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GENERAL INSTRUCTIONS AND INFORMATION
This form should be completed for all claims for refund of Denver sales, use, lodger’s occupational, privilege
(OPT), telecommunications business (TBT) and facilities development admissions (FDA) taxes.
Submission of request for refund on any other form (exclusive of those filed via Denver's eBiz Tax Center)
will be considered invalid, not logged or processed. Submitting your claim with all required
documentation detailed below will verify the validity of your claim. Failure to provide all required
documentation will delay the processing of the claim. Additional documentation or verification may be
required after receipt of your claim and original documentation.
SALES, USE AND LODGER’S TAX
Licensed Taxpayer Claims Require:
1) Detailed explanation of how error occurred.
2) Copy of invoice(s) and credit memo(s) involved in claim.
3) Sales journals that provide sufficient evidence as to how the sales for the period were summarized and
that clearly show the total monthly sales total (including the invoice(s) in question) and the amount of
tax reported and paid to the City and County of Denver.
4) Include any other documentation you consider appropriate.
5) Must be filed within three (3) years after the return is filed.
rd
3 Party Claims From Individuals (Customers) Require:
1) Copy of original invoice on which Denver tax was charged.
2) Proof of payment of the invoice (receipt, or copy of front and back of canceled check).
3) Claims for tax charged on automotive vehicle purchases require return of the Denver motor vehicle
receipt (form TD 206) issued by the dealer, if the vehicle was not titled nor registered in Denver.
4) Include any other documentation you consider appropriate.
5) Must be filed within 60 days of the transaction resulting in the overpayment of tax.
OCCUPATIONAL PRIVILEGE TAX
Licensed Taxpayer Claims Require:
1) Detailed explanation of how error occurred.
2) Proof of having refunded the employee(s) for any employee portion claimed (copy of front and back of
canceled check, or copy of payroll journal showing the refund).
3) Copy of payroll journal that provides a detail listing of all employees during the period, in question, city
or location worked if not Denver, how much each employee was paid for the period, whether paid
hourly or by salary, and evidence the tax due was reported and paid to the City of Denver.
4) Must be filed within three (3) years after the return is filed.
rd
3 Party Claims From Individual Employees Require:
1) Proof of collection by employer (copies of check stubs or payroll journals).
2) Signed statement from employer on business letterhead acknowledging that work was not performed in
Denver during the period in question, if applicable.
3) Must be filed within 60 days of the transaction resulting in the overpayment of tax.
TBT AND FDA TAX
1) Submit all appropriate documentation to support the claim filed.
2) Must be filed within three (3) years after the return is filed.
Rev 12/2017
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