Rules and Regulations#

The following information was prepared and published for the information of the general public and all persons in business pursuits who would be required to make payment of Sales Tax or Use Tax under provisions of the City of Fort Collins Sales and Use Tax Code, as well as for the guidance of the City employees whose responsibility it is to collect the taxes imposed by the Tax Code and the enforcement thereof. The following are only a GUIDE, and should not to be used in any case of law. Please refer to the City of Fort Collins Municipal Code on Taxation for any references to your particular business operation for the official laws imposed by the City.

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Recent Sales Tax Updates#

• Remote Seller Information:  Are you a remote seller or online marketplace facilitator? Please be aware that the City adopted economic nexus and marketplace facilitator ordinances related to both sales tax and lodging tax. Read below for more info:
  • Remote seller/Marketplace sales tax information, effective 11/1/20
  • Lodging marketplace tax information, effective 11/1/21

• Recent Tax Updates:
  • Menstrual care exemption, effective 12/18/21
  • Disposable bag fee, effective 5/1/22
  • Cigarettes exemption expiration, effective 6/26/22

Tax Compliance Guides#

• Advertising Agencies
• Agents: Salespersons, Auctioneers, Manufacturer's Representatives
• Banks and Credit Unions
• Barbers and Beauty Shop Operators
• Cleaners, Dry Cleaners and Laundries
• Consignment Sales
• Dentists and Dental Laboratories
• Discounts, Coupons, Etc...
• Engaged in Business
  • Remote Seller Information for Economic Nexus & Marketplace Facilitators
• Filing Periods
• Food and Drink
• Gas, Electric and Heating Services
• Gift Certificates
• Information Services
• Maintenance Agreements
  • Currently under revision
• Medical Supplies and Equipment
• Newspaper Inserts, Supplements, and Pre-Prints
• Newspaper Magazines, and Other Publications
• Software
• Telephone and Telecommunication Services
• Telephone Occupation Tax
• Transportation and Delivery Charges
• Warranties

Other Resources#

• Voluntary Disclosure Program
  • The City of Fort Collins offers a Voluntary Disclosure Agreement (VDA) program that provides eligible businesses (Taxpayer) the opportunity to voluntarily report and remit all previously unreported sales, use, and lodging taxes to the City. In exchange for doing so, the Taxpayer receives full waiver of penalty on delinquent remittances for the applicable time period. 

• Rules Governing Petitions and Hearings
  • These rules shall govern all City tax petitions and hearings and are promulgated by the Financial Officer in accordance with the requirements of Chapter 25 of the Code of the City of Fort Collins.