Municipal Code
Municipal Tax 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 § 4-1-10(B) of the Westminster Municipal Code.
Rules Governing Hearings before the Finance Director
Rules Governing the Use of Substitute Tax Forms
Rules Governing the Reporting and Payment of Use Tax by Individual Taxpayers
See the Tax Compliance Guide section below for a variety of information on Westminster taxes using laymen'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 contact us at the City of Westminster, 4800 W. 92nd Ave., Westminster, Colorado 80031 or e-mail us at salestax@westminsterco.gov.
| Title |
Topic No. |
| Accommodations Tax |
331 |
| Admissions Tax |
332 |
| Alternative Reporting Schedules |
375 |
| Apartment Buildings & Property Management Companies |
301 |
| Audits |
323 |
| Automotive Service & Repair |
302 |
| Automotive Vehicles |
303 |
| Bad Debts |
333 |
| Business Registration & Licensing |
347 |
| Certificate of Taxes Due |
334 |
| "Coin Operated" Devices |
304 |
| Coins, Currency, & Precious Metals |
377 |
| Conference Center Fee |
329 |
| Construction - Audit Procedures |
326 |
| Construction - Building Permit Handout |
319 |
| Construction - City Projects |
327 |
| Construction - Equipment |
321 |
| Construction - Government & Charitable Organization Projects |
335 |
| Construction - Projects Not Requiring City Building Permits |
320 |
| Construction - Public & Private Improvements |
373 |
| Construction - Sign Permits |
360 |
| Construction - Solar Systems |
370 |
| Construction - Use Tax Reconciliation |
325 |
| Coupons, Discounts, & Promotional Items |
330 |
| Credit, Installment, & Secured Sales |
336 |
| Deliveries Outside the City |
306 |
| Direct Sales Companies |
371 |
| Disputed Tax & Burden of Proof |
337 |
| Electronic Location Databases |
364 |
| Employee Sales |
338 |
| |
|
| Filing Frequencies & Due Dates |
341 |
| Food |
342 |
| Freight, Delivery, & Transportation |
308 |
| Gas, Electricity, & Steam |
343 |
| Government Purchasing Cards |
344 |
| Government & Charitable Organizations |
307 |
| Home Rule Cities |
345 |
| |
|
| Leased & Rented Property |
366 |
| Linen & Rental Service |
367 |
| Lodging Industry |
310 |
| Maintenance Agreements |
348 |
| Manufacturing & Fabrication |
349 |
| Medical/Dental Service Providers |
311 |
| Notice of Assessment Appeals & Protests |
324 |
| Occasional Sales |
351 |
| Pay Television Services |
352 |
| Paying Taxes Due by ACH Credit |
374 |
| Previously Paid Sales or Use Tax |
353 |
| Printers & Printing |
354 |
| Prior Use of Property |
312 |
| Professional Services |
322 |
| Properly Exempted Purchases Converted to Taxable Use |
339 |
| Property Tax |
355 |
| Qualified Hospital Organizations |
379 |
| Refund Claims |
376 |
| Restaurants & Bars |
356 |
| Restocking Fees |
368 |
| Sale & Purchase of a Business |
357 |
| Sales Tax |
358 |
| Samples, Demonstrations, & Displays |
369 |
| Self-Storage Retailers |
316 |
| Software |
359 |
| Special Fuels |
365 |
| |
|
| Telecommunications |
317 |
| Temporary Vendors |
318 |
| Tips & Gratuities |
363 |
| Trade-Ins |
361 |
| Use Tax |
313 |
| Use Tax for Individual Residents |
378 |
| Vendor Assessments |
309 |
| Veterinarians & Animal Pharmaceuticals |
372 |
| Warranties |
362 |
| Wholesale Sales |
305 |