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Which Towns/Cities in Colorado are self-collecting Home-Rule Jurisdictions?

by | Oct 6, 2022 | STC Blog

In Colorado, there are two different groupings of local jurisdictions when it comes to sales tax:
“State-collected” and self-collected “Home-rule”.  The Colorado Department of Revenue collects the Colorado State sales tax as well as all local sales tax for the state-collected towns and cities, all counties with a sales tax(except Broomfield and Denver) and local special districts.

So which Towns and Cities are home-rule and how many are there?
While there are more that are technically home-rule, 68 of them currently have elected to self-administer and collect their own sales tax. For the list and the links to the sales tax pages for each of them, click here. The others with a home-rule charter and with a sales tax, have elected to have the CO DOR administer and collect sales tax in their behalf. They are thus counted as State-collected local jurisdictions.

The Colorado DOR form DR 1002 lists all of the state-collected and home-rule jurisdictions by jurisdiction type. If a jurisdiction (i.e Weld County) is not listed, it does not have a sales tax. The DOR updates the DR 1002 twice a year, generally in June or July and again in December or January.

Note:
The Public Improvement Fee (PIF) and Retail Sales Fee (RSF) imposed by home-rule cities are not listed in the DR 1002.