Westminster Tax Publications

Municipal Code

View the Tax Administration title (Title IV) of the Westminster Municipal Code.

Tax Regulations

The following documents are legal regulations promulgated by the Finance Director pursuant to Section 4-1-10(B) of the Westminster Municipal Code.

See the Tax Compliance Guide section below for information on Westminster taxes using layman's terms and examples.

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 email the Sales Tax team.

Tax Compliance Guide Documents

  1. Accommodations Tax - 331 (PDF)
  2. Admissions Tax - 332 (PDF)
  3. Alternative Reporting Schedules - 375 (PDF)
  4. Apartment Buildings & Property Management Companies - 301 (PDF)
  5. Audits - 323 (PDF)
  6. Automotive Service Repair - 302 (PDF)
  7. Automotive Vehicles - 303 (PDF)
  8. Bad Debts - 333 (PDF)
  9. Business Registration & Licensing - 347 (PDF)
  10. Certificate of Taxes Due - 334 (PDF)
  11. Coin Operated Devices - 304 (PDF)
  12. Coins Currency Precious Metals - 377 (PDF)
  13. Conference Center Fee - 326 (PDF)
  14. Construction - Public & Private Improvements - 373 (PDF)
  15. Construction Audit Procedures - 326 (PDF)
  16. Construction Building Permit Handout - 327 (PDF)
  17. Construction City Projects - 327 (PDF)
  18. Construction Equipment - 321 (PDF)
  19. Construction Projects for Tax Exempt Organizations - 335 (PDF)
  20. Construction Projects Not Requiring City Building Permits - 320 (PDF)
  21. Construction Sign Permits - 360 (PDF)
  22. Construction Solar Systems - 370 (PDF)
  23. Construction Use Tax Reconciliation - 325 (PDF)
  24. Credit Installment Secured Sales - 336 (PDF)
  1. Deliveries Outside the City - 306 (PDF)
  2. Direct Sales Companies- 371 (PDF)
  3. Disputed Tax Burden of Proof - 337 (PDF)
  4. Electronic Location Databases - 364 (PDF)
  5. Employee Sales - 338 (PDF)
  6. Filing Frequencies & Due Dates - 341 (PDF)
  7. Food - 342 (PDF)
  8. Freight, Delivery, & Transportation - 308 (PDF)
  9. Gas Electricity Steam - 343 -(PDF)
  10. Government Purchasing Cards - 344 (PDF)
  11. Governments Charitable Organizations - 307 (PDF)
  12. Home Rule Cities - 345 (PDF)
  13. Linen Rental Service - 367 (PDF)
  14. Lodging Industry - 310 (PDF)
  15. Maintenance Agreements - 348 (PDF)
  16. Manufacturing & Fabrication - 349 (PDF)
  17. Medical Dental Service Providers - 311 (PDF)
  18. Notice of Assessment Appeals Protests - 324 (PDF)
  19. Occasional Sales - 351 (PDF)
  20. Pay Television - 352 (PDF)
  21. Paying Taxes Due by ACH Credit - 374 (PDF)
  22. Previously Paid Sales Use Tax - 353 (PDF)
  23. Printers & Printing - 354 (PDF)
  24. Prior Use of Property - 312 (PDF)
  1. Professional Services - 322 (PDF)
  2. Properly Exempted Purchases Coverted to Taxable Use - 355 (PDF)
  3. Property Tax - 355 (PDF)
  4. Qualified Hospital Organizations - 379 (PDF)
  5. Refund Claims - 376 (PDF)
  6. Restaurants & Bars - 356 (PDF)
  7. Restocking Fees - 368 (PDF)
  8. Sale Purchase of a Business - 357 (PDF)
  9. Sales Tax - 358 (PDF)
  10. Samples Demonstrations & Displays - 369 (PDF)
  11. Self-storage Retailers - 316 (PDF)
  12. Software - 359 (PDF)
  13. Special Fuels - 365 (PDF)
  14. Telecommunications - 317 (PDF)
  15. Temporary Vendors - 318 (PDF)
  16. Tips Gratuities - 363 (PDF)
  17. Trade-Ins - 361 (PDF)
  18. Use Tax - 313 (PDF)
  19. Use Tax for Individual Residents - 378 (PDF)
  20. Vendor Assessments - 309 (PDF)
  21. Veterinarians & Animal Pharmaceuticals - 372 (PDF)
  22. Warranties - 362 (PDF)
  23. Wholesale Sales - 305 (PDF)

Sales & Use Tax Forms

Additional Tax Forms