City of Steamboat Springs - Sales Tax Department 
                                                                                                                            137 10th Street - PO Box 772869 
                                                                                                                           Steamboat Springs, CO 80477-2869 
                                                                                                                                 Phone: (970) 879-2060  
                                                                                                                            www.steamboatsprings.net 

                                                                                                                 RECORDS:  
GENERAL INSTRUCTIONS & ITEMS TO BE AWARE OF:                                                                     Records of both purchases and sales, including sales invoices,  
 A sales tax return must be filed according to the filing frequency, even when no tax has been collected.       purchase invoices, and shipping records, must be retained for a  
 The City of Steamboat Springs sales tax rate is 4.5% as of 1/1/2017.                                           period of three years.  The burden of proof for exempt sales rests with 
 You can file your return & pay online through Xpressbillpay.com.                                               the seller.  Retain copies of city and state sales tax returns along with 
 Read the SPECIFIC INSTRUCTIONS thoroughly before completing return.                                            supporting documentation.   
 Be careful to use the return which corresponds to the period for which you are filing.                          
 Make check payable to the City of Steamboat Springs.                                                           All sums of money paid by the purchaser to the seller as 
 Please do not staple check to return. 
                                                                                                                 taxes shall be and remain public money, as property of 
 SIGN & DATE the return.   
                                                                                                                 the taxing jurisdiction.  Taxes owed should be remitted on a 
 Returns must be filed on or before the 20th day of the month following the close of the reporting peri-
                                                                                                                 timely basis. If the City does not receive submitted taxes, burden of 
  od.  Mailed returns must be postmarked by the 20th day of the month.   
                                                                                                                 proof is upon the taxpayer.  Always maintain sufficient records to 
                                                                                                                 prove taxes have been sent. 

YOU MUST NOTIFY THE SALES TAX DEPARTMENT IF ANY OF THE FOLLOWING OCCUR: 
1) business moves                                                                                                                             Filing Dates 
                                                                                                                                                
2) mailing address changes                                                                                                 Monthly Filers     Period Ending          Due Date 
3) business or trade name changes                                                                                          December           12/31                  01/20 
4) business is sold                                                                                                        January            01/31                  02/20 
                                                                                                                           February           02/29                  03/20 
5) corporation merges with another corporation                                                                             March              03/31                  04/20 
6) no longer in business—you must indicate such changes by completing the account change/closure form.                     April              04/30                  05/20 
                                                                                                                           May                05/31                  06/20 
                                                                                                                           June               06/30                  07/20 
If ownership changes, the current owner is responsible for closing his/her sales tax account.  Returns continue to         July               07/31                  08/20 
generate until closure notification has been received by the city sales tax department.                                    August             08/31                  09/20 
                                                                                                                           September          09/30                  10/20 
                                                                                                                           October            10/31                  11/20 
The new owner cannot use the previous owner's reporting forms. The new owner must apply for his/her own Sales              November           11/30                  12/20 
Tax license with the City of Steamboat Springs.  There is a one-time application fee of $50.00 and a copy of the           December           12/31                  01/20 
                                                                                                                            
owner’s drivers license are required along with the completed application.                                                 Quarterly Filers   Period Ending          Due Date 
                                                                                                                           Jan-Mar  QTR 1     03/31                  04/20 
Tax on sale of business is due 10 days after the closing date.  Please contact us with any questions.                      Apr-Jun  QTR 2     06/30                  07/20 
                                                                                                                           Jul-Sep  QTR 3     09/30                  10/20 
                                                                                                                           Oct-Dec  QTR 4     12/31                  01/20 
                                                                                                                            
 MONTHLY SALES TAX REPORTS:                                                                                                 
 The  City  of  Steamboat  Springs  prepares  monthly  reports  that  provide  the community  with  sales  tax                    
                                                                                                                           Annual Filers      Period Ending          Due Date 
 revenue  statistics  for  the  City  of  Steamboat Springs  as  well  as  other  surrounding  mountain  communities.      January—December   12/31                  01/20 
 The  most current  reports  along  with  historical  reports  can  be  found  on  the  City's                              
 website at www.steamboatsprings.net. 

                                                                        SPECIFIC INSTRUCTIONS FOR SALES TAX RETURN  
                                                                                                  
LINE 1 GROSS SALES AND SERVICE: Report all receipts from City activity for the period covered; include all sales, both retail and wholesale; services rendered; rent receipts; and all amounts, both taxable and  
nontaxable, received in the conduct of your business. Include single and special event sales on this line and report on Schedule B on back of return. 
LINE 2A BAD DEBTS COLLECTED: Report the bad debts collected which were previously deducted on Line 3D - "Bad Debts Charged Off." 
LINE 2B TOTAL LINES 1 AND 2A: Add Lines 1 and 2A. 
 
LINE 3 DEDUCTIONS: The following items are exempt from taxation: 
3A Deduct all services which are nontaxable. 
3B  Deduct sales made to other City LICENSED retailers who purchase such merchandise for the purpose of resale to the consumer. 
3C Deduct all sales delivered to the purchaser outside the City Limits of Steamboat Springs. 
3D Deduct all sales which were originally taxable sales and which you deem "uncollectible/bad" and have written off as such. 
3E Deduct the value of property traded-in, which will be resold in the usual course of business. 
3F Deduct all sales of gasoline and cigarettes. 
3G Deduct all qualifying sales to governmental, religious, and charitable organizations. 
3H Deduct all sales which were returned by the purchaser and were previously reported as net taxable sales. 
3I Deduct all qualifying sales of prescription drugs and prosthetic devices. 
3J Deduct all qualifying food stamp and federal special supplement program sales. 
3K 3L-  Deduct all other exemptions not covered on Lines 3A through 3J. Other deductions must be explained in space provided.  Building permit sales are an example of "other" deduction. 
LINE 3 TOTAL DEDUCTIONS: Total all deductions claimed in Lines 3A through 3L. 
LINE 4 TOTAL CITY NET TAXABLE SALES AND SERVICES   : Subtract TOTAL DEDUCTIONS on Line 3 from Line 2B. 
 
LINE 5 AMOUNT OF CITY SALES TAX: Report the amount of sales tax calculated. Calculate the sales tax by multiplying Line 4, "Net Taxable Sales and Services," by 4.5% sales tax rate. 
LINE 5A AIR SERVICE TAX:  This applies to all items that are taxable per the City Tax Code sold BEFORE 01/01/2017.  Indicate net taxable sales made before 1/1/17 and multiply by the 0.25% rate.   
LINE 5B ACCOMMODATIONS TAX: This applies to hotels, motels, B&Bs, apartments, condominiums, campgrounds, etc., that have short-term rents (under 30 days). Indicate taxable lodging sales.  Calculate the  
accommodations tax by multiplying taxable lodging rentals by the accommodations tax rate of 1%. 
LINE 6 EXCESS TAX COLLECTED: Report the amount of tax collected in excess of the effective rate of tax levied on retail sales. 
LINE 7 TAX ON RESALE INVENTORY TAKEN FOR OWN USE: Indicate the amount of resale inventory taken for own use. Calculate the sales tax by multiplying the resale inventory used by 4.5% sales tax rate. 
LINE 11 TOTAL TAX DUE: Add Lines 5A through 10. 
 
LINE 12 LATE FILING: Report the penalty assessed for filing after the due date.  The penalty is 10% of Line 11 or $15, whichever is greater.  Report the interest, which is 1% of Line 11 per month.  Enter the total of 
penalty and interest in the appropriate space on Line 12. 
LINE 13 TOTAL TAX, PENALTY, AND INTEREST DUE: Add Lines 11 and 12. 
LINE 14 ADJUSTMENT PRIOR PERIODS: Add or deduct the applicable adjustment for any prior period returns. Attach a copy of the debit or credit notice received on the account.