All businesses located within Larimer County that sell tangible personal property are required to have a County sales tax license and collect the sales tax. In addition to the County tax, the vendor must collect the State's sales tax and any Town or City sales tax when applicable.
A Larimer County sales tax license gives a business the authority to collect Larimer County sales tax. The issuance of a sales tax license does not constitute a waiver, expressed or implied, of the Larimer County Land Use Code or grant as permission to commence operation of such a business. It is the owner's responsibility to contact the appropriate County departments or taxing jurisdictions to determine the legality of doing business.
It is suggested that the first step of the license process for a new business is to start with the Colorado Department of Revenue and receive the "Revenue Registration Account Number" or sales tax number. The State's sales tax number is required on the Larimer County's sales tax application and no County license will be processed without it. Each location is required to have their own sales tax license. If the business is located within a Town or City's limits, the municipality should be contacted for its licensing requirements.
Larimer County processes applications and prints licenses once a month. There is no fee for the first original Larimer County license. If a second original license is needed immediately, a processing fee of $5.00 will be charged.
Larimer County licenses do not transfer with the sale of a business. A new application must be submitted with the change of ownership.
Since Larimer County licenses have no expiration, no renewals are needed. The license is considered valid unless the business closes or changes ownership.
If a business moves, please contact Larimer County at (970) 498-5930. There is no fee for a new license will be mailed to the business during the time new applications are processed. If the licenses is needed immediately, a fee of $5.00 will be charged. Contacting Larimer County Sales Tax for an address change only changes the address in the County's sales tax system. It does not change the address for any other County or taxing jurisdiction system. It is the business owner's responsibility to contact other County departments, the Colorado Department of Revenue and Town or City (if applicable).
Larimer County is "Statutory" or "State Collected" and must follow the State's sales tax statutes, regulations and exemptions. For the Colorado Department of Revenue publications regarding the taxability of specific issues, refer to the State's Sales Tax FYI Publications.
Larimer County sales tax is remitted to the Colorado Department of Revenue.
Colorado Retail Sales Tax Return DR0100 must be filed with the Colorado Department Of Revenue, Denver, CO 80261-0013 on or before the 20th day of the month following the close of the tax period. Mailed returns must be postmarked the 20th day of the month or before.
When participating in a special event within Larimer County, a business must have a Colorado Department of Revenue Special Event License. Larimer County does not issue a separate license for special events. Special event sales should not be included on the business's regular sales tax remittance. If holding a special event within a Town or City's limits, the municipality should be contacted for its licensing requirements.
For Participants - If you have not attended an event yet and do not have a license, please download and submit the DR 0589, Special Event Application along with any fees to the department.
If you have attended your event, follow these steps:
For Organizers - The Colorado Department of Revenue offers the convenience of on-line remittance for special events. This offers the opportunity to apply for a special event license, input all the sales information and have the system automatically calculate taxes due after the event. As the organizer, you must contact the Department of Revenue at (303) 866-5643 or Larimer County Sales Tax at (970) 498-5930 to provide the location of the event, the dates of the event and a list of vendors.