SALES TAX RETURN INSTRUCTIONS
If you deliver or ship product out of the City of Evans and you are unsure of the "in/out"
status of the address, please email or call our division for verfication. An address locator
is available on our website and by request from our division.
Sales to exempt organizations must be supported by a "State of Colorado" exemption
certificate. Place the exempt number of the organization on your invoice. The number
must begin with "98" (i.e., 98-xxxxx-xxxx).
Only food purchased with food stamps, or WIC vouchers may be deducted. The City of
Evans tax rate on "Food for Home Consumption" is 4.5%. Do not deduct food sold
unless stamples or vouchers are collected from the customer.
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.
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 $100 per return.
Returns are due on the 20th day of the month following the reporting period. For
example on a MONTHLY return: The due date for the period of May 1st through May
31st is June 20th. For example on a QUARTERLY return: The due date for the period
of April 1st through June 30th is July 20th. Returns are considered late if the payment
or return is not received, or if the envelope is not postmarked by the USPS, on or before
the due date.
If you received a credit notice, please deduct the credit amount here. If you receive a
notice of tax deficiency for underpaid tax, please add the total amount of the deficiency
due here.
If your business has been sold to a new owner, sales tax may be due on the selling
price of the tanglible personal property assets, except for inventory to be resold.
Report the taxable sales amount and tax due on a separate tax return noting that the
return is for the sale of the business. See City Code Section 3.04.610 for a list of
types of business sales that are subject to sales tax.
Late returns are assessed interest equal to .75% of balance owed
and will be applied from the due date of the payment. On remittance
of Sales or Use taxes that are delinquent by more than thirty (30)
calendar days from the due date as set forth in Chapter 3.04.840 of
the Municipal Code additional penalty interest of .75% are applied.
For example, interest on a late return for the Period of May 1st
through May 31st is calculated as follows:
Line 3C
Line 3G
Line 3K
Line 6
Line 8
Line 10
Line 11
Sale of a
Business
Tax Due
$0.00 through $100.00
$100.01 and up
Penalty
$0.00 through $100.00
$100.01 and up
Tax Due Number of Months Late
0
1
Interest Due
2
2
3
June 20th
June 21st
July 23rd
August 19th
August 21st
None
Tax Due x .75% x 1
Tax Due x 1.5% x 2 (intereset + penalty interest)
Tax Due x 1.5% x 2 (intereset + penalty interest)
Tax Due x 1.5% x 3 (intereset + penalty interest)
The City of Evans tax rate on "Food for Home Consumption" is 4.5%. Enter Food for
Home Consumption receipts and multiply this figure by 4.5%.
Line 5A
Enter receipts for any items not included in the Food for Home Consumption sales tax
(5A). Multiply this figure by 4.5%. Ex. Food furnished by restaurants, alcoholic
beverages, food items not marketed for human consumption (pet food), and all non-food
items.
Line 5B
Interest
Calculation:
Penalty
Calculation:
Late returns will be assessed a penalty equal to the sum of $15, or
fifteen percent (15%), whichever is greater
.
