Financial Services 
                                                                        Sales Tax Division 
                                                                        215 North Mason Street, 2 nd            Floor 
                                                                        P.O. Box 580 
                                                                   
                                                                         Fort Collins, CO 80522 
                                                                        970.221.6780 
                                                                                                                      
                                                                        970.221.6782 - fax 
                                                                        fcgov.com/salestax                            
                                                                         
             SALES/USE TAX VOLUNTARY DISCLOSURE 
 
In order to enter into a voluntary disclosure agreement, the City of Fort Collins requires that the Company provide 
certain information, representations, and warranties, as follows: 
 
 1. Comprehensively describe the Company’s business, including what the business sells, the services it 
    provides, the date the Company or its predecessor started conducting business in Fort Collins, any change 
    of ownership, including change in the form of ownership and any other business facts that might have a 
    bearing on tax liability. 
 2. An estimate of the City of Fort Collins tax liability for previous tax periods, explain the reason or the change 
    in circumstances that has caused the Company to seek this agreement.  Describe the nature of the contact 
    of the Company with the City of Fort Collins which establishes that the company has met the definition of 
    engaged in business. 
 3. A disclosure with respect to whether the Company has or has not collected City of Fort Collins sales/use tax 
    and if so, where was it remitted; 
 4. A representation that the Company has not been previously contacted by the City of Fort Collins; 
 5. A representation that the failure to file is not the result of fraud or gross negligence on the part of the 
    Company. 
 
The standard terms for voluntary disclosure are as follows: 
 
 1. The Company must request an agreement for voluntary disclosure, which will include all the information in 
    the above 5 steps.  Forward this request to the Sales Tax Division for the City of Fort Collins.  They can also 
    be contacted at 970-221-6780.  This request will be included as part of the final agreement, therefore, any 
    material misstatements or omissions will make the agreement voidable by the City of Fort Collins; 
 2. The City of Fort Collins normally requires that the Company perform a self-audit, which would cover the past 
    three years or the period of time that the Company was not in compliance with the City’s sales/use tax code 
    if that period was less than three years.  The self-audit is subject to a City of Fort Collins Auditor’s review; 
 3. Depending on the circumstances, the penalty may be waived upon written request; 
 4. The Company will, within 30 days of the effective date of this agreement, complete and return all license 
    applications and pay all fees required by the City of Fort Collins; 
 5. The Company will maintain all required licenses until they cease to do any business in the City of Fort 
    Collins; 
 6. The Company will, within 60 days of the effective date of this agreement, remit any and all sales/use taxes 
    including any related interest and penalty due; 
 7. The Company will continue to collect and remit sales/use tax until they cease to do any business in Fort 
    Collins; 
 8. The Company agrees to make all financial records available to the City of Fort Collins, upon reasonable 
    notice, to verify the factual representations made by the Company in this agreement or in any document 
    referred to in this agreement; 
 9. So long as the Company is not in breach of this agreement, the City of Fort Collins agrees not to audit the 
    period prior to the effective date.