Other Westminster Taxes

Accommodations Tax

The 7% city Accommodations Tax applies to charges for rooms or accommodations in the city, if the occupancy is for a period of less than 30 consecutive days. The tax generally applies only to hotels and motels. Accommodations tax must be collected on charges for sleeping rooms, meeting rooms, display rooms, banquet rooms or other special rooms.

The regular city sales tax does not apply to these charges. Businesses are not required to obtain a separate city license for the accommodations tax. A separate accommodations tax return must be completed in addition to the periodic sales and use tax return. For line-by-line instructions on completing accommodations tax returns, see Detailed Filing Information.

Qualifying exempt organizations may purchase accommodations tax-free. Refer to the list of 2024 Tax Exempt Certificate Holders (PDF) to determine if an organization currently holds a valid Certificate of Tax Exemption from the city.

Admissions Tax

The 3% city admissions tax applies to the following charges:

  • Admissions to motion picture performances at movie theaters
  • Admissions to establishments licensed under the Colorado Beer or Liquor Codes ("cover charge")
  • The use of lanes and pin setters for bowling balls in a bowling alley ("bowling by the line")
  • Admissions to any public display of live plants or animals

The regular city sales tax does not apply to these charges. Businesses are not required to obtain a separate city license for the admissions tax. A separate admissions tax return must be completed in addition to the periodic sales and use tax return. For line-by-line instructions on completing admissions tax returns, see Detailed Filing Information.

Qualifying exempt organizations may purchase admissions tax-free. Refer to the list of 2024 Tax Exempt Certificate Holders (PDF) to determine if an organization currently holds a valid Certificate of Tax Exemption from the city.

Property Tax

Owners of real and business personal property located in Westminster must pay city property tax every year. This tax is collected by the county treasurers. Questions regarding property tax should be addressed to the Jefferson County Assessor at 303-271-8600 or the Adams County Assessor at 720-523-6038.

Construction Tax

Various sales and use tax liabilities can result from making improvements to real property. The parties liable under the city code, as well as the types and amounts of tax due, will depend upon the project. Each party involved, including owners, primary contractors, and subcontractors, is charged with understanding their respective liability.

Taxpayers may not avoid assessment or payment by virtue of private contract provisions specifying that another party is liable for taxes resulting from the project. A taxpayer's inability to recover assessed taxes from another party, such as a primary contractor or property owner, will not because for abatement. Failing to timely file or pay taxes due may result in additional fines, penalties and interest, and can even result in liens against the property improved.

After reviewing the relevant topics, feel free to contact the Sales Tax Division with additional questions regarding Westminster construction taxes.