The mission of the Treasury Division of the Department of Finance for the
City and County of Denver is to collect, record, deposit, invest and disburse all taxes and other revenues of the City and County of Denver. By carrying out this mission in a professional, efficient, and customer-oriented manner, we maximize the financial resources available to meet the needs of the community and its citizens.
The mission of the Tax Compliance Section is to equitably collect taxes that fund services for the Denver community. Denver as a “Home Rule City,” collects and administers its own taxes. Denver’s current sales tax rate is 3.62% for non-food items and 4% for food and beverages sold at retail.
TX-1
-Overview & Responsibilities
-
It is your responsibility to:

Notify the Tax Collections Unit (720-913-9446) of your event as soon as possible. A Tax Revenue Agent will then be assigned to work with you.

Provide a list of all vendors (food, merchandise, etc.) to the assigned Tax Revenue Agent in advance of the event (preferably 30 days).

Distribute the Special Event packets to all of your vendors.
These packets will include an Application/Registration and a Sales Tax Return.

Work with your vendors to ensure that they have completed the Application/Registration form and paid the
Special Event Sales tax license fee of $5.00 before the event. Vendors must have their license onsite.
It is your responsibility to:

Complete the Application/Registration form for a Special Event sales tax license if you will be making retail sales. The Special Event license fee is $5.00
per event. Please submit the Application/Registration form as soon as possible before the event. If you are already a licensed Denver vendor with a current Denver sales tax license, no additional license or fee is required. Please include any sales made at the special event on your regular sales tax return for that period.

Charge and collect the appropriate sales tax rate. Denver’s sales tax rate is 3.62% for non-food items and
4% for prepared food and beverages. Additionally, the State of Colorado imposes a 4% sales tax. Please refer to the combined sales tax chart provided by your organizer.

Use the sales tax return provided by the organizer to remit the sales tax collected. The due date is the
20 th of the month following the event. If for any reason you do not receive a sales tax return, you can use the template found on the Treasury website ; but please call us at 720-913-9446 to receive the correct account number to put on your return.
If you are holding an event on property owned or leased by the City and County of Denver AND you are charging an admission fee, you must collect the 10% tax on any ticket that is sold. Although commonly referred to as a “seat tax,” the ordinance states that admission means “the right to an entrance and an occupancy of a seat or an entrance alone.
” The tax “shall be conspicuously, indelibly and separately stated and charged from the sale price on the ticket.” If you believe your event might be liable for this tax, you should contact the Department of Finance at
(720) 913-9406 for assistance. Download Tax guide and application .
Note: Some parking lots operated by independent vendors may be City property. When dealing with a parking lot management company, be sure to determine whether the City owns the property.
Please Note:
A City and County of Denver Tax Revenue Agent may contact vendors at the event itself. This will be to collect the Special Event license fee if not previously paid and/or to collect sales tax from a previous event.
Additional Information
Denver Tax Information: www.denvergov.org/Treasury
1/2014

TREASURY DIVISION
(720) 913-9400
W. City
FOR OFFICE USE ONLY
PLEASE PROVIDE THE FOLLOWING
Trade Name/ Vendor Name
Address
City State Zip
1. NAME OF EVENT ATTENDING:
2. LOCATION OF EVENT:
3. DATE(S) OF EVENT:
4. HOME ADDRESS: (If different from mailing)
________________________________________________________________________________________________________
________________________________________________________________________________________________________
5. OWNER’S NAME: _____________________________________________________________________________________
6. TELEPHONE NUMBER-BUSINESS _____________________________________________________________________
HOME _____________________________________________________________________
7. ESTIMATE OF TAXABLE SALES AT THIS EVENT: ______________________________________________________
8. DO YOU NOW OR HAVE YOU EVER HAD AN ACTIVE DENVER RETAIL SALES TAX ACCOUNT?_______
Account Number: _______________________
9. NATURE OF BUSINESS: (Specify type of product sold or type of services rendered –be specific as to what you do. If no retail sales, please indicate.)
________________________________________________________________________________________________________
GENERAL INFORMATION :
A tax license assigns you the right and the obligation to collect taxes for the City of Denver. Taxes collected for the City of Denver are monies held in trust by you. It is your responsibility to adequately account for and remit these funds.
A TAX RETURN is required to be filed after the event. Due date is the 20 th
of the month following the event. If not remitted by the due date, there is a penalty of 15% of the tax amount, or $25.00, whichever is greater, plus interest of 1% per month.
A TAX LICENSE IS NOT a license to do business.
SALES TAX:
A SALES TAX LICENSE is required if you are making retail sales. The license authorizes collection of sales tax along with any use tax owed. The license fee is $5.00 per special event.
I hereby certify under perjury, that the statements made herein are to the best of my knowledge true, correct and complete.

TREASURY DIVISION
Tax Collections Unit
(720) 913-9446
CITY AND COUNTY OF DENVER
SPECIAL EVENTS SALES TAX RETURN
NAME OF EVENT: ______________________________________________________________________
DATE(S): _____________________________________________________________________________
TRADE NAME OF BUSINESS: ____________________________________________________________
OWNER NAME(S): ______________________________________________________________________
ADDRESS: _____________________________________________________________________________
TELEPHONE NUMBER: BUSINESS (_____)______________ HOME(_____)______________________
CITY AND COUNTY OF DENVER SALES TAX ACCOUNT NUMBER : ______________
SHOW ENDING DATE: ______________
1. TOTAL RETAIL SALES . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ ____________
List total retail sales for event.
2. X 3.62% (TOTAL RETAIL SALES X .0362) . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . ____________
3. * X 4.0% (TAXABLE FOOD AND BEVERAGE) . . . . . . . . . . . . . . . . . . . . . . . . . . . ____________
ONLY use this line if you sold prepared food or beverages. (TOTAL RETAIL SALES X .04)
4. LATE FILING PENALTY . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ____________
If your return is filed AFTER the due date: Add 15% (X .15) of Line 2 and/or Line 3
OR $25.00, WHICHEVER IS GREATER
5. 1% INTEREST PER MONTH . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
_____________
If your return is filed AFTER the due date,
enter 1% (X .01) of Line 2 and/or Line 3 for every month past due.
6. ** LICENSE FEE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ____________
** INCLUDE $5.00 LICENSE FEE IF YOU DID NOT PREVIOUSLY REMIT.
7. TOTAL DUE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
____________
Add Line 2 and/or Line 3. Add Lines 4 & 5, if your return was filed AFTER the due date.
Add Line 6 if applicable. Enter total on Line 7. This is the amount to remit.
*** DUE DATE : File your return (by the 20 th
) of the month that follows the month in which your event occurred**
OWNER SIGNATURE : ______________________________________ DATE _____________________
* NOTE: DO NOT INCLUDE TAXES COLLECTED ON BEHALF OF THE STATE OF COLORADO
** NOTE: THERE IS A $5.00 SPECIAL EVENT LICENSE FEE REQUIRED FOR THE CITY AND COUNTY OF DENVER.
PLEASE MAKE CHECK PAYABLE TO “MANAGER OF FINANCE ”
MAIL COMPLETED RETURN TO: CITY & COUNTY OF DENVER
ATTN: Tax Collections Unit
201 W. Colfax Avenue
D enver, CO 80202
IF YOU HAVE ANY QUESTIONS OR NEED ASSISTANCE, PLEASE CALL (720) 913-9446
SHOWS\SHOW_RTN.FRM

The City and County of Denver imposes a 10% tax on the purchase price of admission to events held at City owned facilities or on City owned or leased property. The Denver Revised Municipal Code does provide exemptions from this tax if an event meets certain conditions.
ORGANIZATION INFORMATION
Name of Organization:
Mailing Address:
E-mail Address:
Contact Name:
Telephone No:
EVENT INFORMATION
Name of Event:
Location of Event:
Is There an Admission/Ticket/Attendance/Registration--Price/Charge/Fee?
Yes No
Will The Event Be Open & Advertised to The Public? Yes No
Dates of Event:
If There is a Charge – What is the Amount?
Are There Paid Participants (i.e. Entertainers,
Speakers, and or Participants Competing for Money, etc)? Yes No
Describe The Event and It’s Purpose:
IS YOUR EVENT A CONFERENCE OR CONVENTION? YES
(IF YES – COMPLETE THE SECTION BELOW)
NO
Are There Separately Ticketed Events Offered to Attendees (i.e. a concert, special speaker, etc)?
Yes No
(The Attendance/Registration--Price/Charge/Fee is inclusive of all Events – There are no separately Ticketed Events)
If There are Separately Ticketed Events – How Many are There?
1 2 3 More
Price/Cost/Charge/Fee for the Separately Ticketed Event(s)?
Location(s) of the Separately Ticketed Event(s):
Describe the Separately Ticketed Event(s) and It’s Purpose(s):
WILL THERE BE SALES OF MERCHANDISE? YES NO
Is There a Separate Contact Person for
Merchandise Sales? Yes No
Print Name:
Signature:
SIGNATURES
I certify that to the best of my knowledge, the information contained herein is true and correct.
Title: Telephone No:
Bruce Moore
City & County of Denver – Tax Compliance Section
201 W. Colfax Ave., MC 405
Dept. 1009
Denver, Co 80202
Tel No. 720-913-9421, Fax No. 720-913-1520
E-Mail: bruce.moore@denvergov.org
TD/FDA-ExemptApp (12/2009)

City & County of Denver
Department of Finance
Treasury Division
P.O. Box 660860
Dallas, TX 75266-0860
720-913-9446
Tax Type
Facilities Development Admissions Tax
Period End Due Date Media #
000000000006
VENDOR: PLEASE FILL IN THE PERIOD END DATE (this is the month of sales for which you are reporting, i.e. the month the event took place).
PLEASE FILL IN THE DUE DATE (the due date is the 15 th of the month following the month of sales/date of event).
REGISTRATION INFORMATION
Business Information
CONTACT INFORMATION
Trade Name Name
Legal Name
FEIN#
Address
Title
Telephone #
Address
Name of Event
Date(s) of Event
EVENT INFORMATION
Event Held At
Name of Venue Where the Event was Held
Theatres & Arenas Contract #
TAX CALCULATION
Please round all calculations to the nearest whole dollar (.49 or less round down, .50 or greater round up)
A Total Gross Receipts:
00
B Total Tax Due:
(gross receipts / 1.10) * .10
00
C Late Filing Penalty:
The greater of 15% of Line B or $25
00
D Late Filing Interest:
1% of Line B for each month the return is late
00
E Total Due and Payable:
Add lines B, C, and D
00
PLEASE NOTE: THIS IS A SIMPLIFIED RETURN FOR REMITTANCE PURPOSES. YOU MUST MAINTAIN FULL DETAIL RECORDS
(FOR UP TO 5 YEARS) TO SUBSTANTIATE THIS RETURN (THIS INCLUDES DETAILED SALES INFORMATION, INCLUDING NUMBER
OF TICKETS SOLD AT EACH TICKET PRICE). THESE RECORDS MUST BE MADE AVAILABLE TO THE CITY AND COUNTY OF
DENVER UPON REQUEST.
Line Instructions
Line A. Fill in your total gross receipts for the event (this includes the FDA tax within the price of the tickets)
Line B. Calculate the total tax due using the following formula: (gross receipts / 1.10) * .10
Line C. If your return and payment are not postmarked by the 15
than $25, than enter $25.
Line D If your return and payment are not postmarked by the 15 th
of the month following the Date of the Event multiply Line B by 15%. If this amount is greater than $25 (enter that amount), if it is equal to or less
of the month following the Date of the Event multiply Line B by 1% for every month past due (any portion of a month counts as a whole month).
Line E Add lines B, C, and D; this is the total due and payable. Make your check payable to: MANAGER OF FINANCE
Remit your check and this return to the address listed at the top of this form.
Under penalties of perjury, I declare that I have examined this return and to the best of my knowledge and belief, it is true, correct and complete.

At the Colorado Department of Revenue, our mission is to provide exceptional service in an effective and innovative manner that instills public confidence while fulfilling our duties to collect revenues, responsibly license and regulate qualified persons and entities, increase productivity, and assure the vigorous and fair enforcement of the laws of Colorado.
For more information call 303-866-5643 or visit: www.taxcolorado.com
TX-3
Overview/Responsibilities
LICENSE INFORMATION
The Special Event License is for businesses that have no permanent place of business but sell goods at fairs, festivals, bazaars, etc. and businesses that have a current sales tax license, but also sell at other locations, such as fairs and festivals. There are two types of Special Event Sales Tax License: The Single Event Sales Tax
License and the Multiple Events Sales Tax License.
Single Event Sales Tax License A single event sales tax license is required when an individual, organization or vendor plan to conduct or participate in a retail sales event at a location other than the regular business operation at which there are three or more vendors. The single event license is valid only for sales made during the single event. The fee is $8, but this license is free to vendors who already have a standard sales tax license. A license is required regardless of the anticipated amount of sales.
Multiple Events Sales Tax License Persons engaged in selling retail at more than one special event in any twoyear period at which there are three or more vendors have the option of obtaining a multiple events license rather than obtaining a single event license for each event. Multiple events licensees may participate in any number of events at various locations (other than their regular business location) during the covered two-year period. The fee is $16 for a two-year period, but is prorated in increments of six months if the license is purchased after June
30 of any year. There is no fee for this license to vendors who already have a standard sales tax license.
HOW TO APPLY It is the vendor’s choice whether to purchase a Single Event Sales Tax License or Multiple
Event’s Sales Tax License, based on the number of events an individual plans to participate in and the license cost considerations. As a general rule, unless you know you will not participate in more than one event in a two-year period, it will be more cost-effective to purchase a multiple events license.
Through Revenue Online: www.Colorado.gov/RevenueOnline , you may obtain a single event or multiple events license and you may report and pay taxes for an event where you have recently made sales.
If you cannot register for an event license or file and pay taxes online, you may fill out a Vendor Special Event
License Application for Single of Multiple Events (DR 0589) and then file your event sales tax on the Special
Event Retail Sales Tax Return (DR 0098)
The organizer of a sales event which includes three or more vendor may obtain a multiple events license. If the organizer obtains the license for the event then the vendors need not obtain licenses individually. In that case however, the organizer is required to remit all taxes collected by the vendors who do not have a license for the event and also for vendors who have a license but who elect to have the organizer remit the tax. The organizer is required to proved the department with a list of the names and addresses of the vendors. The organizer must also provide the license numbers of all vendors who have obtained their own licenses for the event and are remitting the tax to the state themselves. Send these lists to the Special Events Coordinator, PO Box 113200, Denver,
CO 80201-4600.
If the event organizer does not obtain the license, the vendors at the event must obtain their own licenses and collect and remit the tax. In all cases, a standard sales tax license is required if you participate in an event that occurs more than three times at the same location during any calendar year.
1/2014

TX-3
Overview/Responsibilities
HOW TO FILE Vendors or organizers must remit the sales tax they collect at an event by the 20th of the month following the date the event began. For example, if the event runs from June 30 to July 2, the return and the tax are due July 20. If the event began July 1, the return and tax are due August 20. Single event and multiple event license must either file and pay their sales tax through Revenue Online, www.Colorado.gov/RevenueOnline or if they cannot file electronically, file a Special Event Retail Sales Tax Return (DR 0098) along with their tax payment.
You must file a tax return for each event and collect and remit all Colorado sales tax, state-collected local sales taxes which apply at the location of the event, and if applicable, special district taxes.
WHAT TAX TO COLLECT FOR A SPECIAL EVENT Colorado state sales tax of 2.9 percent must be collected.
Additionally, any other applicable local or special district taxes must be collected as well. Not all locations have the same local or special district tax. For local rates in cities and counties where the state collects the tax, see
Revenue Online, www.Colorado.gov/RevenueOnline , click the Business button, and see the listing under
Business Services. Or refer to the publication Colorado/Use Tax Rates (DR 1002), available at www.TaxColorado.com, the official Taxation Website.
Additional Information
Taxation Website: www.TaxColorado.com
Revenue Online: www.colorado.gov/revenueonline
Forms (including the DR 0589 and 0098): www.TaxColorado.com
1/2014