Financial Services 
                                                                                                                     Sales Tax Division      nd
                                                                                                                     215 North Mason Street, 2  Floor 
                                                                                                                     P.O.  Box 580 
                                                                                                                      Fort Collins, CO 80522 
                                                                                                                     970.221.6780 
                                                                                                                     970.221.6782   - fax 
                                                                                                                     fcgov.com/salestax 
                                                                                                                        
                                                    SALES TAX RETURN INSTRUCTIONS 
 
Line 1  Enter total receipts from all sales, services, rentals, and leases       Line 5A Calculate the amount of City of Fort Collins sales tax due by 
        (both taxable and non-taxable)                                                   multiplying Line 4 by 3.85%. 
Line 2A Enter bad debts collected during this period which were previously  Line 5B      Enter receipts from the sales of grocery food items and multiply 
        deducted on line 3D in prior periods.                                            this figure by 2.25%. 
Line 2B Enter the total of lines 1 and 2A                                        Line 6  Enter the amount, if any, of city of Fort Collins tax collected from 
                                                                                         customers in excess of the amounts on line 5A and 5B. 
Line 3A Enter receipts from non-taxable service charges, fees, or labor.         Line 7  Enter the totals of Line 5A, 5B, and 6. 
Line 3B Enter sales to other licensed dealers for resale.                        Line 8  Retailer Fee eliminated. 
Line 3C Enter sales of goods shipped or delivered out of the City of Fort        Line 9  Amount in Line 7. 
        Collins. 
Line 3D Enter unsecured bad debts from open accounts written off during          Line 10 Enter the total from Schedule B. 
        the reporting period.  Enter only those bad debts upon which Fort 
        Collins tax was previously remitted.  Bad debts are not deductible 
        if returns are filed on a cash basis, or, if the seller retains title to 
        the merchandise as collateral. 
Line 3E Enter the amount allowed to customers for trade-ins during the           Line 11 Calculate the amount of City of Fort Collins use tax due by 
        reporting period.  This deduction is only allowed if the exchanged               multiplying Line 10 by 3.85%. 
        property will be resold at retail by the taxpayer. 
Line 3F Enter receipts from sales of gasoline and cigarettes.  Cigars and        Line 12 If the return is being filed later than the due date, calculate the 
        other tobacco products are subject to tax.                                       following late filing fees. 
                                                                                         Penalty:  Add Lines 9 and 11 and multiply by 10%. 
                                                                                         Interest:  Add Lines 9 and 11 and multiply by 1% for each month 
                                                                                         late. 
                                                                                         Assessment Fee:  If you have received a delinquency notice 
                                                                                         include this $25 fee. 
                                                                                         Add the Penalty, Interest, and Assessment Fee (if applicable) and 
                                                                                         list the total. 
Line 3G Enter receipts from sales to governmental, religious, and                Line 13 Enter the total of Lines 9, 11, and 12. 
        charitable organizations which are exempt from Fort Collins tax 
        and have a valid exemption number. 
Line 3H Enter the sales amount of any goods returned during the reporting  Line 14       If you have received a deficiency notice or a credit notice, enter 
        period on which Fort Collins tax was previously remitted and has                 this amount and attach a copy of the notice. 
        not already been deducted from Line 1. 
Line 3I Enter receipts from sales of prescription drugs and prosthetic           Line 15 Enter the total of Line 13 and Line 14 (add the deficiency amount 
        devices.                                                                         or subtract a credit amount). 
Line 3J Enter receipts from sales purchased with food stamps.                             
Line 3K Enter receipts from sales of lodging over 30 days.                                
Line 3L Enter receipts from the sales of grocery food items.                              
Line 3M Enter receipts for other exempt sales.                                            
Line 3  Enter the total of Lines 3A – 3M.                                                 
Line 4  Enter the difference between Line 2B and 3.                                       
                                                                                   
                 Schedule B – City Use Tax                                                                             
Enter the purchase price of any tangible personal property or taxable services    
purchased or leased, brought into the City of Fort Collins tax-free (no 
Colorado municipal tax paid at time of purchase).