Sales Tax & Business Licensing
A City of Brighton (City) Business License is required for individuals and businesses that have a physical presence in the City. This license also serves as the sales tax license. No license is required for businesses without a physical presence as defined in the Colo. Rev. Stat. § 39-26-802.9.
A business might be considered to have physical presence if the businesses' employees come in to the City to provide goods or services.
Depending on the type of business additional licenses, permits and/or approvals may be required. Businesses that require additional approvals include, but are not limited to, contractors, merchant guards, and group homes.
There is no fee to apply for a general business and sales tax license.
For liquor licensing please contact the City Clerk’s Office.
For contractor licenses please contact the building and permitting division.
City of Brighton Sales & Lodging Tax
In 2000, Brighton residents voted to become Home Rule Jurisdiction and adopted a Charter, with provision for the City of Brighton to collect its own sales tax. Taxable transactions are specified in the City of Brighton Municipal Code. The City may charge sales tax on items on which the State of Colorado does not. For instance, the City taxes food for domestic consumption while the State does not. Each vendor should read the City of Brighton Municipal Code, Sections 3-38-75 and Sections 3-28-80 to become acquainted with City taxable transactions and exemptions.
In addition to sales tax, the City of Brighton has a 3% lodging tax on the price of lodging accommodations provided in the City.
For more information go to the Sales Tax Page.
City of Brighton Use Tax
The City of Brighton imposes a City use tax of 3.75% on:
- The purchase of motor vehicles outside the city limits by a City resident. This is typically paid when the vehicle is registered with the County and is then remitted to the City by the County.
- On any and all construction and building materials. The City use tax on building and construction materials is paid on an estimated basis when the building permit is issued. The permit must be presented to the vendor when purchasing building and construction materials for the permitted project in order to be exempt from City sales tax. The permit is reconciled when the project is completed to determine if there might have been an under or over payment on the permit.
Forms and Resources
- Sales Tax Return Form
- Lodging Tax Return Form
- Carryout Bag Fee Return Form
- Claim for refund
- General information – Mobile or Outdoor Vendor
- Return – Telephone Occupation Tax