TAXPAYER'S NAME AND ADDRESS PERIOD ACCOUNT COVERED NUMBER DUE SALES/USE TAX RETURN DATE Mail Completed Return with Payment to: LEGAL NAME Enter Taxpayer Legal Name P.O. Box 17107 MAILING C/O Enter Mailing Care of Denver, CO 80217-7107 MAILING ADDRESS Enter Mailing Address (303) 658-2065 https://www.cityofwestminster.us CITY, STATE, ZIP CODE Enter City, State, Zip Code COMPUTATION OF TAX 1. GROSS SALES ACCOUNTEDTOTALFORRECEIPTSSERVICESIN EVERYFROMBOTHRETURNCITYTAXABLEINCL.ACTIVITYSALESANDMUSTNON-TAXABLERENTALSBE REPORTEDAND LEASESANDAND ALL 5. AMOUNT OF CITY SALES TAX 3.85% OF LINE 4 AND SERVICE 2A. ADD: BAD DEBTS COLLECTED 6. ADD: EXCESS TAX COLLECTED 2B. TOTAL LINES 1 & 2A 7. TOTAL CITY SALES TAX (ADD LINES 5 & 6) 3. A. NON-TAXABLE SERVICE SALES 8. CITY USE TAX (FROM SCHEDULE B) (INCLUDED IN ITEM 1 ABOVE) AMOUNT SUBJECT TO TAX ______________________ x 3.85% = B. SALES TO OTHER LICENSED DEALERS 9. TOTAL TAX DUE (ADD LINES 7 & 8) FOR PURPOSES OF TAXABLE RESALE C. SALES SHIPPED OUT OF CITY AND/OR STATE LATE FILING PENALTY (INCLUDED IN ITEM 1 ABOVE) 10. IF RETURN IS FILED 10% OF TAX ($15 MIN)* ▼ TOTAL PENALTY & INTEREST ▼ D. BAD DEBTS CHARGED OFF AFTER DUE DATE INTEREST D (ON WHICH CITY SALES TAX HAS BEEN PAID) ADD: 1% PER MONTH E E. TRADE-INS FOR TAXABLE RESALE MAKE CHECK OR MONEY D 11. TOTAL DUE AND PAYABLE ORDER PAYABLE TO U F. SALES OF GASOLINE CITY OF WESTMINSTER C SALES TO GOVERNMENT AND T G. CHARITABLE ORGANIZATIONS SPECIAL MESSAGE TO TAXPAYER: I H. RETURNED GOODS Did you know you could file online? Please visit our website and learn more O I. PRESCRIPTION DRUGS AND about F.A.S.T File or call the Sales Tax Division at 303-658-2065 N PROSTHETIC DEVICES S J. https://www.cityofwestminster.us/OnlineTaxFiling K. SCHEDULE A SPECIAL MESSAGE TO CITY FROM TAXPAYER L. _______ CHECK HERE FOR BUSINESS CLOSURE/CHANGE OF OWNERSHIP 3. TOTAL DEDUCTIONS (TOTAL OF LINES 3 A THROUGH L) _______ CHECK HERE FOR CHANGE OF ADDRESS 4. TOTAL CITY NET TAXABLE SALES & SERVICE (LINE 2B LESS LINE 3) COMPLETE THE BOTTOM PORTION IF ANY OF THE ABOVE APPLY. ALWAYS SIGN BOTTOM OF FORM SCHEDULE B - CITY USE TAX THE WESTMINSTER MUNICIPAL CODE IMPOSES A TAX UPON THE PRIVILEGE OF USING, STORING, DISTRIBUTING, OR OTHERWISE CONSUMING IN THE CITY TANGIBLE PERSONAL PROPERTY OR TAXABLE SERVICES PURCHASED RENTED OR LEASED. PURCHASE VENDOR NAME TYPE OF COMMODITY PURCHASE DATE ADDRESS PURCHASED PRICE ENCLOSE ADDITIONAL SHEETS IN SAME FORMAT IF NEEDED TOTAL PURCHASE PRICE OF PROPERTY & SERVICES SUBJECT TO CITY USE TAX (ENTER ON LINE 8 ABOVE) CLOSURE/OWNERSHIP CHANGE DATES SUBMIT OWNERSHIP/ADDRESS CHANGE TO CITY CLERK: TAXPAYER SIGNATURE (REQUIRED) I HEREBY CERTIFY, UNDER PENALTY OF PERJURY, THAT THE STATEMENTS MADE HEREIN ARE TRUE AND CORRECT TO THE BEST OF MY KNOWLEDGE. NEW BUSINESS MO DAY YR City of Westminster Phone: START DATE City Clerk 303-658-2162 BY: 4800 W. 92nd Ave. Fax: DISCONTINUED MO DAY YR Westminster, CO 80031 303-706-3924 TITLE: BUSINESS DATE E-mail Address: licensing@cityofwestminster.us PHONE: DATE: IMPORTANT REMINDERS: 1. INCLUDE WESTMINSTER ACCOUNT NUMBER, NAME, AND ADDRESS IN THE UPPER LEFT. 2. INCLUDE THE PERIOD FOR WHICH YOU ARE FILING. 3. THE DUE DATE IS THE 20TH OF THE MONTH FOLLOWING THE END OF THE REPORTING PERIOD. 4. YOUR WESTMINSTER ACCOUNT NUMBER IS NOT YOUR FEIN # OR YOUR STATE OF COLORADO DEPARTMENT OF REVENUE ACCOUNT NUMBER. 5. IF YOU HAVE RECENTLY APPLIED FOR A WESTMINSTER ACCOUNT NUMBER, WRITE "APPLIED FOR" AND THE APPLICATION DATE IN THE ACCOUNT NUMBER AREA. 6. ZERO LIABILITY RETURNS MAY BE FAXED TO (303) 706-3923 (PRIOR TO THE DUE DATE) OR FILED ELECTRONICALLY AT WWW.CITYOFWESTMINSTER.US. IF YOU FILE ELECTRONICALLY OR FAX A RETURN, DO NOT MAIL A COPY. 7. A RETURN IS REQUIRED EVEN IF NO TAX IS DUE. LATE RETURNS ARE SUBJECT TO PENALTY. |
Instructions for Sales & Use Tax Return General Instructions Electronic filing available. Current sales and use tax returns can be filed online using the F.A.S.T. Filing system. Taxpayers can file a zero liability return, or file and pay a Purpose of Form return using ACH debit. Visit the City website for details. This form is used for taxpayers to report sales and use tax Verify the reporting period and due date. Please check the liabilities pursuant to Chapter 2 of Title IV of the Westminster return form to ensure you are using the return which Municipal Code (“W.M.C.” or “Code”). This form should not be corresponds with the reporting period for which you are filing. used to report liabilities for other tax types, such as You may obtain a blank return on the City website. admissions or accommodations taxes. Do not attach enclosures. Mail the completed and signed Certain types of use tax liabilities require special returns. New return in the envelope provided. Do not staple the check or businesses located in the City must file an Initial Use Tax other attachments to the return. Return. Construction contractors must report use tax due on projects requiring a City building permit using a Construction Project Cost Report. Construction equipment must be Signature required. The person completing the return on reported on a Construction Equipment Declaration. behalf of the taxpayer must sign and date the form at the bottom. A printed name is also required. If the taxpayer is not a natural person, the title of the officer or agent completing Due Date the form on behalf of the taxpayer must also be printed on the Sales & use tax returns must be filed on or before the 20 ofth form. Forms without a signature may be returned and may not be considered timely filed. the month following the end of a reporting period, even if no tax is due. Returns filed by mail must be postmarked by the due date. Refer to the face of the return for the reporting Specific Instructions period and due date. Line 1 – Gross Sales and Service. Report all sales during Mailing Address for Returns the reporting period covered. Include all sales, whether or not taxable, including but not limited to, retail sales, wholesale Mail completed tax returns with payment to: sales, consignment sales, sales delivered outside the city, service sales, and rental and lease receipts. Sales Tax Division City of Westminster Line 2 – Bad Debts Collected; Total Gross Sales. PO Box 17107 Denver, CO 80217-7107 A) Enter the amount of bad debts deducted on line 3D of this return or any previously filed return which Amended Returns were subsequently collected. If you are amending a previously filed return, please print the B) Add line 2A to line 1 and enter the total on this line phrase “AMENDED RETURN” clearly in the upper right 2B. corner. Make sure that the period covered and due date match those of the original return. Complete the return with Line 3 – Deductions. the correct figures. File the amended return with a copy of the originally filed return. A) Non-taxable Service Sales – Enter the amount of separately stated service sales not subject to tax Any tax not reported or paid by the due date is subject to a under the Code. 10% penalty (minimum of $15). Interest also accrues in whole month increments at the rate of 1% until the tax deficiency is B) Wholesales – Enter the amount of sales to paid. Additional penalties will apply for repeated delinquency. licensed retailers, jobbers, dealers or wholesalers Overpayments must be accompanied by a signed Claim for for resale. Sales by wholesalers to consumers Refund form. are not exempt. Sales to non-licensed retailers or wholesalers are not exempt. Include sales Reminders exempted under paragraphs 11 through 22 inclusive of W.M.C. § 4-2-6(A). Zero liability returns required. A return must be filed even if no tax is due. Report the proper amount of sales and C) Out of City Sales – Enter the amount of sales deductions (including service sales) even if you made no delivered to purchasers outside the City provided taxable sales. All businesses, including those that do not that both of the following apply: (1) the sale is to make taxable sales, will likely have a use tax liability. a purchaser who is a nonresident of Westminster; and (2) delivery is made by Consolidated filing not permitted. Taxpayers must make a common carrier, conveyance of the seller, or by separate return for each location/account with the City. mail to a location outside the City. Taxpayers located within the City also making catalogue or Internet sales may not combine such sales with those sales D) Bad Debts – Enter the amount of previously made from City locations. A separate tax account for all reported taxable sales which were found to be catalogue, Internet, and out-of-city sales must be established. worthless and were properly charged off for All returns may be paid with a single check. federal income tax purposes. |
Instructions for Sales & Use Tax Return Page 2 Retailers must be able to show clearly that the The vendor’s fee previously deducted on line 8 debts are worthless. Receivables sold to and was repealed for tax periods beginning January sales financed by persons other than the 1, 2011. The total amount of sales tax calculated taxpayer are not eligible for bad debt tax on line 7 must be remitted to the City. recoveries. E) Trade-ins – Enter the fair market value of Line 8 – City Use Tax. Enter the total purchases subject to property exchanged at the time of the sale that use tax in the space provided. You may compute this amount will be sold thereafter in the usual course of your on Schedule B (see below). Compute the use tax due by business. multiplying this amount by the City use tax rate listed on this line 8. Enter the product on this line. F) Gasoline – Enter the amount of sales of exempt motor fuel. Notethat certain special Line 9 – Total Tax Due. Add the total use tax due on line 8 to fuelsare not exempt from tax. the total sales tax due on line 7 and enter the result on this line 9. This is the total tax due. G) Government and Charitable Organizations – Enter the amount of qualifying sales to the United Line 10 – Penalty & Interest for Late Filing. If this return, States; the State of Colorado; its departments, and/or the payment of the tax computed herein, will not be institutions, and political subdivisions; and postmarked on or before the due date, penalty and interest approved charitable organizations billed to an charges will apply. Penalty is 10% of the tax or $15, paid for directly by the agency or organization. whichever is greater. H) Returned Goods – List the amount of taxable Interest is calculated for each month or portion of a month sales returned by the purchaser when the price that a tax deficiency remains unpaid. Interest accrues only in and the tax collected were refunded in cash or by whole month increments. credit. Use the following table to compute the penalty and interest I) Prescription Drugs and Prosthetic Devices – List due, if any: the amount of qualifying sales of prescription drugs and prosthetic devices. Penalty & Interest Computation Table (Optional) J K L) Other Deductions – List other allowable i) Enter the due date listed in the upper left corner of the return. deductions or exemptions not covered on lines Enter the date that the return and payment 3A through 3I. List a description of the amount ii) of the tax are estimated to be postmarked deducted on the space provided. by. If the date on (ii) above is on or before the date on (i) above, enter a Most allowable deductions are covered on lines zero (0) on line 10. Otherwise, continue to (iii) below. 3A through 3I. Taxpayers are encouraged to iii) Enter the amount listed on line 9 of this return (total tax due). contact the Sales Tax Division prior to listing Multiply the amount in (iii) above by 10% other deductions to avoid improperly deducting iv) (0.10). taxable sales. Note that retailers are responsible If the amount on (iv) above is less than or equal to $15, enter $15 in for the proper collection and payment of tax and will be liable the penalty section of line 10. If the amount on (iv) above is greater for improper exemptions. than $15, enter the amount from (iv) above in the penalty section of line 10. Total Deductions – Add together lines 3A through 3L and Enter the number of months between the enter the total on this line 3. v) due date from (i) above and the postmark date from (ii) above. Round up to the Line 4 – Net Taxable Sales and Service. Subtract line 3 nearest whole month. Compute the monthly interest due by from line 2B and enter the difference on this line 4. This is the vi) multiplying the tax due from (iii) above by amount of taxable sales and service. 1% (0.01). Line 5 – City Sales Tax. Multiply line 4 by the applicable vii) Multiply lines (v) and (vi). Enter the total on the interest section of line 10. sales tax rate listed on this line 5. Enter the product on this line 5. Line 11 – Total Due and Payable. Add the late filing charges, if any, from line 10 to the total tax due computed on Line 6 – Excess Tax Collected. If the City sales tax line 9 and enter the result on this line 11. This is the total due. collected exceeds the tax computed on line 5, subtract the Make check or money order payable to City of Westminster. amount listed on line 5 from the total City sales tax collected and enter the difference on this line 6. Sales taxes are held in Signature – After reviewing the form for accuracy, sign the trust by the retailer and must be turned over to the City even if form on the lower right of the reverse side. Print the company they were collected in error. Do not include other home-rule name if completed by a paid preparer. Print the phone city, state, and other state collected taxes in this computation. number of the individual who completed the return. Print the title of the person who completed the return and the date it Line 7 – Total City Sales Tax. Add line 6 to line 5 and enter was completed. the total on this line 7. |
Instructions for Sales & Use Tax Return Page 3 Schedule A – Special Messages Schedule B – City Use Tax Taxpayers needing to notify the Sales Tax Division of certain General Information account changes may complete Schedule A. Specifically, changes of address or ownership and business closure may The Westminster Municipal Code imposes a use tax upon the be reported. Additional filings with the Office of the City Clerk privilege of using, storing, distributing or otherwise consuming may also be required. tangible personal property or taxable services in the City. If Westminster sales tax is not paid to a vendor licensed and Business Closure authorized to collect the same, then a use tax must be remitted directly to the City. Taxpayers no longer engaged in business in the City, or at the location specific to this return, should check the first line Credit may be taken against Westminster use tax for legally under Schedule A. Indicate the date of closure under imposed sales or use taxes previously paid to other Discontinued Business Date. A final sales and use tax return municipalities. Such credit may not exceed the Westminster must be filed through the date of closure within 10 days. use tax due. Taxpayers closed only temporarily must close their account Even businesses that do not make taxable sales will and file a final return. The same account can be re-opened at likely have a use tax liability. Refer to Tax Compliance a later date at no charge. topic 313 for more information regarding use tax. Guide Business Acquisition/Change in Form Specific Instructions Sales and use tax licenses are not transferrable from one taxpayer to another. Similarly, certain changes in legal form This Schedule B is optional and may be used to compute the also require the issuance of a new license. For example, a total taxable purchases to be listed on line 8. Taxpayers are sole proprietorship that becomes a corporation will be issued encouraged to complete Schedule B and maintain similar a new license. The corporation must file a new Business records of taxable purchases as evidence of remittance on Registration form with the City Clerk. specific transactions. Taxpayers who sell out their business, or purchase another, Additional schedules in the same format can be submitted have specific responsibilities to ensure all outstanding taxes with the return. Supplemental schedules must be 8 ½” by 11” are properly paid. Some sales, such as stock transfers, will in size and may be printed on both sides on white paper. Do not require a new license. Refer to Tax Compliance Guide not shade in any of the spaces. Do not staple supplemental topic 357 for additional information regarding business schedules to the return. Schedules not conforming to these purchases. requirements will not be retained in City records. Upon sale or change in legal form, check the first line under For each taxable purchase, list the purchase date, the name Schedule A. Indicate the effective date under Discontinued of the vendor, a general description of the commodity Business Date. A final sales and use tax return must be filed purchased, and the taxable purchase price. Do not include within 10 days of this date. non-taxable items in the purchase price. If the business is sold, the new owner must apply for a license At the bottom of the schedule, total the taxable purchases on with the City Clerk. line B. Enter this total in the space on line 10 for purchases subject to tax. Change of Address Keeping your address and contact information current is important for ensuring you receive forms and notices from the Sales Tax Division in a timely fashion. Taxpayers needing to update address information should check the second line Schedule A on the front of the return and contact the City Clerk’s office. Contact information is in the center box on the reverse side. Department of Finance Additional account information can also be changed by Sales Tax Division sending the updated information in writing to the City Clerk’s Office. Please include the applicable Westminster account Phone: (303) 658-2065 number on all correspondence. Fax: (303) 706-3923 Taxpayers changing locations within the City or moving into or out of the City must also file with the City Clerk. Taxpayers https://www.cityofwestminster.us locating within the City are required to apply in advance to ensure the location is approved for their proposed use. |