Tax and Licensing Division 15151 E. Alameda Parkway, Fifth Floor – Aurora, CO 80012 303-739-7800 – finance@auroragov.org

The city of Aurora imposes an Occupational Privilege Tax on individuals who work within the city limits. Employees who earn at least $250 per calendar month and perform services within the city of Aurora for any period of time during such month, are required to pay the Employee Occupational Privilege Tax at the rate of $2 per month. An "employee" is any person who is subject to federal income tax withholding pursuant to the provisions of the Federal Internal Revenue code of 1986. The tax is withheld from the employee and submitted to the city by the employer. Employers pay a Business Occupational Privilege Tax at the rate of $2 per month for each taxable employee, remitting to the city a total of $4 per month per employee. Download the Occupational Privilege Tax Return. (PDF) Occupational Privilege Tax Rate Employee Tax: $2 a month withheld for each taxable employee. Employer Matching: $2 a month for each taxable employee. Note: Religious, charitable and eleemosynary organizations are exempt from paying the employer's side of Occupational Privilege Tax. When to File Monthly: Due by the last day of the month following the taxable month. Quarterly: Due by the last day of the month following the taxable quarter. How and Where to File Filing forms will be mailed to you based on your filing status and must be returned to P.O. Box 33001, Aurora, CO 80041-3001. Or you can download a copy of the Occupational Privilege Tax Return. Employees Who Work in More Than One City When an employee otherwise subject to the Employee Occupational Privilege Tax performs services for a single employer within the city of Aurora and one or more other cities which levy an Employee Occupational Privilege Tax, the Employee, and Employer Occupational Privilege Tax shall be payable to the city in which the most hours were worked. Employees with More Than One Aurora Employer Employees with more than one Aurora employer should provide their secondary employer with Form WC/AOPT to avoid double withholding for the same month. These forms can be downloaded by clicking on this link. All employers are still liable for the employer OPT on the same employee.