Sales Tax & Business Licensing

Business Licensing 

All businesses with a physical location in City of Brighton, whether commercial or home based, are required to have an active business license issued by the City’s Finance Department. A business may be considered to have physical presence if the businesses' employees come into the city to provide goods or services and may be required to have a license. 

In accordance with Colo. Rev Stat.§ 39-26-802.9. no license is required for remote sellers or those with only incidental physical presence in the city that are properly licensed with the State of Colorado. Remote sellers can obtain a sales tax account number for the purpose of filing and remitting sales tax to the city. 

Please note that renewal applications are subject to review and approval to ensure compliance with the city’s code. Depending on the type of business additional licenses, permits and/or approvals may be required. There is no fee to apply for a general business and sales tax license. 

For liquor licensing please contact the City Clerk's Office. For contractor licenses, please contact the building and permitting division.

• Apply for a new license, renew a license or if you are remote seller need to register for City sales tax account.
• To close your City of Brighton sales tax account and avoid receiving past due statements go to brightonco.gov/accountclosure.

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 has a 3% lodging tax on the price of lodging accommodations provided in the city.  

For more information go to the Sales 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, please visit the Use Tax page.

Forms and Resources

Businesses and individuals are encouraged to apply for a license and file and pay sales tax returns online. If you would like a paper return, please contact us at SalesTax@Brightonco.gov or 303-655-2041.