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u Important Information: The City and County of Denver is now offering online filing for Sales, Use, Lodger's,
Occupational Privilege, Facilities Development Admissions, Telecommunications Business Tax, and Emergency
Telephone Charges (E911). For more information or to register online, visit www.DenverGov.org/eBizTax.
All entries on this sales tax return must be rounded to the nearest dollar. You will still collect and keep track of exact amounts of
sales tax. Books, records, and statements or invoices to buyers must reflect actual tax amounts. It is only when you fill out the
return that you will round the numbers you are reporting. Round amounts under 50 cents down to 0 (zero) cents. Increase amounts
from 50 to 99 cents to the next dollar.
If you need further assistance or have any questions on how to fill out this return, please contact the City of Denver Taxpayer Service at (720) 913-9400 or please visit our
website at www.denvergov.org/treasury.
INSTRUCTIONS - SCHEDULE A - SALES TAX
Sales tax is imposed on the purchase price paid or charged on retail sales of tangible personal property, products, and certain services. Taxable services include, but are
not limited to, the sale or furnishing of telephone and certain telecommunications services, electricity, steam and natural gas for energy producing purposes, informational,
and entertainment services. Sales tax returns and payment are due on the 20th of the month following the taxable period.
Line 1 Enter total receipts from all sales and services both taxable and Line 3M Enter the total of Lines 3A thru 3L.
non-taxable. Please be sure to include any online sales. Line 4 Enter the difference between Lines 2B and 3M.
Line 2A Enter bad debts collected during the period which were previously Line 5A Enter the number of gallons for Aviation and Railway fuel sold and multiply
deducted on Line 3D in prior periods. by 4 (four) cents per gallon.
Line 2B Enter the total of Lines 1 and 2A. Line 5B Enter receipts from short term (30 days or less) automotive vehicle rentals
Line 3A Enter receipts from non-taxable services or labor. and multiply by 7.25%.
Line 3B Enter sales to other licensed dealers for resale. Line 5C Enter receipts from sale of retail marijuana and multiply by 9.81%.
Line 3C Enter sales of goods shipped or delivered outside of Denver to a NOTE: This tax rate includes the standard 4.31% sales tax rate, plus the special 5.5% tax rate for retail
non-resident. Note: Delivery must have been made by company vehicle, marijuana. Sec 53-27(a), Sec 53.85(a)
common carrier, or by mail. Line 5D Enter receipts from sale of taxable food and beverages at Sec. 53-26(8)
Line 3D Enter unsecured bad debts from open accounts written off during the and multiply by 4.0%.
period. Enter only those bad debts upon which Denver tax was Line 5E Subtract Lines 5B, 5C & 5D from Line 4, enter the difference, and multiply
previously remitted. Note: Bad debts are not deductible if returns are filed by 4.31%.
Line 5F
on a cash basis, or, if the seller retains title to the merchandise as Enter the total sales tax computed on Lines 5A thru 5E.
collateral. Line 6 Enter the amount, if any, of Denver tax collected from customers in excess
Line 3E Enter the amount allowed customers for trade-ins during the period. of the amount on Line 5F.
Note: This deduction is allowed only if the exchanged property will be Line 7 Enter the totals of Lines 5F and 6.
resold at retail by the taxpayer. Line 8 Enter the total consumer use tax from Line 6 Schedule B-City Use Tax.
Line 9 Enter the total of Lines 7 and 8.
Line 3F Enter receipts from sales of gasoline and cigarettes.
Line 3G Enter receipts from sales to charitable or governmental organizations Line 10A If your return is filed after the due date, enter 15% of Line 9, or $25.00,
which are exempt from Denver tax. whichever is greater. Note: Any return not received by the due date will be
considered late.
Line 3H Enter the sales amount of any goods returned during the period on which Line 10B If your return is filed after the due date, enter 1% of Line 9 for every
Denver tax was previously remitted. month past due. Interest accrues at 1% of the tax amount beginning on
Line 3I Enter receipts from sales of prescription medicines. the 1st day after the due date and adds an additional 1% on the 21st day
Line 3J Enter receipts from sales of exempt grocery foods. of each subsequent month.
Line 3K Denver sales tax is due on the amount of GALLONS of Aviation/Railway Line 11 Enter the totals of Lines 9, 10A and 10B. Include with your return a check
fuel sold, not the dollar amount. Enter the portion of Line 1 that or money order payable to the Manager of Finance.
represents the gross sales amount of Aviation/Railway fuel on Line 3K.
Then enter the gallons of Aviation/Railway fuel sold on line 5A.
Line 3L Enter other deductions
INSTRUCTIONS - SCHEDULE B - CITY USE TAX
Consumer Use Tax is imposed upon the privilege of using, storing, distributing or otherwise consuming purchased, rented or leased, unless specifically exempt, when Denver’s
sales tax has not been paid on that purchase. If goods have been purchased tax free, such as supplies, fixtures, furniture, equipment, etc., for personal or business use or
consumption, the applicable tax is due thereon. This would also include any goods drawn from inventory for personal or business use.
Line 1 Enter the number of gallons for Aviation and Railway fuel purchased and Line 5 Enter any incremental tax due. If tax was properly paid to another jurisdiction
multiply by 4 (four) cents per gallon. at a tax rate less than Denver’s combined rate ( 8.31% non-food, 8.0% food),
Line 2 Enter the total purchases of short-term (30 days or less) automotive incremental tax is due for the difference between the tax charged and Denver’s
vehicle rentals and multiply by 7.25% combined rate. No credit is given for tax rates in excess of the Denver
Line 3 Enter the total of purchases of taxable food and beverage and multiply by combined rate. See Tax Guide topic “Reduction Allowed for Previously Paid
4.0% Sales or Use Taxes” for more detailed information.
Line 4 Enter the total of all other purchases and multiply by 4.31% Line 6 Total lines 1 through 5, this is the use tax due. Enter this amount on Line 8 of
Schedule A
INSTRUCTIONS - ADDRESS CHANGE
Please fill out the Address Change section if your business address or location has changed.
If the status of your business has changed, please complete the Account Change or Closure Request Form located at our website: www.denvergov.org/treasury
YOU MUST SIGN YOUR RETURN
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