Payment and Regulations

This page includes information about who is required to make payment of Sales Tax or Use Tax per City of Fort Collins Municipal Code. The information is only a guide, and should not to be used in any case of law. Please refer to the City of Fort Collins Municipal Code on Taxation for any references to your particular business operation for the official laws imposed by the City.

Pay Your Sales Tax

NOTE: All documents on this page are provided for printing purposes. For assistance viewing or reading these documents, please contact the City's ADA Coordinator via email adacoordinator@fortcollins.gov or phone: 970-416-4254. 

Recent Sales Tax Updates

Remote Seller Information: Are you a remote seller or online marketplace facilitator? Please be aware that the City adopted economic nexus and marketplace facilitator ordinances related to both sales tax and lodging tax. Read below for more info:

• Remote Seller/Marketplace Sales Tax Information, effective Nov. 1, 2020
  • Remote Seller/Marketplace Memo(PDF, 320KB)
  • Municipal Code
• Lodging Marketplace Tax Information, effective Nov. 1, 2021
  • Marketplaces and Lodging Tax Memo(PDF, 320KB)
  • Municipal Code

Recent Tax Updates:

• Menstrual Care Exemption, effective Dec. 18, 2021
  • Menstrual Care Exemption Memo(PDF, 295KB)
  • Municipal Code
• Disposable Bag Fee, effective May 1, 2022
  • Disposable Bag Fee Memo(PDF, 318KB)
  • Municipal Code
• Cigarettes Exemption Expiration, effective June 26, 2022
  • Cigarettes Exemption Expiration Memo(PDF, 320KB)
  • Municipal Code

Tax Compliance Guides

These tax guides detail who is required to make payment of Sales Tax or Use Tax under provisions of Chapter 25, Article III of the City of Fort Collins Municipal Code. This information is only a guide, and should not to be used in any case of law. Please refer to the City of Fort Collins Municipal Code on Taxation for any references to your particular business operation for the official laws imposed by the City.

• Advertising Agencies(PDF, 343KB)
• Agents: Salespersons, Auctioneers, Manufacturer's Representatives(PDF, 357KB)
• Banks and Credit Unions(PDF, 331KB)
• Barbers and Beauty Shop Operators(PDF, 332KB)
• Cleaners, Dry Cleaners and Laundries(PDF, 330KB)
• Consignment Sales(PDF, 330KB)
• Dentists and Dental Laboratories(PDF, 163KB)
• Discounts, Coupons, Etc...(PDF, 386KB)
• Engaged in Business(PDF, 321KB)
  • Remote Seller Information for Economic Nexus & Marketplace Facilitators(PDF, 574KB)
• Filing Periods(PDF, 300KB)
• Food and Drink(PDF, 306KB)
• Gas, Electric and Heating Services(PDF, 332KB)
• Gift Certificates(PDF, 333KB)
• Information Services(PDF, 334KB)
• Maintenance Agreements (currently under revision)
• Medical Supplies and Equipment(PDF, 357KB)
• Newspaper Inserts, Supplements, and Pre-Prints(PDF, 332KB)
• Newspaper Magazines, and Other Publications(PDF, 337KB)
• Software(PDF, 331KB)
• Telephone and Telecommunication Services(PDF, 339KB)
• Telephone Occupation Tax(PDF, 277KB)
• Transportation and Delivery Charges(PDF, 333KB)
• Warranties(PDF, 331KB)

Other Resources

Voluntary Disclosure Program

• The City of Fort Collins offers a Voluntary Disclosure Agreement(PDF, 355KB)  (VDA) program that provides eligible businesses (Taxpayer) the opportunity to voluntarily report and remit all previously unreported sales, use and lodging taxes to the City. In exchange for doing so, the Taxpayer receives full waiver of penalty on delinquent remittances for the applicable time period. 

Printable Voluntary Disclosure Form(PDF, 355KB)

Rules Governing Petitions and Hearings

• These rules(PDF, 315KB) shall govern all City tax petitions and hearings and are promulgated by the Financial Officer in accordance with the requirements of Chapter 25 of the Code of the City of Fort Collins. 

View Rules Governing Petitions and Hearings(PDF, 315KB)