Golden is a Home Rule City. As a result, the licensing and tax structure may be different than those of the State of Colorado or other taxing jurisdictions. Please contact us if you have any questions or need clarification on any issue.
In addition to the information found on this website, the City hosts seminars for tax instruction. For schedules, please either email salestax@cityofgolden.net or call (303) 384-8024.
Golden City Council Tax Code Ordinances
- Ordinance 1717 as of October 2005
- Ordinance 1864 as of February 2010
- Remote Seller Ordinance 2139
- Current Sales Tax Code (Chapter 3 of Municipal Code)
Administrative Interpretations
City Sales Tax Information
Taxable Items and Services
The City of Golden sales tax must be collected on all sales, leases and rentals of items in the City, including items delivered into the City. Transactions which are taxable in Golden but may be taxed differently by the State of Colorado and other Colorado jurisdictions include such things as:
- Telecommunications services (local telephone, cellular phone calls, pager services)
- Installation of equipment required to receive or transmit telecommunications service
- Gas and electric for residential and most commercial consumption
- All food sales (unlike the State which exempts food bought for home consumption)
- Cover charges – considered a part of the amount paid for food and drink
- Hotel/Motel lodging services
- Cable TV
- Linen services
- Items dispensed from coin-operated devices
- Fabrication labor
Sales & Use Tax Seminar
Sales Tax Exemptions
Following are a few of the exemptions as stated in the City Code:
- Professional services, such as accounting and legal
- Sales of prescriptions and medical supplies as defined by the Code
- Cigarettes
- Motor fuels
- Wholesale sales
- Sales to charitable organizations
- Newspapers
- Labor, excluding fabrication labor, is not taxable if separately stated on invoices.
All exempt sales must be properly documented.
Golden tax should not be collected if an item sold is delivered outside the City limits. You should contact the City where the item is delivered to determine if you need to collect that City’s tax. Be careful not to rely on mailing addresses to decide which tax to collect; mailing addresses do not always correspond to the City boundaries. Whenever merchandise is delivered out of the City, it must be clearly stated on the invoice.
Refunds
A request for refund must be made within three years from the date of overpayment. The claim for refund must include adequate documentation of the basis of the claim.
Purchase of a Business
Use tax is due on the fair market value of furniture, fixtures, supplies and equipment associated with the purchase of a business and is to be paid using the Initial Use Tax Return. Unpaid taxes from a prior owner also become the responsibility of the new owner. Contact the City to ensure all prior taxes have been paid before purchasing the new business.
Account Change /Closure
Should you have any change in your business address, phone, location or business ownership, the City must be notified. If you close your business, the City must be notified or you will receive missing filers notices and be assessed for taxes for each missing period.
Records Retention
Accounting records must be retained for three years from the date of filing and paying a return.
Audits
It is our goal to provide education to our businesses and gain voluntary compliance. However, we have an obligation to the citizens of Golden to ensure we are collecting the taxes rightfully due to the City. Therefore, it is necessary to conduct audits from time to time.
A variety of businesses are selected for audit during the course of the year. Almost all businesses will be audited within the first three years of licensing with the City. During an audit, the City’s Sales Tax Auditor visits the business and reviews their accounting records to verify all City taxes have been paid. If your business is selected for audit you will be notified in writing and will be given detailed instructions about the audit process.
Enforcement
An official notice is sent to all taxpayers who become delinquent. If the taxpayer does not respond, the Finance Director may take enforcement action to collect the tax. These actions may include: summons to Municipal Court; filing of tax liens against property or, in extreme cases, seizure and sale of business property.
Confidentiality
Aggregate information (citywide, type of business, etc.) is compiled and reported to the City Council, local newspapers, etc., however, individual business information provided to the Sales Tax Division is kept confidential. For this reason, we may not be able to release certain information over the phone. For example, the amount of sales reported by a business may only be released to an agent of that business with proper identification.
Tax Forms and Applications
- Sales & Use Tax License Application
- Sales & Use Tax Account Change Form
- Sales & Use Tax Account Closure Form
- Sole Proprietor Sales & Use Tax License Application
- Remote Seller Information Form (only for businesses with no physical presence in Golden)
- Sales and Use Tax Remittance Form
- Sales and Use Tax Remittance Form
- Initial Use Tax Return Form
- City of Golden Standard Exemption Certificate
- Sales Tax Refund Claim Form
- Senior Sales Tax Refund Form
- Sponsor’s Temporary License Application
- Sponsor Sales Tax Remittance Form
- Vendor Sales Tax Remittance Form
- Vendor Remittance Spreadsheet Sample
- Temporary Vendor License Application
- Temporary Vendor Sales Tax Remittance Form
- Map of City of Golden Sales Tax Districts
- Lodging Tax Return Form
- Bag Fee Return Form