View the Tax Topic Guide on OPT. If you have an eBiz Tax Center profile change your address online at www.denvergov.org/ebiztax. Contact the Taxpayer Services for any of the following applicable licenses and accounts: Denver sales tax is due the 20th of the month following the period in which the liability was incurred. A business must submit a Claim for Refund form within 3 years (36 months) after the return was filed. , CO Sales Tax Rate. Sales Tax Return & Payment Mailing Address: Businesses that have 10 or more employees must file a return monthly. | Open Records Policy (CORA) If you do not respond within 30 days from the date the 30-Day Demand was hand delivered or mailed, the amount of the 30-Day Demand becomes final and immediately due. Penalty: Multiply the total E911 charges due by 0.15. NOTE: Denver sales tax of 4% is due on all alcoholic beverages purchased in Denver whether by the container or by the drink. Both the TID and Lodger’s tax are filed on the same tax return. Your business is liable for paying a minimum of $4.00 Business OPT tax for each month in which it performs any business, trade, occupation or profession in Denver. Visit the How to Look Up Sales & Use Tax Rates web page for more sales and use tax rate information.. View Rate Changes PO Box 660860 The Business OPT is the tax imposed on businesses that have employees who meet the $500-a-month earnings test, and on the owners, partners or managers of businesses that perform any business, trade, occupation or profession in Denver. NOTE: Include your account number on all requests. $1.20 per month for each landline/wireline. The collection process will begin, starting with the issuance of an estimated assessment, based either on the average tax you previously reported or on a standard for your industry. The occupational privilege tax consists of two distinct parts: the employee occupational privilege tax and the business occupational privilege tax. It is commonly called a head tax. The latest sales tax rates for cities in Colorado (CO) state. The taxes are due on the same schedule as the sales taxes.  The Retailer’s Use tax is reported on the Sales tax return. The E911 filing form is due on the last day of the month following the period in which the liability was incurred. Dallas, TX 75266-0860, All filers - due the 20th day of the month following the month for which tax is levied. To calculate the Denver use tax due: Note: If the combined tax actually paid is more than what would have been due in Denver, no Denver use tax is due, but no refund or credit will be given. A business that does not require a Denver sales tax license needs a Denver consumer use tax account if it uses, stores, distributes, or consumes taxable tangible personal property, products or services within Denver that has been purchased at retail. Step #4 â€“ Complete a Denver Tax License Registration. The filing frequency is determined by the average amount of sales and use tax due each month. Step #5 â€“Submit your completed disclosure packets and supporting documentation to the City and County of Denver. This tax amount should be withheld from the employee’s wages. If the answer is zero or less than $25.00, pay the minimum penalty of $25.00. In addition, an employer is liable for paying the Business OPT at the rate of $4.00 per month on each owner, partner, or manager performing services in Denver, for any month in which the business operates in Denver.Â. How do I calculate the penalty and interest due on a Denver sales tax return filed late? It is a tax imposed on businesses operating in Denver (Business OPT) and on individuals who earn at least $500 in a month performing services in Denver (Employee OPT). The $25.00 minimum penalty, charged for failure to file a return, even if no tax is due. This annual payment is due on January 31st of each year. Penalty: Multiply the total tax due by 0.15. The month of March 1, 2015, would be the start date of the VDA Agreement. If you are participating in a special event such as a car show at the Coliseum or the People’s Fair, you are required to pay a Special Event Fee of $5.00, which is only valid for that event. If you will be participating in a special event in Denver, and will be making retail sales of taxable products or services, the collection and remittance of Denver sales tax is required.