Sales Tax Rate
|City of Aurora||3.75%||3.75%||3.75%|
| ||Click Image to Download a Sales & Use Tax Form (PDF)|
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Sales Tax General Information
Aurora sales tax applies to the retail sale or rental of all tangible personal property. It also applies to the retail sale of certain services that are listed below:
Tax on Services
- Gas and electric services
- Telecommunication and cable television services
- Freight and delivery charges
- Damage waiver charge as part of a rental or lease charge
- Recreational services, including but not limited to:
- Pool and billiards
- Coin-operated amusement devices
Sales Tax Exemptions (Exemptions include but are not limited to):
The Standard Municipal Home Rule Affidavit of Exempt Sale can be used to certify to sellers that a purchase qualifies for exemption.
- Sales of motor vehicles registered outside of the city
- Sales of farm implements
- Sales delivered outside the city
- Sales of gasoline & special fuels which are subject to the state gasoline and special fuel tax (C.R.S. 39-27-101 et seq.)
- Sales of cigarettes
- Sales of insulin, prescription drugs and prosthetic devices
- Sales of food for domestic home consumption
- Sales to the U.S. government, the state of Colorado and the city of Aurora, their departments, institutions and political subdivisions, in their government capacities only
- Sales to religious and charitable organizations, in the conduct of their regular religious and charitable functions and activities. (State tax exempt numbers are required.)
NOTE: With the exception of recreational events, tax-exempt organizations are responsible for collecting sales tax on all items sold.
|How and Where to File|| || |
|A Sales and Use Tax return will be mailed to you, or you may download the Sales and Use Tax return here.|
Send the form and payment to:
City of Aurora
Tax and Licensing Division
P.O. Box 33001
Aurora, CO 80041-3001
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Click Image to Download a Sales & Use Tax Form (PDF)
Sales and Use Tax Online
The city of Aurora offers businesses the ability to file Sales and Use Tax returns and payment via the Internet, eliminating the standard paper return sent through the mail.
Aurora’s online tax processing system is operated via a secure website and allows businesses to correspond directly with city staff and update such things as contact information. Businesses have the option of paying via a checking account debit transaction, or by filing their return online and then mailing a check to the city. As confirmation of the transaction, the city sends the business an email with an attached copy of their return.
Businesses interested in utilizing the Online Sales and Use Tax return processing system should call 303-739-7800 and then select Option 2 to obtain access to online filing, or email a request that includes your Aurora account number and business name to TaxLogin@auroragov.org. Please be advised that past due returns cannot be filed online at this time.
Once you obtain a username and password, please login at the following site:
After signing in, you will see the following tabs:
- Business Information displays the information about your business that we currently have on file.
- Correspondence is a tool that may be used to send a message to city staff.
- Current Filings allows you to file your return online.
- Past Filings displays a list of returns for your business that have been filed with the city.
- Admin allows you to make changes to your password and/or contact information.
Selecting the Current Filings tab will show the current period available to be filed. A period will only appear if it is current and time to file. Click on the row to open the Sales and Use Tax return. For example in the screen shown below, you would click on line 1 to open the March 2007 Sales and Use Tax Return.
A new window will open with the tax return and the following tabs:
- Tax Return is the Sales and Use Tax return.
- Line 14 Credit Adjustment may be used to deduct an existing credit from your account.
- Schedule B is a helpful tool for documenting and calculating Use Tax owed.
- Schedule C is for use by those businesses that have multiple locations in the city and have elected to file a single return.
Submitting your return will give you the option of printing and mailing the return, along with your check, or opening a new window to pay via ACH deduction from your checking account. The $1.15 fee only applies to payments made using the ACH window after the implementation period.
Determine if an Address is Located Within the City of Aurora
Click on the Property Information icon to access a site for help in verifying if an address is within the Aurora city limits.
When to File a Tax Return
Sales and Use Tax Returns are due on the 20th of the month following the taxable period. The taxable period is your assigned filing status: monthly, quarterly, or annually. If you are uncertain of your assigned filing status, please contact the Tax Section. The filing status is determined by the amount of taxable sales listed below:
NOTE: If the due date (20th) falls on a weekend or holiday, the next business day is considered the due date.
- Monthly if taxable sales are $96,000 or more per year (if the tax is more than $300 per month).
- Quarterly if taxable sales are $4,801 to $95,999 per year (if the tax is less than $300 per month).
- Annually if taxable sales are $4,800 or less per year (if the tax is less than $15 per month).
Business Licensing and Tax Class
Aurora offers a free workshop designed to help new and existing businesses understand business licensing and taxes. This beginner level seminar is intended to explain what is necessary to start-up in Aurora, and all types of businesses are welcome. Understand the process of obtaining a business license in Aurora, taxpayer rights and responsibilities, taxes you may have to pay, and the reason that audits are conducted. Tax and Licensing staff will be available to answer questions specific to your industry or situation.
|Date:||Wednesday, November 4, 2015 from 9:00 AM to 12:00 PM|
|Location:||Aurora Municipal Center|
2nd Floor Aspen Conference Room
15151 E. Alameda Parkway
Aurora, CO 80012
Please go to the Colorado Small Business Development Center Network (SBDC) web site for more details and to register. Drop-ins are welcome, but registration will help to ensure sufficient seating for everyone.