CITY AND COUNTY OF BROOMFIELD SALES TAX RETURN INSTRUCTIONS Page 1 of Return
Line 6: If Sales Taxes collected, during the reporting period, exceed the amount calculated on Line 4, you must report and remit the
excess on this line. [B.M.C. 3-04-120 (D)]
Line 8: This amount reimburses the vendor for collecting our Sales Tax. It is not an additional cost to the vendor. Do not add this
calculation to the tax. The amount you keep is limited to $200 per return period. NOT APPLICABLE ON LATE RETURNS.
Line 10:
A separate Lodger’s Excise Tax return is no longer needed. The exemptions for the Lodger’s Excise Tax are the same as the Sales
Tax Exemptions. Rentals less than 30 days are taxable for both Sales and the Excise Tax. Report the rentals for 30 days or longer
as an exemption on page 2, line N, and explain the entry.
Line 11:
The FlatIron Improvement District tax (FID) and the Arista Local Improvement District tax (ALID) are collected by the the City
& County of Broomfield. Businesses located within the FlatIron Crossing Mall area must collect the FID tax and businesses
located within the Arista District/Broomfield Event Center area must collect the ALID tax. See our tax rate
sheet for streets in these districts, and maps of the districts.
Line 12: Returns are due on the 1
st
day of the month following the reporting period. Returns will be considered late if
payment is not received, or if the envelope is not postmarked, by the USPS, on or before the 20
th
day of the month
following the end of the reporting period. Late returns will be assessed a penalty equal to the sum of $15, or ten
percent (10%), whichever is greater.
CITY AND COUNTY OF BROOMFIELD SALES TAX RETURN INSTRUCTIONS Page 2 of Return
Line 3 (C): If you deliver or ship product “Out of the City and County of Broomfield”, and you are unsure of the “in/out”
status of the address; please contact our division for verification of out of city sales.
Line 14: “Adjustments” for errors, from previous months, may be reported here, only if you have received a Credit
Authorization or Debit Adjustment Billing letter from our division. You must apply for the credit; provide
supporting documentation, and once approved, you may attach the “Authorization Letter” to your return.
Line 13: Late payments are assessed interest at a rate of one percent (1%) per month, or a portion of a month, from the due
date of the payment.
Line 3 (G): Sales to exempt organizations must be supported by a “State of Colorado” exemption certificate. Place the exempt
number of the organization on your invoice.
(IE: 98-xxxxx-xxxx) The number must begin with “98”.
Line 3 (K): Only Food purchased with Food Stamps, or WIC vouchers may be deducted. The City and County of Broomfield
tax rate on “Food for Home Consumption” is 4.15%. Do not deduct “Food” sold unless stamps or vouchers are
collected. Food and drink, sold “ready to eat”, or food sold as “immediate consumption” are taxed at the full
applicable rate, including the State of Colorado tax. (See State FYI Sales 4)
Line 3 (L): Projects, or improvements, requiring a “Building Permit” should have an estimated “Construction Use Tax”
receipted on the permit. If your customer presents such a receipted permit, reflecting a pre-paid Use Tax on
construction materials, you may exempt the Broomfield City and County Sales tax. The permit number must be
shown on your invoice.
ADDITIONAL RESOURCES FOR TAX QUESTIONS: WEB PHONE FAX
CITY AND COUNTY OF BROOMFIELD: WWW. BROOMFIELD.ORG/SALESTAX 303-464-5811 303-410-3802
Z:\FORMS\2012 Forms\SalesTax Rates- 2012.doc
City and County of Broomfield Sales Tax Administration
ONE DESCOMBES DRIVE BROOMFIELD, CO 80020 303-464-5811
303-410-3802 (fax)
SALES TAX RATES
The total sales tax rate for the City and County of Broomfield (excluding Special Districts) =
8.15%.
(Includes: State of Colorado, RTD/CD, and the City and County of Broomfield –see below for details)
(Additional tax: Local Improvement Districts)
1) FlatIron Improvement District (FID) : Add: .2 % for total of: (8.35%)
Includes the FlatIron Crossing Mall, FlatIron Crossing Village, FlatIron Marketplace, and Mainstreet at FlatIron.
Streets in tax district:
West FlatIron Crossing Dr, East FlatIron Crossing Dr, FlatIron Blvd , FlatIron Marketplace Dr, Zang St, Summit
Blvd
(Part of) Interlocken Blvd, (Part of), Coalton Dr (Part of)
2) Arista Local Improvement District (ALID) : Add: .2 % for total of: (8.35%)
Includes the Broomfield Event Center, plus other future retail developments.
Streets in the district:
Arista Pl, Destination Dr, Uptown Ave, Colony Row, Central Ct, Broomfield Ln,
Parkland St, ‘F’ St, Transit Way
////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////
Sales Tax Rates; by Jurisdiction
Tax Jurisdiction: Remit tax to: Citywide: except Special Dists FlatIron Dist & Arista Dist
--------------------- ---------------- -------------------------------------- -----------------------------------
State of Colorado
State 2.9 % 2.9 %
RTD/CD
State 1.1 % 1.1 %
City and County of Broomfield
City and County-BF 4.15 % 4.15 %
FID or ALID areas
City and County-BF -- .2 %
---------- ----------
Total: 8.15 % 8.35
%
====== ======
//////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////
For a map of Flatiron or Arista, go to: www.broomfield.org/maps/
Please forward inquiries to: Email: [email protected]
Web:
www.broomfield.org/salestax
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Page 1 of 5
FREQUENTLY ASKED SALES TAX QUESTIONS
[Please refer to the Broomfield Municipal Code to supplement the following answers]
http://www.broomfield.org/salestax
---------------------------------------------------------------------------------------------------------------------------------
1) HOW DO I CONTACT THE CITY & COUNTY OF BROOMFIELD SALES TAX
ADMINISTRATION?
Mailing address: City & County of Broomfield, Sales Tax Administration,
P.O. Box 407, Broomfield, CO 80038-0407
Physical Address: One DesCombes Dr, Broomfield, CO 80020
Phone number: 303-464-5811
Fax number: 303-410-3802
Email address: [email protected]
Website: www.broomfield.org/salestax
2) WHAT LICENSES DO I NEED TO DO BUSINESS IN THE CITY & COUNTY OF
BROOMFIELD?
Broomfield Municipal Code (Section 3-04-080) requires a SALES TAX LICENSE. The license is
issued at no charge. If you have a temporary cart at the FlatIron Crossing Mall,
a $200 cart deposit is required at the time of application. Your license application will be reviewed
by other Broomfield departments before the license is issued. Therefore, allow 10 days to two
weeks processing time PRIOR to opening your new business. Download the application from
www.broomfield.org/salestax and fax to: 303-410-3802.
Broomfield does not require a separate “Business License”, however, Liquor Licenses and
Solicitor's Licenses are processed by the City Clerk Department at 303-438-6332.
Restaurants, Bars/Grills, and any other food type establishments must call the City & County of
Broomfield Health Department at 720-887-2220, for a Health Department inspection and license
PRIOR to opening.
3) DOES THE STATE OF COLORADO REQUIRE A SALES TAX LICENSE?
Yes. The State requires a license for each physical location. Also, a Special Event license is
required for sales at locations “other than your normal place of business.” There is a fee for both
types of licenses. You can download state applications from their website:
www.colorado.gov/revenue/tax.
The State will provide a sales tax return for remittance of the State Sales Tax, RTD, Cultural
District Tax, and the Football District Tax. DO NOT send the "FlatIron Improvement
District" tax or the "Arista Local Improvement District" tax to the State of Colorado.
For a better understanding of the State of Colorado rules, please attend a State seminar. Go to:
www.colorado.gov/revenue/tax for a listing of State Sales Tax Seminars.
Page 2 of 5
4) IS IT NECESSARY TO REGISTER A BUSINESS TRADE NAME?
Yes, however, the City and County of Broomfield does NOT register trade names. This registration
is done at the Colorado Secretary of State. You may register your trade name on the Colorado
Secretary of State website: www.sos.state.co.us under the business section.
5) WHAT IS THE TOTAL SALES TAX RATE IN BROOMFIELD?
There are two possible rates depending on the location of the sale. The FlatIron Improvement
District includes the FlatIron Crossing Mall and Village, FlatIron Crossing Marketplace, and
FlatIron Crossing Main Street areas. The Arista Local Improvement District includes the 1stBANK
Event Center area.
1) 8.15 % for all locations except those sales made in the “FlatIron Improvement
District” and "Arista Local Improvement District."
2) 8.35 % for sales made in the “FlatIron Improvement District” ” and "Arista Local
Improvement District."
Arista
District
Flatiron
District
All
Other
State of Colorado
2.90%
2.90%
2.90%
RTD/CD
1.10%
1.10%
1.10%
City & County of
Broomfield
4.15%
4.15%
4.15%
Special District
0.20%
0.20%
NA
Total
8.35%
8.35%
8.15%
See the FlatIron & Arista map at the following website address: www.broomfield.org/maps
6) DOES A SERVICE BUSINESS, IN THE CITY & COUNTY OF BROOMFIELD, NEED A
SALES TAX LICENSE?
No---The City & County of Broomfield does not tax personal services, thus a “service only”
business does not need a Sales Tax License. Please contact Planning and Zoning Dept to determine
if your business location is zoned properly for your service business at
303-438-6284.
If you sell personal property, and perform installation “services”, please email or call for a
determination.
7) DOES THE CITY & COUNTY OF BROOMFIELD IMPOSE A LOCAL PAYROLL TAX?
No. Some metro cities require the collection of a “head tax” or “occupational tax”; however,
Broomfield does not impose such a tax.
Page 3 of 5
8) DOES THE CITY & COUNTY OF BROOMFIELD HAVE A CONSUMER USE TAX?
We do not have a consumer use tax except on Construction and Building Materials, and on
Registered Motor Vehicles.
The estimated Use Tax on Construction and Building materials is paid to the Building Department
when purchasing a Building Permit. Call 303-438-6249 for an estimate of
the tax.
Registered Motor Vehicle Use Tax is collected when you title the vehicle with the County
Department of Motor Vehicles. Call 303-464-5888 for an estimate of the tax.
9) DO I HAVE TO FILL OUT A SALES TAX RETURN FOR THE CITY & COUNTY OF
BROOMFIELD?
Yes, Broomfield is “self-collected” as of January 1, 2002. After you register (See Licenses
above) the Sales Tax Administration office will send you a license to post at your business
location and Sales Tax Returns to remit the tax that you collect from your customers.
10) WHERE CAN I OBTAIN SALES TAX FORMS?
You can download sales tax forms from our website: www.broomfield.org/salestax,
or call us at 303-464-5811, or stop by our City & County building in Central Records
Division.
11) HOW DO I DETERMINE MY SALES TAX FILING STATUS?
Rules for filing status depend on the amount of Broomfield Sales Tax collected:
Monthly Filers: $300 or more collected per month.
Quarterly Filers: Less than $300 per month.
Annual Filers: Less than $15 per month
The Filing Frequency Status can be changed by contacting the sales tax division at
303-464-5811.
12) WHAT IS THE “VENDOR FEE” ON MY SALES TAX RETURN?
If your Sales Tax Return is filed on time, you are entitled to keep 3% of the sales tax you have
collected.
This credit is taken on Line 8 of the tax return and the credit is LIMITED to $200 per sales tax
return.
Page 4 of 5
13) IF I HAD NO SALES FOR A FILING PERIOD, DO I STILL NEED TO FILE
A SALES TAX RETURN?
Yes, you must file a "ZER0" sales tax return and declare no gross sales for that
period. You may fax it to 303-410-3802, email it to: [email protected],
mail it to us or deliver it to the City and County Building in the Central Records Division.
14) WHAT ARE THE SPECIAL IMPROVEMENT DISTRICT TAXES?
The FlatIron District elected to impose an improvement tax. This .2% tax is collected only on sales
made in the FlatIron Improvement District. The Arista District elected to impose an "improvement"
tax to finance the infrastructure and streets. An additional .2% tax is collected only on sales made in
the Arista Local Improvement District. Both of these special district taxes are remitted on the
Broomfield Sales Tax Return. Broomfield forwards the tax to the appropriate special district.
See the FlatIron Improvement District and the Arista Local Improvement District maps at the
following website address: www.broomfield.org/maps
15) IS IT NECESSARY TO DISPLAY MY SALES TAX LICENSE AT MY PLACE OF
BUSINESS?
Yes. After receiving your license, post it in a prominent location inside your business along
with your State sales tax license. (Required by City Code, and State Statute) Posting tells your
customer you are licensed to collect the sales tax and it allows for easy verification of licensing by
inspectors.
16) HOW DO I APPLY FOR A SALES TAX OR USE TAX REFUND?
Please obtain a "Claim for Refund for Sales & Use Tax Paid" form available on our
website: www.broomfield.org/salestax or from our sales tax department by fax, email,
or regular mail. Please make copies of the appropriate documents and attach copies to
the completed Claim Form and mail it to us or deliver it to the City and County Building
in the Central Records Division.
17) DOES MY INTERNET OR ONLINE RETAIL BUSINESS NEED TO APPLY
FOR A SALES TAX LICENSE?
Yes, an internet business still needs to apply for a sales tax license even though you may have
very little or no sales in Broomfield. Software is subject to sales tax and includes
software that is downloaded and has a physical existence on a computer and modifications to
such downloaded software.
18) IF I HAVE A ONE-TIME SALE IN BROOMFIELD, DO I NEED TO APPLY FOR A
SALES TAX LICENSE AND REMIT SALES TAX?
Page 5 of 5
No, you do not need to apply for sales tax license, but you must collect City & County of
Broomfield sales tax. Please mail your sales tax remittance along with a letter stating your one-time
sales status, the time period, gross sales, and sales tax amount due to our
mailing address.
19) IF I AM A SPECIAL EVENT VENDOR, DO I NEED A BROOMFIELD SALES TAX
LICENSE AND HOW DO I REMIT SALES TAX COLLECTED TO THE CITY & COUNTY
OF BROOMFIELD?
A Special Event Sales Tax License is no longer necessary and a special event vendor
is no longer required to obtain a City & County of Broomfield Sales Tax License. You are
required collect the sales tax due for the location of the special event and remit it with a completed
Special Event Sales Tax Return. This return and the Special Event Sales Tax Procedure can be
found at our web address: www.broomfield.org/salestax.
Organizers of special events are required to obtain a City & County of Broomfield sales tax
license. See the Special Event Organizer Procedure found at our web address:
www.broomfield.org/salestax.
20) IF I AM AN OUT-OF-CITY BUSINESS, DO I HAVE TO COLLECT CITY & COUNTY
OF BROOMFIELD SALES TAX?
If your business has nexus or physical presence in Broomfield, you must collect and
remit City & County of Broomfield sales tax. Doing business in Broomfield or nexus
is defined by the Broomfield Municipal Code, Section 3-04-070, (K) 1-3 as the following:
Doing business in the City & County of Broomfield means the selling, leasing, renting, or
any activity in the connection with the selling, leasing, renting, or delivering in the city of
tangible personal property by a retail sale as defined in this section, for use, storage,
distribution, or consumption with this city. This term includes, but shall not be limited to,
the following acts or methods of transacting business:
(1) Maintaining within the city, directly or indirectly or by a subsidiary, of an office,
distributing house, salesroom or house, warehouse, mobile vendor, or other place of
business;
(2 Having within the city, employees, agents, or commissioned sales persons solicit
business, deliver and install or assemble, or repair, service or assist in the use of its products,
or for demonstration or other reasons; or
(3) Owning, leasing, renting, or otherwise exercising control over real or personal property
within the taxing jurisdiction.
If you still have questions about nexus or physical presence, please contact us at
303-464-5811.