Department of Revenue will conduct a Sales Tax Law Fundamentals seminar
on Tuesday, September 30, 2014. This class is open to the public and offers
information on common sales tax topics. Pre-registration is
required. Details can be found at www.TaxSeminars.state.co.us. Click
on Live Workshops, then click on Main Class Schedule. You must register under
the Student tab, then sign up for classes. Additional information can be
found here: 2014 CDOR Tax Class Info
Notice of Increased Sales Tax Rate, effective January 1, 2013
On November 6, 2012, City of Aspen voters approved Resolution Number 2012-84, which requested voters increase the sales tax rate by 0.3% for educational purposes. The City tax rate will increase from 2.1% to 2.4%. The total sales tax rate within the City will go from 9.0% to 9.3%. The total tax on lodging sales will increase from 11% to 11.3%.
Sales Tax Forms:
See Below for Web Browser Compatibility:
Sales Tax Reports:
FAQs - Sales Tax
CITY OF ASPEN 2.4% SALES TAX
The City has authorized sales tax rates totaling 2.4%. The City of Aspen has also authorized a Lodging Tax totaling 2.0%. The City's 2.4% 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 |
| City of Aspen|
| State of Colorado |
| Roaring Fork Transit Tax|
| State of Colorado|
| Pitkin County Tax|
| Roaring Fork Transit Tax|
| || || Pitkin County Tax|
| TOTAL RETAIL TAX |
| TOTAL LODGING TAX |
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:
- 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 2.4% 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 970-920-5043, or e-mail AspenSalesTax@cityofaspen.com