Any business that conducts any business activities in Aspen is required to obtain a City of Aspen Business License and pay the applicable City of Aspen Business Occupation Tax . file=buslicense.doc Failure to obtain a Business License may result in the issuance of a municipal court summons and/or the assessment of penalties and interest.

If a business sells retail goods within Aspen, they are required to obtain an Aspen Sales Tax License and maintain a sales tax account with the City of Aspen. There is no fee for this license. Please note that the Sales Tax License application and the Business License Application are on a combined application form:
City of Aspen Business License / Aspen Business Occupation Tax Return / and Aspen Sales Tax License Application.

Most businesses, which require an Aspen Sales Tax License, will also require an Aspen Business License. Although there is no fee for the Aspen Sales Tax License, the Aspen Business License requires the payment of an Aspen Business Occupation Tax prior to the issuance of the Business License. The amount of the Aspen Business Occupation Tax is determined by the average number of full-time-equivalent (fte's) employees (including owners, partners and/or managers) during the calendar year.

The City of Aspen Sales Tax Administrator (970-920-5029), 130 South Galena Street, Aspen, Colorado 81611, e-mail: larryt@ci.aspen.co.us