Sales Tax

Business Licensing
All businesses engaged in or conducting business within the city limits of Brighton shall apply to the city for a business license. Forms and applications for registering your new business can be found on the Community Development Department Administrative Division page.

Sales Tax License
A city sales tax license is required for any businesses performing or selling, leasing, renting, delivering, or installing tangible personal property, providing short-term lodging (less than 30 days), or providing any city sales taxable transactions.

Home Rule City Taxes
City sales taxable transactions are specified in the Municipal Code, Section 3-28-75. As a Home Rule City, the City of Brighton charges sales tax on some items that the State of Colorado does not.

For instance, the city taxes food for domestic consumption, the state does not. Each vendor should read the Municipal Code, Section 3-28-75, to become acquainted with city taxable transactions.

Exemptions to city sales and city use tax are listed in the Municipal Code, Section 3-28-80. For additional sales tax information, contact the Sales Tax Office, 303-655-2041.

Special Licensing
Businesses with a physical location within the city limits performing non-retail services will be issued a city business license. The business license procedure insures that the city has current emergency notification information and the area is properly zoned for that particular business activity.

Special licensing is required for:
  • Contractors
  • Home occupations
  • Alcoholic beverages
  • Amusement devices
  • Auctioneers
  • Billiard halls
  • Bowling alleys
  • Cabarets
  • Circus and carnivals
  • Public dances
  • Massage parlors
  • Massage therapists
  • Merchant guards
  • Mobile vendors
  • Pawnbrokers
  • Peddlers
  • Canvassers
  • Solicitors
  • Poolrooms
  • Sexually oriented businesses
  • Tree care / landscaping