Sales Tax

Business Licensing

All businesses engaged in or conducting business within the city limits of Brighton shall apply to the city for a business license. Forms and applications for registering your new business can be found on the Community Development Department Administrative Division page.

Sales Tax License

A city sales tax license is required for any businesses performing or selling, leasing, renting, delivering, or installing tangible personal property, providing short-term lodging (less than 30 days), or providing any city sales taxable transactions.

2020-2021 Sales Tax License Renewal

2020-2021 Sales Tax License Renewal forms are now available. Please download the form and follow instructions to renew your Sales Tax License.  Contact the Sales Tax Division with any questions.

Home Rule City Taxes

City sales taxable transactions are specified in the Municipal Code, Section 3-28-75. As a Home Rule City, the City of Brighton charges sales tax on some items that the State of Colorado does not.

For instance, the city taxes food for domestic consumption, the state does not. Each vendor should read the Municipal Code, Section 3-28-75, to become acquainted with city taxable transactions.


Exemptions to city sales and city use tax are listed in the Municipal Code, Section 3-28-80. For additional sales tax information, contact the Sales Tax Office, 303-655-2041.

Special Licensing

Businesses with a physical location within the city limits performing non-retail services will be issued a city business license. The business license procedure insures that the city has current emergency notification information and the area is properly zoned for that particular business activity.

Special licensing is required for:

  • Contractors
  • Home occupations
  • Alcoholic beverages
  • Amusement devices
  • Auctioneers
  • Billiard halls
  • Bowling alleys
  • Cabarets
  • Circus and carnivals
  • Public dances
  • Massage parlors
  • Massage therapists
  • Merchant guards
  • Mobile vendors
  • Pawnbrokers
  • Peddlers
  • Canvassers
  • Solicitors
  • Poolrooms
  • Sexually oriented businesses
  • Tree care / landscaping


  • To confirm whether a location is within city limits; view our city boundary map (PDF) or contact the Customer Service Center at 303-655-2017.