INSTRUCTIONS FOR
SALES AND/OR USE TAX APPLICATION
For a new Sales Tax license application filed between:
The nonrefundable fee is:
January 1 through June 30 of the even-numbered year (eg. 2020)
July 1 through December 31 of the even-numbered year (eg. 2020)
January 1 through June 30 of the odd-numbered year (eg. 2021)
July 1 through December 31 of the odd-numbered year (eg. 2021)
For a Use Tax only account, no license fee required
Please answer all questions completely. An incomplete application will result in a delay of issuing your license. The issuing of a sales tax license is
governed by Chapter 2 Taxation, Article 7, Part 5. The application must contain the name, address and other contact information of the person or
business desiring the license; the nature of the business; and any other information required by the Director for the purpose of enforcing the City Tax
Code.
Information on this form is subject to the Colorado Open Records Act (CORA) with the exception of Social Security Numbers.
A separate application and license fee is required for each business location. See fee schedule above for new license applications. In addition all
licenses will expire on December 31
st
of every odd numbered year. A renewal application and non-refundable fee will be required.
For a Retail Sales Tax License, make check payable to the City of Colorado Springs. Mail application to: City of Colorado Springs, Sales Tax, P.O. Box
1575, Colorado Springs, CO 80901-1575. Physical Address: City of Colorado Springs, Sales Tax, 30 South Nevada Avenue, Ste 203, Colorado Springs,
CO 80903 (8-5pm, M-F). Questions: 719/385-5903.
Please print neatly. Use additional sheet if necessary.
Question #1) Choose one License Type: Retail Sales Tax License or Use Tax Only Account. A Retail Sales Tax License includes all sales except wholesale
sales (see resale application). A Retailer is any person selling, leasing or renting tangible personal property or services at retail. Retailer includes any A.)
Auctioneer, B.) Sales person, representative, peddler or canvasser, who makes sales as a direct or indirect agent of or obtains the property or services sold
from a dealer, distributor, supervisor or employer, C.) Charitable organization or government entity which makes sales of tangible personal property to
the public, notwithstanding the fact that the merchandise sold may have been acquired by gift or donation or that the proceeds are to be used for
charitable or governmental purposes. Use Tax Only Account is for any person in business in the City who does not make retail sales of tangible personal
property or render taxable services but who purchases tangible personal property or taxable services for use within the City without paying City sales tax
on those purchases. Use includes possession, storage, and consumption, distribution and the withdrawal of items from inventory for use by the person
making the withdrawal.
Quest
ion #2) Choose one Reason for filing this application: Original Application- first application filed for this business and location. Additional
location for current business - provide current account number, circle Y for yes to consolidate, circle N for no to file for a separate sales tax license
number. Change of ownership type (for example: changing from a partnership to a corporation); provide former business name and current account
number. If you have a change of corporate name only, a new application may or may not be required, but you must submit a copy of the amended name
change with the IRS (LTR 147C or LTR 252C) listing your current FEIN#. If all items are provided we’ll determine if a new sales tax application and license
fee are required. Purchased an existing business - provide former business name and prior license or account number. Sales Tax Licenses are non-
transferable. Providing the prior account information will ensure sales tax accountability and proper sales tax reporting.
Quest
ion #3) Check all boxes that apply. Type of Business: Store Front: a business located in commercial setting, non residential. Mobile: a business that
is not located in one specific setting and not out of the home such as a hot dog cart, food truck, or various locations for local temporary events. Home
Based: a small business that is run through a residential zone. If home based, you will also need to contact Development Review Enterprise for a Home
Occupation Permit. E-Commerce: a business that makes retail sells through the internet.
Quest
ion #4) Choose one Type of Ownership (entity structure): Sole Proprietor: an unincorporated business that is owned by one individual.
Partnership: a partnership is the relationship existing between two or more persons who join together to carry on a trade or business. Each partner
contributes money, property, labor or skill, and expects to share in the profits and losses of the business. Corporation: a corporation is defined as a legal
entity or structure created under the authority of the laws of a state consisting of a person, or group of persons, who become shareholders. 501(c)3: a tax
exempt organization is a non-profit organization that is exempt from certain taxes because it is described under section 501 of the internal revenue code.
Organizations with this status are usually charitable or religious. If the organization will NOT be making sales of tangible personal property to the public,
please refer to our Application for Exemption from City Sales and/or Use Tax. Other: LLC, LLP, LLLP, Trust/Estate etc.
Quest
ion #5) Organized Business Name: the legal name of the entity (i.e. corporate/true name)
Quest
ion #6) Business Phone: list the phone number for the business establishment; if a phone number has not been established by the time of this
submission of application, please list a personal number of an owner, member or officer.
Quest
ion #7) Trade Name of Business (DBA/Doing Business As): a trade name is an identifying name, other than the true name of an entity or individual
under which the entity or individual is authorized to transact business or conduct activities. Your trade name is different from your corporate name. If only
a state registered LLC having not applied for FEIN/EIN #, list last name first, first name last.
Quest
ion#8) Physical Address: the address for the location of the business that will be making taxable transactions whether within the City or outside of
the City. You cannot use a P.O. Box as the physical address. This will be the address used on your Sales and/or Use Tax License/Account.