Denver Ordinance, Tax Rules, and Tax Guides

The City and County of Denver: General Tax Information Booklet(PDF, 2MB) is intended to provide general tax information for anyone conducting business in the City and County of Denver. It provides information for collecting and filing sales, use, lodger’s, occupational privilege, facilities development, telecommunications, and property taxes.

The Tax Topic Guides are intended to be straightforward summaries of particular industries or business subjects. Each guide includes a brief description of the applicable law, one or more examples of taxable or exempt transactions, and references to the relevant portions of the Denver Revised Municipal Code (DRMC).

Tax Guides

Tax Rules

The Manager of Finance periodically prescribes forms and promulgates rules and regulations used in the administration and enforcement of the applicable sections of the Denver Revised Municipal Code (DRMC).

There are currently six Rules/Regulations in effect pertaining to tax collection:

Rules Regarding the Assessment and Collection of Sales and Use Tax on Sales and Use of Tangible Personal Property Acquired by Construction Companies(PDF, 102KB)
(Effective 01/01/25)
Rules Implementing the Exemption for Certain Food and Drink under the City Retail Sales and City Use Tax Articles of the Denver Revised Municipal Code(PDF, 144KB)
(Effective 01/01/25)
Rules Regarding the Assessment and Collection of Sales and Use Taxes on the Sales and Use of Newspapers and Other Publications(PDF, 195KB) (Effective 01/01/25)
Rules Relating to the Frequency of Sale, Use, Lodger's, Employee Occupational Privilege, and Business Occupational Privilege Tax Returns(PDF, 112KB)
(Effective 01/01/2025)
Rules Governing Hearings Before the Manager of Finance(PDF, 185KB) (Effective 04/01/21)
Rules Regarding Previously Paid Sales or Use Taxes(PDF, 99KB) (Effective 01/01/25)

Tax Ordinance

The Denver Revised Municipal Code (Ordinance) is provided on a third-party site. This is the full set of the Denver Ordinance. Taxes can be found in Chapter 53. The Tax Rules (see above) are issued by the Manager of Finance. These are more detailed explanations of various sections of the City Ordinance.

Tax Tutorials

Sales Tax Tutorial, Part 1(PDF, 1MB)
Sales Tax Tutorial, Part 2(PDF, 1MB)
Use Tax Tutorial(PDF, 1MB)