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8. TAX TYPE INFORMATION
a)OCCUPATIONAL PRIVILEGE TAX ACCOUNT
THE CITY AND COUNTY OF DENVER IMPOSES ANOCCUPATIONALPRIVILEGE TAX ON INDIVIDUALSWHO WORK WITHIN THE CITY LIMITS OF DENVER. THE
EMPLOYEE NEED NOT LIVE IN DENVER AND THE BUSINESS NEED NOT BE BASED IN DENVER, THE PERSON NEED ONLY PERFORMSERVICESWITHIN THE
CITY (REQUEST TPS003 FOR MORE INFORMATION).ANNUAL FILING IS ALLOWED ONLY FOR INDIVIDUALS, SOLE PROPRIETORS, AND PARTNERSHIPS
WITHOUT ANY EMPLOYEES.UNQUALIFIED SELECTION OF THIS FILING FREQUENCY MAY RESULT IN THE ASSESSMENT OF LATE FILING PENALTIES AND
INTEREST.
TAX WILL BE FILED BY: SELF FILING FREQUENCY: MONTHLY (MORE THAN 10 EMPLOYEES )
3RD PARTY QUARTERLY (10 OR FEWER EMPLOYEES)
ANNUALLY (SEE ABOVE)
b)CONSUMER USE TAX ACCOUNT (No License Fee.)
IF YOUBUYTANGIBLEPERSONALPROPERTYFOROWNUSEANDTHEVENDORDOESNOT COLLECTDENVERSALESTAXONTHE INVOICE,THETAXDUE
TO DENVERMUSTBEREPORTEDANDPAIDTODENVER. THISINCLUDESPERSONAL PROPERTY ACQUIRED WITH THEPURCHASEOFA BUSINESS
(REQUEST TPS002 FOR MORE INFORMATION).
TAX WILLBE FILEDBY: SELF FILING FREQUENCY: MONTHLY ($300 / MONTH OR MORE IS DUE)
3RD PARTY QUARTERLY (LESS THAN $300 / MONTH IS DUE)
TAX LICENSE ANNUALLY (LESS THAN $15 / MONTH IS DUE)
c)SALES
LICENSE IS REQUIRED IF YOU ARE A DENVER VENDOR. THE LICENSE AUTHORIZES YOU TO COLLECT AND REMIT SALES TAX YOU MAY OWE (REQUEST
TPS001 FOR MORE INFORMATION). A TAX LICENSE IS NOT A LICENSE TO DO BUSINESS. ADDITIONAL BUSINESS LICENSES OR PERMITS MAY BE
REQUIRED BY OTHER CITY DEPARTMENTS, EXCISE AND LICENSES DEPARTMENT (720-913-2743) CAN PROVIDE INFORMATION FOR BUSINESS LICENSES.
TAX WILL BE FILED BY: SELF FILING FREQUENCY: MONTHLY ($300 / MONTH OR MORE IS DUE)
3RD PARTY QUARTERLY (LESS THAN $300 / MONTH IS DUE)
ANNUALLY (LESS THAN $15 / MONTH IS DUE)
d)RETAILER'S USE TAX LICENSE
BUSINESSES LOCATED OUTSIDE OF DENVER MAY BE REQUIRED TO COLLECT RETAILER'S USE TAX (TAX ON DELIVERIES INTO DENVER AT THE SALES
TAX RATE). IF REQUIRED TO COLLECT THE TAX, YOU MUST APPLY FOR A LICENSE.
TAX WILLBE FILEDBY: SELF FILING FREQUENCY: MONTHLY ($300 / MONTH OR MORE IS DUE)
3RD PARTY QUARTERLY (LESS THAN $300 / MONTH IS DUE)
e)LODGER'S TAX LICENSE ANNUALLY (LESS THAN $15 / MONTH IS DUE)
LICENSE IS REQUIRED, IFYOU FURNISH ROOMS OR ACCOMMODATIONS IN THE CITY OF DENVER FOR A PERIOD OF LESS THAN 30CONSECUTIVEDAYS.
A FEE IS REQUIRED, IFTHE APPLICATION IS NOT COMBINEDWITH A SALES TAX APPLICATION.
TAX WILL BE FILED BY: SELF FILING FREQUENCY: MONTHLY ($300 / MONTH OR MORE IS DUE)
3RD PARTY QUARTERLY (LESS THAN $300 / MONTH IS DUE)
f)TOURISM IMPROVEMENT DISTRICT TAX ACCOUNT (No License Fee) ANNUALLY (LESS THAN $15 / MONTH IS DUE)
HOTELS WITH 50 OR MORE ROOMS ARE REQUIRED TO COLLECT THE TOURISM IMPROVEMENT DISTRICT TAX WHICH WILL BE FILED ON THE SAME RETURN
AS LODGERS TAX. IF YOU ARE A HOTEL, PLEASE INDICATE HOW MANY ROOMS YOU HAVE.
1-49 ROOMS
50 OR MORE ROOMS NOTE: HOTELS WITH 50 OR MORE ROOMS ARE REQUIRED TO FILE ONLINE.
9.LICENSE FEE AND RENEWAL PERIOD
LICENSES WILL BE ISSUEDFORA TWO-YEARPERIOD, RENEWABLE ON ABIENNIALBASISBYJANUARY1. ITISTHEDUTYOF EACHLICENSEEONOR
BEFORE JANUARY1OF EVEN-NUMBERED YEARS FOLLOWING THE YEARINWHICHTHEIRLICENSEIS ISSUED,ORRENEWEDTOCOMPLETEA RENEWAL
FORM IF THEY REMAIN IN RETAIL BUSINESS. LICENSE FEES RECOVER THE ADMINISTRATIVE COST OF ESTABLISHING AND MAINTAINING TAX ACCOUNTS
AND ARE NON-REFUNDABLE.
10. LICENSE FEE PRORATION SCHEDULE
TAX LICENSE TYPES PRO-RATED FEES IF BUSINESS BEGINS MAKE CHECKS PAYABLE TO "MANAGER OF FINANCE"
Jan. 1. 2020 to July 1. 2020 to Jan. 1. 2021 to July 1. 2021 to (see mailing address on 1st page)
CIRCLE ONE ONLY Dec. 31, 2020 June 30,2021 Dec. 31, 2021 FEE
June 30, 2020 LICENSE REMITTED:
SALES TAX $50.00 $37.50 $25.00 $12.50
SALES & LODGER'S TAX $50.00 $37.50 $25.00 $12.50
LODGER'S TAX $50.00 $37.50 $25.00 $12.50 $
RETAILER'S USE TAX $50.00 $37.50 $25.00 $12.50
11.CONTACTS (If different from Main Business Contact.)
TAX TYPE OCCUPATIONAL PRIVILEGE TAX CONSUMER USE TAX SALES / RETAILER'S USE TAX LODGER'S TAX
CONTACT PERSON
TITLE
BUSINESS PHONE EXT EXT EXT EXT
BUSINESS FAX
EMAIL
12. MAILING ADDRESSES (If different from Main Business Mailing Address.)
TAX TYPE OCCUPATIONAL PRIVILEGE TAX CONSUMER USE TAX SALES / RETAILER'S USE TAX LODGER'S TAX
MAILING ADDRESS
CITY
STATE ZIP ZIP ZIP ZIP
I HEREBY CERTIFY UNDER PENALTY OF PERJURY, THAT THE STATEMENTSMADE HEREIN ARE TO THE BEST OF MYKNOWLEDGE TRUE, CORRECT AND COMPLETE.
SIGNATURE OF APPLICANT TITLE DATE
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