Sales Tax

  

Sales Tax Forms:

Sales Tax Reports:

 

FAQs - Sales Tax            

 


CITY OF ASPEN 2.1% SALES TAX

The City has authorized sales tax rates totaling 2.1%. The City of Aspen has also authorized a Lodging Tax totaling 2.0%.  The City's 2.1% sales tax and 2.0% lodging tax are remitted directly to the City of Aspen. The remaining 6.9% sales taxes (State, District and County) are remitted directly to the State of Colorado.
 
 Retail Sales in Aspen

    %   

       Lodging in Aspen 

   %  

 City of Aspen    

2.1

       City of Aspen

2.1

 State of Colorado                

2.9

       Lodging Tax-Aspen

  2.0

 Roaring Fork Transit Tax

 .4

       State of Colorado

 2.9

 Pitkin County Tax

 3.6

       Roaring Fork Transit Tax

 .4

         Pitkin County Tax

 3.6

      TOTAL RETAIL TAX           

 9.0

           TOTAL LODGING TAX    

 11.0

 

Note: In order to raise revenues for specific purposes (25% to fund the Local Transit Services and 75% to promote tourism in Aspen), voters have approved a Lodging Tax of 2.0% effective January 1, 2011.  Please see the lodging tax webpage for more information.

 

The City of Aspen's Municipal Code:  Title 23: Taxation.

  

Additional Sales Tax Information:

  • Sellers of merchandise are NEVER exempt from COLLECTING sales tax. Only buyers of merchandise that are able to prove they are exempt are not required to pay sales taxes. 
  • Non-profit organizations are required to collect sales tax from purchasers unless they are able to prove they are tax exempt.
  • Sales tax applies to the sale of all retail merchandise and lodging stays of less than 30 days within Aspen's city limits. Services are not subject to sales taxes.
  • Shipments of merchandise via common carriers (such as UPS or the post office) to locations outside of the city limits are exempt from the City's 2.1% sales tax.

 

DUE DATE FOR SALES TAX RETURNS: 

Sales tax returns, along with the appropriate remittance of sales tax collected, are due on the 20th of each month following the period they were collected. Late returns are penalized with a penalty of 10% of the sales tax (minimum of $15) plus 1.5% interest for each month the payment is late, in addition to the forfeiture of the 3.3% vendors fee.

The vendors fee of 3.3% of the amount of sales and lodging tax collected by a business for the City, up to a maximum but not exceeding $50 per reporting period, is allowed to be kept by the business filing the sales tax return if it is filed on or before the due date.

 

If there are any questions concerning the State of Colorado  sales tax, please contact the Grand Junction office of the Colorado Department of Revenue (970-248-7140).

 

For additional information regarding sales tax, please contact the Finance Department at 970-920-5036, or e-mail aspen_sales_tax@ci.aspen.co.us