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Finance/Sales
Tax
GUIDELINES
PLEASE NOTE:
If the vendor is making a one time sale and/or outdoor retail
sales, a Temporary Sales Tax Application, Property Permission for
Retail Sales, and an Outdoor Retail Sales Permit need to be
completed.
Sales
Tax License Application
BASIC GUIDELINES FOR A CAÑON
CITY SALES TAX LICENSE
- A City Sales Tax license is
required for vendors who are selling, leasing, renting,
delivering, or installing tangible personal property for
storage, use, or consumption within the City limits.
- If the vendor will be selling
food, they also need to contact the Fremont County Health
Officer at the Fremont County Court House: 615 Macon Cañon
City, CO 81212 Phone: (719) 276-7460
- For vendors who are purchasing
a current business, all sales tax returns and payments must be
current.
The reporting period for the sales tax return shall end on the
date of the transfer of ownership of the business. A final
sales tax return and any taxes owed are due ten days after
close of the old business.
If the old business does not pay the sales tax, it is the
purchaser's responsibility to pay the back sales taxes. (City
Code: 3.12.130)
- Any vendor who purchases a
business inside the City limits shall file an initial sales
tax return. Sales tax shall be due on tangible personal
property (tangible assets such as equipment, etc.), except
inventory, which is acquired with the purchase of the
business.
- All Sales Tax Applications
must be approved by City Planning and Zoning.
- The Sales Tax License fee is
$10.00 per calendar year
- SALES TAX RATES:
State:
2.9%
Fremont
County: 1.5%
Cañon
City: 2%
OTHER CITY LICENSES
Other licenses you may need include: amusement devices (jukeboxes,
video games, coin operated rides), pawnbroker, liquor licenses,
auction, theater, junk dealer, skating rink/bowling alley, and
pool/billiards. Please contact the City Clerk's office at City
Hall (719) 269-9011 for further information regarding these
licenses.
Application for an outdoor advertising (sign production) license
is made with the Code Enforcement Officer at City Hall (719)
269-9011. |
