemic, the City and County of Denver will again waive the 15% penalty for late payment for sales and use, occupational privilege, and seat (facility development admissions) taxes for Nov. taxes due Dec. 20, 2020.

Businesses collect the taxes on behalf of the consumer and must remit them monthly to the city. Legally, the taxes should not be used to supplement business expenses. Businesses must still file their return and remit the tax funds within 30 days of the due date. While the 15% penalty for late payment is waived, a 1% interest fee for delinquent payments will continue to accrue. DOF will continue to evaluate an extension of the waiver on a month-by-month basis. 

The Denver Department of Finance previously instituted the waiver of the 15% late penalty to provide relief to businesses during the initial wave of the pandemic. DOF waived the penalty for three consecutive months for February, March, and April taxes owed, which were due, March, April, May 20 respectively.

For more information on the city’s COVID-19 response, visit