4800 West 92nd Avenue Westminster, CO 80031

Tax Compliance Guide

The Sales Tax Division is pleased to offer this comprehensive guide to Westminster business taxes. Each topic illustrates the Westminster tax environment using non-legal terms and relevant examples. This information is a summary in layman's terms of the relevant Westminster tax law. This general guidance is offered as a service to taxpayers, and is not intended for legal purposes to be substituted for the full text of the Westminster Municipal Code and applicable rules and regulations. This guide does not constitute a city tax policy.

We appreciate your feedback. If there is a tax topic or industry you would like to see discussed in a tax guide, please contact us at the City of Westminster, 4800 West 92nd Avenue, Westminster, Colorado 80031 or e-mail us at salestax@cityofwestminster.us.

Title  Topic No. 
Accommodations Tax 331
Admissions Tax 332
Alternative Reporting Schedules 375
Apartment Buildings & Property Management Companies 301
Audits 323
Automotive Service & Repair 302
Automotive Vehicles 303
Bad Debts 333
Business Registration & Licensing 347
Certificate of Taxes Due 334
"Coin Operated" Devices 304
Coins, Currency, & Precious Metals 377
Conference Center Fee 329
Construction - Audit Procedures 326
Construction - Building Permit Handout 319
Construction - City Projects 327
Construction - Equipment 321
Construction - Government & Charitable Organization Projects 335
Construction - Projects Not Requiring City Building Permits 320
Construction - Public & Private Improvements 373
Construction - Sign Permits 360
Construction - Solar Systems 370
Construction - Use Tax Reconciliation 325
Coupons, Discounts, & Promotional Items 330
Credit, Installment, & Secured Sales 336
Deliveries Outside the City 306
Direct Sales Companies 371
Disputed Tax & Burden of Proof 337
Electronic Location Databases 364
Employee Sales 338
F.A.S.T. (Online) Tax Filing 340
Filing Frequencies & Due Dates 341
Food 342
Freight, Delivery, & Transportation 308
Gas, Electricity, & Steam 343
Government Purchasing Cards 344
Government & Charitable Organizations 307
Home Rule Cities 345
Internet Sales & Purchases 346
Leased & Rented Property 366
Linen & Rental Service 367
Lodging Industry 310
Maintenance Agreements 348
Manufacturing & Fabrication 349
Medical/Dental Service Providers 311
Notice of Assessment Appeals & Protests 324
Occasional Sales 351
Pay Television Services 352
Paying Taxes Due by ACH Credit 374
Previously Paid Sales or Use Tax 353
Printers & Printing 354
Prior Use of Property 312
Professional Services 322
Properly Exempted Purchases Converted to Taxable Use 339
Property Tax 355
Qualified Hospital Organizations 379
Refund Claims 376
Restaurants & Bars 356
Restocking Fees 368
Sale & Purchase of a Business 357
Sales Tax 358
Samples, Demonstrations, & Displays 369
Self-Storage Retailers 316
Software 359
Special Fuels 365
Tax Returns Required to be Electronically Filed  380 
Telecommunications 317
Temporary Vendors 318
Tips & Gratuities 363
Trade-Ins 361
Use Tax 313
Use Tax for Individual Residents 378
Vendor Assessments 309
Veterinarians & Animal Pharmaceuticals 372
Warranties 362
Wholesale Sales 305
  |  Login