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Why Avalara. Streamlined Sales Tax Program. Customer stories. Avalara for Startups. Resource center. Free tax tools. Sales tax calculator. Sales tax rate tables. Check your nexus tool. Tax Audit guide. If no payment history exists, an industry standard is used. NOTE: Bars, liquor stores, restaurants, caterers and street vendors are required to file monthly returns, irrespective of sales tax volume. Tax is due for the period in which the sale occurs, even if full payment was not received in that period credit sales, lay-away, etc.
You need to complete an amended Denver sales tax return when an error is discovered on a previously filed return. NOTE : The minimum penalty is due on all Denver tax returns that are filed late, even if no tax is due. How do I calculate the penalty and interest due on a Denver sales tax return filed late? Penalty: Multiply the total tax due by 0.
Interest: Multiply the total tax due by 0. Multiply that answer by the number of months or fraction of a month between the date the return was due and the date payment will be made. Payment date is determined by the postmark date, if mailed. The collection process will begin, starting with the issuance of an estimated assessment, based either on the average tax you previously reported or on a standard for your industry.
It follows sales tax rules, is collected as sales tax, and uses sales tax returns to report and remit the tax. The taxes are due on the same schedule as the sales taxes. A business that does not require a Denver sales tax license needs a Denver consumer use tax account if it uses, stores, distributes, or consumes taxable tangible personal property, products or services within Denver that has been purchased at retail. Example: A new business in Denver only performs non-taxable services.
Frequently, purchases from vendors outside Denver; online purchases or leases a vehicle from a lesser that does not collect sales may need to be self-reported by the Denver company acquiring the tangible personal property, products and services in the City.
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.
It is commonly called a head tax. This is not comparable to taxable income for income tax purposes. The OPT return is due on the last day of the month following the period in which the liability was incurred.
The period is determined by the filing frequency, either monthly, quarterly, or annually. Example: If a quarterly filer is paying the first quarter January through March , the payment would be due on April Businesses that have 10 or more employees must file a return monthly.
Businesses that have fewer than 10 employees, may file a return quarterly. If you are an individual, sole proprietor, or a partnership, without employees who are subject to the OPT, you are allowed to pay in advance for the entire calendar year. If you are an individual, sole proprietor, or a partnership without employees who are subject to the tax, you may pay for the entire calendar year.
This annual payment is due on January 31st of each year. This tax amount is due from the employer. The business would still be liable for Business OPT on other taxable employees. Individuals who work for more than one Denver employer are required to pay the Employee OPT only once. Individuals who work in Denver for more than one employer are required to pay the Employee OPT only once. Alternatively, if more than one employer withheld the taxes, a Claim for Refund form may be submitted.
Click here download the Form TD Examples: Drivers who make deliveries in Denver People who make repairs or service equipment in Denver Salespeople who call on customers in Denver Lobbyists or attorneys who earn income who come into Denver to work Real estate agents or brokers who earn commissions from the sale of property in Denver. Your business is liable for paying Business OPT for any month in which it performs a business, trade, occupation or profession in Denver.
If your employees recently started working from a location in Denver and you do not already have a Denver account, please see the OPT FAQs in this section regarding the registration for this tax type.
You can find the guide to bulk OPT filing and payment here. You can also call our office at , or e-mail us at denvergov. Denver imposes a tax on the sale of lodging of 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.
Filing frequencies are based on the following:. As of April 1, , hosts will no longer need to collect the tax on sales made through Airbnb. As of October 1, hosts will no longer need to collect tax on sales made through HomeAway platform.
If vendors are only using the platforms noted above, they are still required to have a Lodger's Tax license. Denver imposes a tax on the sale of lodging, which includes the sale of short-term lodging less than 30 days at a private residence. Individuals or businesses engaged in the sale of short term lodging have certain tax requirements which are outlined below.
A Lodger's Tax license is required. For applicable hotels in the district, the total Denver tax to be charged and collected on lodging at these hotels is The total Denver tax to be charged and collected on lodging at these hotels is The emergency telephone charge E is a charge imposed on each phone number or service user within the City and County of Denver.
The E filing form is due on the last day of the month following the period in which the liability was incurred. If the form is filed and all E charges due are remitted on or before the last day of the month following the period in which the liability was incurred, then the supplier may deduct and retain 0.
Penalty: Multiply the total E charges due by 0. Interest: Multiply the total E charges due by 0. Multiply that answer by the number of months or fraction of a month between the date the E form was due and the date payment will be made. 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. 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.
All filers - due the 20th day of the month following the month for which tax is levied. Register by creating an eBiz Center account to pay your Telecommunications Business Tax and other Denver taxes online. A business must submit a Claim for Refund form within 3 years 36 months after the return was filed. Include a detailed explanation of how the error occurred, a copy of any invoice or credit memo involved, a copy of the sales journal showing how the sales were summarized and what amounts were originally reported and paid to Denver, and any other supporting documentation.
Individuals or businesses that are claiming sales taxes overpaid to a vendor on a purchase must submit a Claim for Refund form within 60 days of the purchase. Include a copy of the appropriate sales receipt s. The Denver sales tax ordinance provides that the tax must be paid to the vendor. The vendor then provides a receipt, showing the tax was paid, to the purchaser.
The purchaser can file a Claim for Refund , but must do so within 60 days of the purchase. Example : Assume a purchase was made in a Colorado city on the western slope; sales tax at the combined rate of 4. Please visit our email application process page for more information on submitting email applications. For questions, please email licenses denvergov. A collection of training videos you may need to help with the application process for Business Licenses that you can apply for online.
A collection of forms and documents you may need with applications for Business Licenses and Liquor Licenses. Paying your license renewal by EFT fulfills the requirement of filing a license renewal application.
Visit the EFT webpage to renew. When renewing by EFT, you do not need to send us a paper form, because that will cause a duplicate filing. Be sure to include a check or money order with your renew. If you have more than one sales location, each location must have a license.
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