Sales Tax & Business Licensing
A City Business License is required for individuals and businesses engaged in business in the City of Brighton, unless exempt under the City’s Municipal Code. The business license also serves as the sales tax license. Some businesses may require additional license, permit or approval before a business license can be issued. Businesses that require additional approval include, but are not limited to, contractors, merchant guards, mobile or outdoor vendors (including food trucks), group/foster homes and sexually oriented business. Businesses wishing to see alcoholic beverages should contact the City Clerk’s Office for Liquor Licensing.
Unless a different expiration date is specified, or the license is sooner revoked, business licenses are good until the end of odd-numbered years (currently 12-31-2021).
Currently, staff is available to help in person by appointment only. To make an in-person appointment go to calendly.com/brightonco-tax-licensing.
For more information go to the Business Licensing page.
Business License Application
Please use the appropriate application below:
License Application – Commercial Location – Use if you have a commercial business location within the Brighton City Limits.
License Application – Home Business – Use if you live within the City of Brighton City Limits and your business is based at home.
License Application – Out of City – Use if you do not have a physical location in the City of Brighton
Mobile or Outdoor Vendors
Mobile or outdoor vendors, such as food trucks, must first obtain a permit from the Community Development Department before a business license can be issued. Please contact this department for information on obtaining a temporary use permit. Once the permit has been issued, please complete the appropriate business license application and include a copy of your permit.
The City of Brighton is currently reviewing the rules and processes associated with mobile vendors. To provide time for staff to review, recommend and implement any changes that are ultimately approved the Community Development Director and City Manager have approved an extension to the temporary use permit and business license for mobile vendors. Permits and licenses for mobile or outdoor vendors issued in 2021 will be for a 270-day duration, but in no case will extend beyond December 31, 2021. If you would like more information or have comments on potential changes regarding the rules and processes for mobile vendors please contact Shannon McDowell, email@example.com, or Ana LeScoezec, firstname.lastname@example.org.
Businesses based in a Brighton residential home
The City of Brighton is committed to maintaining quality neighborhoods and an excellent community environment. To achieve this, certain rules and regulations regarding businesses based in residential homes are in place. Prohibited home businesses in the City of Brighton include, but are not limited to
Short-term rentals (Airbnb, etc.)
Cosmetology and/or esthetician services
All Family Childcare Homes must have a license issued by the City’s Finance Department. Additional approval by the City’s Community Development Department may also be required. Please see the Family Childcare Home Flyer for more information.
For more information about what is and is not allowed as a home business in the City of Brighton please contact the Planning Division at 303-655-2059.
City of Brighton Sales & Lodging Tax
In 2000, Brighton residents voted to become Home Rule Jurisdiction and adopted a Charter, with provision for the City of Brighton to collect its own sales tax. Taxable transactions are specified in the City of Brighton Municipal Code. The City may charge sales tax on items on which the State of Colorado does not. For instance, the City taxes food for domestic consumption while the State does not. Each vendor should read the City of Brighton Municipal Code, Sections 3-38-75 and Sections 3-28-80 to become acquainted with City taxable transactions and exemptions.
In addition to sales tax, the City of Brighton also has a 3% lodging tax on the price of lodging accommodations provided in the City.
Remote sellers – economic nexus and marketplace facilitators
On January 5, 2021, Brighton City Council passed an ordinance regarding economic nexus and marketplace facilitators.
Remote sellers must collect and remit sales tax for the City of Brighton if
- They have no physical presence in the State of Colorado and are required to collect and remit for the State of Colorado under the State’s rules and regulations.
- They have a physical presence in the State of Colorado and make more than one delivery into Brighton within a 12-month period by any means, including common carrier.
Marketplace facilitators, as defined in the City’s Municipal Code, must collect and remit City of Brighton sales tax on all taxable sales facilitated for marketplace sellers to customers in the City.
Business have the option to file and remit for Brighton through the Colorado Sales and Use Tax System (SUTS) at Colorado.Munirevs.com or they can file directly with the City.
For more information go to the Sales & Lodging Tax page.
City of Brighton Use Tax
The City of Brighton imposes a City use tax of 3.75% on:
- The purchase of motor vehicles outside the city limits by a City resident. This is typically paid when the vehicle is registered with the County and is then remitted to the City by the County.
- On any and all construction and building materials. The City use tax on building and construction materials is paid on an estimated basis when the building permit is issued. The permit must be presented to the vendor when purchasing building and construction materials for the permitted project in order to be exempt from City sales tax. The permit is reconciled when the project is completed to determine if there might have been an under or over payment on the permit.
For more information go to the UseTax page.
Forms & Resources
- Sales Tax Return Form
- Sales Tax Rates
- Lodging Tax Return Form
- License Application - Commercial location
- License Application - Home Business
- License Application - Out of City Business
- Family Childcare Home Information
- Claim for Refund form
- Guide to set up online filing through Secure.SalesTaxOnline.com
- Telephone Utility Occupation Tax Form (PDF)
- For Prairie Center Sales Tax Return Forms contact the City of Brighton