Rules 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.

NOTE: All documents on this page are provided for printing purposes. For Digital Accessibility concerns, please contact the City's ADA Coordinator via email adacoordinator@fortcollins.gov. 

Recent Sales Tax Updates

For additional information view Municipal Code on Taxation

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)
• Lodging Marketplace Tax Information, effective Nov. 1, 2021
  • Marketplaces and Lodging Tax Memo(PDF, 320KB)

Recent Tax Updates:

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

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)
• Manufacturing Equipment
  • Purchasers of qualifying manufacturing equipment may be eligible to receive a partial refund of use tax paid to the City. Contact us for additional information.
• Medical Supplies and Equipment(PDF, 357KB)
• Newspaper Inserts, Supplements, and Pre-Prints(PDF, 332KB)
• Newspaper Magazines, and Other Publications(PDF, 337KB)
• Pawnbroker and Secondhand Dealers
  • Contact us if you need information regarding licensing for pawnbrokers and secondhand dealers.
• Software(PDF, 331KB)
• Telephone and Telecommunication Services(PDF, 339KB)
• Telephone Occupation Tax(PDF, 277KB)
• Transportation and Delivery Charges(PDF, 333KB)
• Warranties(PDF, 331KB)

Contractor Sales and Use Tax Requirements

All contractors engaged in business in Fort Collins must obtain a Business License in addition to any required contractor license. 

View More Information About Contractor Licensing

Projects Requiring a Permit

A project cost report (below) must be submitted within 90 days of construction completion - project completion means that Building Services issued a Certificate of Occupancy. Contact us if you have any questions.

• When applying for a building permit, a tax deposit is collected based on 50% of the valuation of the project.
• The owner and general contractor are jointly responsible for tax on construction materials.
• City and County sales tax should not be paid when construction materials are purchased.
• Final tax is calculated at completion of the project by completing a Project Cost Report (below) and submitting appropriate documentation.

Forms

• Project Cost Forms
  • PCR Form for Permit Numbers "B24" and later (4.35% tax rate)(PDF, 945KB)
  • PCR Form for Permit Numbers "B23" and earlier (3.85% tax rate)(PDF, 891KB)
• Refund Claim Form(PDF, 189KB)
• Subcontract Affidavit(PDF, 986KB)

Projects Not Requiring a Permit

Tax is paid by the end consumer on any construction materials. Contractors are not considered the consumer, whomever the work is being performed for is the consumer.

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)