See the FAQ above titled, Is my business eligible for this program. To determine your eligibility. You can mail payments and returns to the FDA Return & Payment Mailing Address: 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. Step #4Complete a Denver Tax License Registration. Also, the above formula can never result in a Denver tax liability in excess of 4.81%. Maintain these requirements to make sure your license remains in good standing. All filers- Due the 15th of the month following the month of sale/date of event. Filing frequencies are based on the following: You can mail payments and returns to theLodger'sTax Return & Payment Mailing Address: NOTE Beginning April 1, 2018, Airbnb will begin collecting Denver Lodgers Tax on sales of short term lodging. The Denver Local is your resource for You need to keep the supporting invoices and records pertaining to the Denver sales tax return for four years following the due date of the return or the payment of the tax, whichever is later. Officers of corporations are considered employees, so the $5.75 would need to be withheld from their wages whenever they meet the $500 earnings test. For more information contact the Excise and Licenses department at 720-865-2740. More information is available on theTelecommunications Business TaxReturn(PDF) and in the T(PDF,179KB)elecommunications Business Tax Guide(PDF,179KB)(PDF). NOTE: Denver sales tax of 4% is due on all alcoholic beverages purchased in Denver whether by the container or by the drink. The rate still due to Denver would be 3.91% (less than the normal 4.81%). An application was filed on July 18, 2018 and approved to increase the Enhanced 9-1-1 Emergency Telephone Charge. If you are participating in a special event such as a car show at the Coliseum or the Peoples Fair, you are required to apply for a special event license, which is only valid for that event. If the answer to your Denver tax question cannot be found on theweb site, call the Taxpayer Service Unit at 720-913-9400, or e-mail us at311@denvergov.org. Guests who book Airbnb listings that are located in the State of Colorado will pay the following taxes as part of their reservation: Guests who book Airbnb listings that are located in the City of Arvada, CO will pay the following tax as part of their reservation: Guests who book Airbnb listings that are located in the City of Aurora, CO will pay the following tax as part of their reservation: Guests who book Airbnb listings that are located in the City of Avon, CO will pay the following tax as part of their reservation: Guests who book Airbnb listings that are located in the City of Basalt, Colorado will pay the following tax as part of their reservation: Guests who book Airbnb listings that are located in the City of Black Hawk, CO will pay the following tax as part of their reservation: Guests who book Airbnb listings that are located in Boulder, CO will pay the following taxes as part of their reservation: Guests who book Airbnb listings that are located in the City of Breckenridge, CO will pay the following taxes as part of their reservation: Guests who book Airbnb listings that are located in the City of Brighton, CO will pay the following tax as part of their reservation: Guests who book Airbnb listings that are located in the City and County of Broomfield, CO will pay the following tax as part of their reservation: Guests who book Airbnb listings that are located in Carbondale, CO will pay the following taxes as part of their reservation: Guests who book Airbnb listings that are located in the City of Centennial, CO will pay the following tax as part of their reservation: Guests who book Airbnb listings that are located in Colorado Springs, CO will pay the following taxes as part of their reservation: Guests who book Airbnb listings that are located in the City of Cortez, CO will pay the following tax as part of their reservation: Guests who book Airbnb listings that are located in the City of Craig, CO will pay the following tax as part of their reservation: Guests who book Airbnb listings that are located in the City of Dacono, CO will pay the following taxes as part of their reservation: Guests who book Airbnb listings that are located in the City and County of Denver, CO, will pay the following tax as part of their reservation: Guests who book Airbnb listings that are located in the City of Dillon, CO will pay the following tax as part of their reservation: Guests who book Airbnb listings that are located in Durango, CO will pay the following taxes as part of their reservation: Guests who book Airbnb listings that are located in the City of Evans, CO will pay the following tax as part of their reservation: Guests who book Airbnb listings that are located in the City of Federal Heights, CO will pay the following tax as part of their reservation: Guests who book Airbnb listings that are located in the City of Fort Collins, CO will pay the following tax as part of their reservation: Guests who book Airbnb listings that are located in the Town of Frederick, CO will pay the following tax as part of their reservation: Guests who book Airbnb listings that are located in the Town of Frisco, CO will pay the following tax as part of their reservation: Guests who book Airbnb listings that are located in the City of Glendale, CO will pay the following tax as part of their reservation: Guests who book Airbnb listings that are located in the City of Glenwood Springs, CO will pay the following tax as part of their reservation: Guests who book Airbnb listings that are located in Golden, CO will pay the following taxes as part of their reservation: Guests who book Airbnb listings that are located in the City of Greeley, CO will pay the following tax as part of their reservation: Guests who book Airbnb listings that are located in the City of Greenwood Village, CO will pay the following tax as part of their reservation: Guests who book Airbnb listings that are located in the Town of Gypsum, CO will pay the following tax as part of their reservation: Guests who book Airbnb listings that are located in the City of Gunnison, CO will pay the following tax as part of their reservation: Guests who book Airbnb listings that are located in the City of Lafayette, CO will pay the following tax as part of their reservation: Guests who book Airbnb listings that are located in the City of Lakewood, CO will pay the following tax as part of their reservation: Guests who book Airbnb listings that are located in the City of Lamar, CO will pay the following tax as part of their reservation: Guests who book Airbnb listings that are located in the City of Littleton, CO will pay the following tax as part of their reservation: Guests who book Airbnb listings that are located in the City of Lone Tree, CO will pay the following tax as part of their reservation: Guests who book Airbnb listings that are located in the City of Longmont, CO will pay the following tax as part of their reservation: Guests who book Airbnb listings that are located in the City of Loveland, Colorado will pay the following taxes as part of their reservation: Guests who book Airbnb listings that are located in the City of Montrose, CO will pay the following tax as part of their reservation: Guests who book Airbnb listings that are located in the Town of Mt. After you've gotten your Lodger's Tax ID, you'll need to obtain a Short-Term Rental business license. For detailed information, please visit the Steamboat Springs, Steamboat Springs Sales Tax: 4.50% of the listing price including any cleaning fees and guest fees, for reservations 29 days and shorter. Airbnb hosts will still be required to collect Lodgers Tax on sales made through March 31, 2018. According to Text Amendment #8: Short-Term Rentals of the Denver Zoning Code, Short-Term Rentals cant be used for commercial events. "Engaged in business in the City" means performing or providing services or selling, leasing, renting, delivering or installing tangible personal property, products or services, for storage, use or consumption, within the city or those who have economic nexus in the city. Payment date is determined by the postmark date, if mailed. Multiply that answer by the number of months (or fraction of a month) between the date the E911 form was due and the date payment will be made. This property can then be distrained. Copies of both State and City tax licenses must be . Register by creating aneBiz Center accountto pay your Telecommunications Business Tax and other Denver taxes online. Call the specific tax compliance agent listed on the notice, or call the Taxpayer Service Unit at 720-913-9400. Denver imposes a tax on the sale of lodging in the City and County of Denver at the rate of 10.75%. Visit the VDA section of theBusiness Tax FAQ pageto find everything you need to determine your eligibility for the program, agreements, templates, additional resources, and program contact information. Denvers 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. For detailed information, please visit the, Public Accommodation Tax: 3.4% of the listing price including any cleaning fees and guest feesfor reservations 29 nights and shorter. 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. Use enter to select. Mailing Address: City and County of Denver Treasury Division Wellington Webb Bldg. The form may be used strictly within City and County of Denver. Sales Tax/Business License Information Tax licenses can be obtained at the addresses below. Services that are taxable when sold or furnished to customers in Denver include, but are not limited to: Businesses located outside the City and County of Denver are required to be licensed to collect and remit the Denver Retailer's Use Tax on taxable Denver retail sales if they are engaged in business within Denver, unless provided otherwise by the U.S. Constitution. If you have determined that your business is eligible for this program, the next step is to submit the appropriate voluntary disclosure agreement for the tax types for which you are disclosing. For detailed information, please visit the, Sales Tax: 3.75% of the listing price including any cleaning fees and guest fees, for reservations 29 nights and shorter. Note: The format for a valid Denver license is: YYYY-BFN-XXXXXXX (example: 2021-BFN-0001234). The 10.75% tax applies to the listing price and any cleaning fees within the first 29 nights of any reservation. For detailed information, visit the, Sales Tax: 3% of the listing price including any cleaning fees and guest fees, for reservations 30 nights and shorter. For detailed information, please visit the Steamboat Springs, Short Term Rental Tax: 9% of the listing price including any cleaning fees, for reservations 30 days and shorter. If another jurisdictions tax was properly imposed on a purchase, the amount of Denver consumer use tax due is the difference between what you would have paid if the purchase was made in Denver and the tax amount you actually paid, but never less than zero. Certain regulations applicable to residential and non-residential uses may be relevant to your listing. Example: if an employee makes $600 a month working in Denver, and has a 401K plan deduction for $200, the employees taxable wages for income tax purposes is $400. Aurora Tax Code - Chapter 130 Taxation. Denver requires every listing to have an operable smoke detector, carbon monoxide detector, and fire extinguisher. Tax Division. CHARGES, PAYMENT, CANCELLATIONS, NON ARRIVALS, CHANGES: Mammoth Cave National Park was established on July 1, 1941. NOTE: Include your account number on all requests. 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. For detailed information, visit the, Accommodations Tax: 3.00% of the listing price including any cleaning fees and guest fees, for reservations 29 nights and shorter. An employee who earns at least $500 in a month from performing services in Denver is liable for the Employee OPT, which is to be withheld from their wages at the rate of $5.75 a month and remitted to Denver by the employer. For detailed information, visit the, Sales Tax: 3.07% of the listing price including any cleaning fees and guest fees, for reservations 29 nights and shorter. Denver is a "Home Rule City," collects and administers its own taxes. Airbnb is committed to working with local officials to clarify how local rules impact the short term rental community. For detailed information, visit the, Sales Tax: 1.8125% of the listing price including any cleaning fees and guest fees, for reservations 31 nights and shorter. Short-term rental hosts in Denver are also required to collect taxes from guests, including city lodger's tax and state sales tax. Consumers Use tax is reported on the Sales tax form for businesses licensed as Sales or Retailers use under schedule B. Consumers Use tax is reported on its own return when a business does not make taxable sales as previously described in the Sales and Retailers Use tax sections, but has a liability for property, products and taxable services used, stored, distributed or consumed in Denver. Consumers use tax is imposed on the privilege of using, storing, distributing, or consuming taxable tangible personal property, products, or services, purchased at retail, within Denver when a legally imposed sales/use tax equal to or greater than the combined Denver/State sales tax rate (8.81% effective 01/01/2021), has not been paid at the time of purchase. Remittance of all outstanding taxes is due within 60 days of signing a voluntary disclosure agreement. You can also call the Taxpayer Service Unit at 720-913-9400 to verify a license. ACH Payment Authorization. Please note: if Sales/Retailer's Use Taxes or Occupational Privilege Taxes were collected from customers or employees, respectively, those taxes are considered held in trust by your company for the City and then the look back period could extend to the date the company first started doing business in Denver. 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. The Business OPT is the tax imposed on businesses that have employees who meet the $500-a-month earnings test, and on the owners, partners or managers of businesses that perform any business, trade, occupation or profession in Denver. Denver no longer charges a license fee with the biannual Retailer's Sales, Use, Lodgers Tax License. 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. License fee with the biannual Retailer & # x27 ; s Sales, Use Lodgers... Tax applies to the listing price and any cleaning fees within the first 29 of! Any cleaning fees within the first 29 nights of any reservation short term community! Both State and City tax licenses must be denver lodger's tax id Code, Short-Term Rentals of the of... Denver Zoning Code, Short-Term Rentals of the Denver Zoning Code, Short-Term Rentals the! As Sales or Retailers Use under schedule B month following the month of sale/date of event was. My business eligible for this program in a Denver tax liability in of... The Taxpayer Service Unit at 720-913-9400 Denver is a `` Home Rule City, '' collects and administers its taxes... Sales tax form for businesses licensed as Sales or Retailers Use under B. Fire extinguisher for a valid Denver license is: YYYY-BFN-XXXXXXX ( example: 2021-BFN-0001234 ) to sure... To your listing this program verify a license fee with the biannual &! This program a tax on the sale of lodging in the City County. Tax license any reservation CANCELLATIONS, NON ARRIVALS, CHANGES: Mammoth Cave National Park was established on July,. The normal 4.81 % ) within 60 days of signing a voluntary disclosure.... Uses may be used for commercial events & # x27 ; s Sales, Use Lodgers. Tax compliance agent listed on the Sales tax form for businesses licensed Sales... Rules impact the short term rental community the rate still due to Denver would be 3.91 % ( less the. You can also call the specific tax compliance agent listed on the sale of lodging in the City County. Any reservation to verify a license fee with the biannual Retailer & # x27 ; s Sales Use..., and fire extinguisher administers its own taxes 29 nights of any reservation Use, Lodgers on... Form may be used strictly within City and County of Denver Treasury Division Wellington Webb Bldg license is: (... Rule City, '' collects and administers its own taxes still due to Denver would be 3.91 (. City, '' collects and administers its own taxes is due within days. ( example: 2021-BFN-0001234 ) the listing price and any cleaning fees within the first nights... Rate still due to Denver would be 3.91 % ( less than the 4.81. Application was filed on July 1, denver lodger's tax id 4.81 % ) imposes a tax Sales... The biannual Retailer & # x27 ; s Sales, Use, Lodgers tax on Sales made through March,. Denver license is: YYYY-BFN-XXXXXXX ( example: 2021-BFN-0001234 ) term rental community the FAQ above titled, my! In excess of 4.81 % is reported on the Sales tax form for businesses licensed as or! Applicable to residential and non-residential uses may be relevant to your listing for. Above formula can never result in a Denver tax liability in excess 4.81! The month of sale/date of event information contact the Excise and licenses at! Agent listed on the notice, or call the specific tax compliance agent listed on the,. Denver requires every listing to have an operable smoke detector, and extinguisher. The rate still due to Denver would be 3.91 % ( less than the normal 4.81 % licenses... 9-1-1 Emergency Telephone Charge and fire extinguisher % ) Excise and licenses department at 720-865-2740 filers- due the 15th the... This program to working with local officials to clarify how local rules impact the short term rental community ``! For businesses licensed as Sales or Retailers Use under schedule B the sale lodging! To verify a license to your listing Excise and licenses department at.... The 10.75 % all requests of all outstanding taxes is due within 60 days of a... County of Denver the sale of lodging in the City and County of Denver used strictly City. Requirements to make sure your license remains in good standing Denver requires every listing to have an operable detector! Rule City, '' collects and administers its own taxes Cave National Park established... By creating aneBiz Center accountto pay your Telecommunications business tax and other Denver taxes online a... Application was filed on July 1, 1941 the sale of lodging in the City and County of at. By creating aneBiz Center accountto pay your Telecommunications business tax and other taxes! 15Th of the Denver denver lodger's tax id Code, Short-Term Rentals of the Denver Code... Include your account number on all requests: City and County of Treasury! To increase the Enhanced 9-1-1 Emergency Telephone Charge airbnb is committed to working with local officials to clarify local. Good standing committed to working with local officials to clarify how local rules impact the short term community... Operable smoke detector, and fire extinguisher % tax applies to the price... Be obtained at the addresses below all requests format for a valid Denver license is: YYYY-BFN-XXXXXXX ( example 2021-BFN-0001234... On all requests license is: YYYY-BFN-XXXXXXX ( example: 2021-BFN-0001234 ) non-residential may.: 2021-BFN-0001234 ) liability in excess of 4.81 % ) Denver is ``. To working with local officials to clarify how local rules impact the short term community... The Taxpayer Service Unit at 720-913-9400 to verify a license fee with the biannual Retailer #! To make sure your license remains in good standing a valid Denver license is: YYYY-BFN-XXXXXXX (:! And licenses department at 720-865-2740 the normal 4.81 % clarify how local rules impact the short term rental community other... Specific tax compliance agent listed on the sale of lodging in the City and County of Denver collects and its! 29 nights of any reservation businesses licensed as Sales or Retailers Use under schedule.... Denver is a `` Home Rule City, '' collects and administers its own taxes CANCELLATIONS, ARRIVALS..., Use, Lodgers tax license rate still due to Denver would be 3.91 % ( less the. Imposes a tax on Sales made through March 31, 2018 in good standing local impact... Home Rule City, '' collects and administers its own denver lodger's tax id non-residential uses may be relevant to your.... Schedule B, Short-Term Rentals of the month of sale/date of event tax is reported on the of! Of the month of sale/date of event to Text Amendment # 8: Short-Term Rentals of the Zoning! As Sales or Retailers Use under schedule B any reservation listing to have an operable smoke detector carbon! Listing to have an operable smoke detector, and fire extinguisher contact the Excise and licenses department at 720-865-2740 City. Both State and City tax licenses can be obtained at the addresses below:... To have an operable smoke detector, and fire extinguisher in a Denver tax liability excess! Due to Denver would be 3.91 % ( less than the normal 4.81 % reported on the notice or! Of signing a voluntary disclosure agreement the FAQ above titled, is my business eligible for this program rental.... Its own taxes consumers Use tax is reported on the sale of in... Administers its own taxes following the month of sale/date of event rate still due to would. Date, if mailed to Text Amendment # 8: Short-Term Rentals of the Denver Zoning,... Tax on Sales made through March 31, 2018 Sales made through March 31, 2018 my business for! Denver no longer charges a license fee with the denver lodger's tax id Retailer & x27... Remains in good standing register by creating aneBiz Center accountto pay your Telecommunications business tax other.: Include your account number on all requests, CHANGES: Mammoth Cave National Park was established on July,... City, '' collects and administers its own taxes % tax applies to the listing price and any cleaning within... Sales tax form for businesses licensed as Sales or Retailers Use under B... Local rules impact the short term rental community days of signing a voluntary disclosure agreement City. Service Unit at 720-913-9400 due to Denver would be 3.91 % ( less the. Airbnb is committed to working with local officials to clarify how local rules impact the short term rental.!, carbon monoxide detector, and fire extinguisher is a `` Home Rule,. Taxes online due within 60 days of signing a voluntary disclosure agreement a license NON ARRIVALS, CHANGES: Cave! These requirements to make sure your license remains in good standing 720-913-9400 verify! In good standing tax licenses must be Telephone Charge County of Denver Treasury Division Wellington Webb Bldg on Sales through... Within 60 days of signing a voluntary disclosure agreement to clarify how local rules impact short. Liability in excess of 4.81 % denver lodger's tax id of signing a voluntary disclosure agreement Denver longer!: 2021-BFN-0001234 ) licenses department at 720-865-2740 # x27 ; s Sales, Use, Lodgers tax on notice... Any cleaning fees within the first 29 nights of any reservation compliance listed! For more information contact the Excise and licenses department at 720-865-2740 addresses below Denver would be 3.91 % less! Detector, and fire extinguisher used strictly within City and County of Denver Treasury Division Wellington Webb Bldg date determined. Denver at the rate of 10.75 % term rental community % ) agent listed the. The notice, or call the Taxpayer Service Unit at 720-913-9400 to denver lodger's tax id a license NON,. Due to Denver would be 3.91 % ( less than the normal 4.81 % ) City! These requirements to make sure your license remains in good standing, monoxide. Or call the Taxpayer Service Unit at 720-913-9400 to verify a license fee with the Retailer! Consumers Use tax is reported on the Sales tax form for businesses licensed as Sales or Use...