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BUSINESS TAXES


 

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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) 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.

eBiz TAX CENTER

The Treasury Division's eBiz Center makes it easy to pay business taxes online, paper-free.

You can manage taxes for most accounts in the eBiz Tax Center:

  • Sales Tax 
  • Use Tax 
  • Occupational Privilege Tax
  • Lodger's Tax
  • Telecommunications Business Tax
  • Emergency Telephone Charge (E911)
  • Facilities Development Tax

Denver's 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).

More Information

Denver's 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Important note: the step-by-step instructions and videos below are slightly out of date due to an upgrade to Denver’s eBiz Tax Center on January 6, 2016.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.

 

Consumer 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 our Frequently Asked Questions page.

 

Download Forms (PDF)

 

Due Dates

 

Monthly Filing Due Date - 20th day of the month following the taxable month.

Quarterly Filing Due Date - April 20, July 20, October 20 and January 20.

Annual Filing Due Date - 20th day of January following the taxable year.

Use Tax Return & Payment Mailing Address:
City and County of Denver
Department of Finance, Treasury Division
PO Box 660860
Dallas, TX 75266-0860

 

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.”

Download Forms (PDF)

 

Due Dates

 

All filers - Due the 15th of the month following the month of sale/date of event.

FDA Tax Return & Payment Mailing Address:
City and County of Denver
Department of Finance, Treasury Division
PO Box 660860
Dallas, TX 75266-0860

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.

Visit the Short Term Rental Taxes page for information on short term rental taxes.

 

Download Forms (PDF)

 

Due Dates


 

Monthly Filing Due Date  - 20th day of the month following the taxable month.

Quarterly Filing Due Date - April 20, July 20, October 20, and January 20.

Annual Filing Due Date - 20th day of January following the taxable year.

Lodger's Tax Return & Payment Mailing Address:
City and County of Denver
Department of Finance, Treasury Division
PO Box 660860
Dallas, TX 75266-0860

 

 

 

 

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.

For additional information,visit our frequently asked questions page.

 

Resources

 

Due Dates

 

  Monthly Filing Due Date  - All businesses with 10 or more employees - last day of the month following the taxable month.

Quarterly Filing Due Date - All businesses with fewer than 10 employee  - April 30, July 31, October 31 and January 31.

Annual Filing - Allowed for individuals, sole proprietors, and partnerships without employees - January 31.

 

OPT Tax Return & Payment Mailing Address:
City and County of Denver
Department of Finance, Treasury Division
PO Box 660859
Dallas, TX 75266-0859

 

The Denver Revised Municipal Code (DRMC) imposes a 4.31% 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 9.81% is imposed on the sales of retail/recreational marijuana (medical marijuana still taxed at 4.31%) effective January 1, 2019.

For additional information, visit our frequently asked questions page.

 

Download Forms (PDF)

 

Due Dates

  Monthly Filing Due Date  - 20th day of the month following the taxable month.

Quarterly Filing Due Date - April 20, July 20, October 20 and January 20.

Annual Filing Due Date - 20th day of January following the taxable year.

Sales Tax Return & Payment Mailing Address:
City and County of Denver
Department of Finance, Treasury Division
PO Box 660860
Dallas, TX 75266-0860


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.

  • If you are already a regularly licensed Denver vendor with a current Denver sales tax license, no additional license or fee is required. Please include any sales made at the special event in your regular sales tax return for that period.
  • If you do not have a regular Denver Sales tax account, , you need a Denver Special Event Sales Tax License. The Special Event License fee is $5.00. You can register for your license and file your sales tax return online by selecting "Register or File for Special Event".

Denver is a "Home Rule City," collects and administers its own taxes. Effective January 1, 2019, Denver's sales tax rate is 4.31% for non-food items and 4% for food and beverages sold at retail.

If you choose not to file online, please check with your sponsor/organizer for special event forms and information. Several organizers have already made arrangements with this department for the distribution of special event tax forms. Sales tax returns are due on or before the 20th of the month following the month of the event.

Please Note

A City and County of Denver tax revenue agent may contact you in person at the event itself. This is typically for the purpose of collecting a Special Event License Fee (if not previously paid) and/or to verify payment of the license fee prior to the event.  Additionally, if you owe license fees or sales tax from a previous event, the tax revenue agent will collect those amounts as well.

Download the Special Event Packet
If you did not receive a sales tax return, download the Denver Sales Tax Special Event Packet / Registration Form. Call 720-913-9446 to obtain the correct account number and due date (generally due the 20th of the month following the month of the event).

Questions or Problems?

Call us at 720-913-9446 for questions about taxability, procedures, or any other tax-related concerns.

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.

Download Forms (PDF)

 

Due Dates

 

All filers - due the 20th day of the month following the month for which tax is levied

TBT Return & Payment Mailing Address:
City and County of Denver
Department of Finance, Treasury Division
PO Box 660860
Dallas, TX 75266-0860

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.

 

Download (PDF)

 

Due Dates

 

Monthly Filing Due Date - The last day of the month following the billed month.

E911 Filing Form & Payment Mailing Address:
City and County of Denver
Department of Finance, Treasury Division
PO Box 660860
Dallas, TX 75266-0860

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 our Voluntary Disclosure Program web page to find everything you need to determine your eligibility for the program, agreements, templates, additional resources, and program contact information.

News and Announcements

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

 
Important Construction Contractors Information
Important Short-Term Rental Information

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. See the Lodger's Tax section on this page for information on submitting a Lodger’s Tax Application. View a comprehensive FAQ on short-term rental tax, lodger's tax, and the tourism improvement district (TID) tax.

Payment Options

credit card logos

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

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 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

CITY & COUNTY OF DENVER 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. 

 
Sales Tax License
Search

This new service allows users to verify that a vendor has a current sales tax account/license with the City and County of Denver.  Users may search by name, location address or account number.

 
Tax Guide and
Denver Ordinance

Review tax guides, see tax rules, and view the applicable ordinances for tax questions.

 
Business
Seminars

Attend one of our FREE, introductory business tax seminars for people with little or no tax experience who need to learn the basics of Denver taxes.

 

Location

201 W. Colfax Ave.
Department 1009
Denver, CO 80202

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P: 720-865-4600

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