Sales Tax & Business Licensing
A City Business License is required for individuals and companies engaged in business in the City of Brighton, unless exempt under the Municipal Code. Businesses that require additional approval include, but are not limited to, contractors, businesses that sell alcoholic beverages, merchant guards, group/foster homes and sexually oriented businesses.
Currently, food trucks must have a temporary use permit issued by the Community Development Department before a business license can be issued. Please contact this department for information on the temporary use permit. Once your temporary use permit has been issued, please complete the appropriate business license application and include a copy of your temporary use permit.
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.
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)..
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.
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.
Permit use tax reconciliation forms must be submitted to the City’s Finance – Sales Tax Division for projects of a valuation of $50,000 or more within 90 days of project completion. Contractors have the option to use the short or actual method. The short method is the easiest and quickest way to determine if there may have been an underpayment or overpayment of construction use tax on a permit. The actual method is more accurate, but requires more documentation and the process may take longer to complete.
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
- Permit Use Tax Reconciliation – Short Method
- Permit Use Tax Reconciliation – Short Method Instructions
- Permit Use Tax Reconciliation – Actual Method
- Permit Use Tax Reconciliation – Actual Method Instructions
- Subcontractor affidavit - use with actual method reconciliation
- 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