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                                 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 EVERYFROMRETURNBOTHCITYTAXABLEINCL.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 ▼
      BAD DEBTS CHARGED OFF                                                                                                                                                                     AFTER DUE DATE 
D  D. (ON WHICH CITY SALES TAX HAS BEEN PAID)                                                                                                                                                       ADD:             INTEREST
                                                                                                                                                                                                                     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 AND CIGARETTES                                                                                                                                                                                                     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     PRESCRIPTION DRUGS AND
N  I. PROSTHETIC DEVICES                                                                                                                                                                    about F.A.S.T File or call the Sales Tax Division at 303-658-2065
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.



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                             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 
                                                                  form. Forms without a signature may be returned and may not 
Sales & use tax returns must be filed on or before the 20  ofth
                                                                  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. 
                                                                   



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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 and Cigarettes – Enter the amount of             
         sales of exempt motor fuel and cigarettes. Note          Line 9 – Total Tax Due. Add the total use tax due on line 8 to 
         that certain special fuels, cigars, and other  the total sales tax due on line 7 and enter the result on this 
         tobacco products are not exempt from tax.                line 9. This is the total tax due. 
                                                                   
 G)      Government and  Charitable OrganizationsLine 10 – Penalty & Interest for Late Filing. If this return, 
         Enter the amount of qualifying sales to the United       and/or the payment of the tax computed herein, will not be 
         States; the State of Colorado; its departments,          postmarked on or before the due date, penalty and interest 
         institutions, and political subdivisions; and  charges will apply. Penalty is 10% of the tax or $15, 
         approved charitable organizations billed to an  whichever is greater.  
         paid for directly by the agency or organization.          
                                                                  Interest is calculated for each month or portion of a month 
 H)      Returned Goods –       List the amount of taxable        that a tax deficiency remains unpaid. Interest accrues only in 
         sales returned by the purchaser when the price           whole month increments. 
         and the tax collected were refunded in cash or by         
         credit.                                                  Use the following table to compute the penalty and interest 
                                                                  due, if any: 
 I)      Prescription Drugs and Prosthetic Devices – List          
         the amount of qualifying sales of prescription           Penalty & Interest Computation Table (Optional) 
         drugs and prosthetic devices.                             
                                                                        Enter the due date listed in the upper left   
 J K L)  Other Deductions –          List other allowable          i)   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).  
                                                                        Multiply lines (v) and (vi). Enter the total on  
Line 5 – City Sales Tax. Multiply line 4 by the applicable        vii)  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.                                          
 



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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. 
 






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