Sales Tax & Business Licensing
A City Business License is required for individuals and companies engaged in business in the City of Brighton. Certain businesses may be required to obtain additional approval from City Clerk or Community Development. Businesses that require additional approval include, but are not limited to, contractors, businesses that sell alcoholic beverages, mobile businesses, merchant guards, solicitors, group/foster homes and sexually oriented businesses.
Issued licenses expire at the end of odd-numbered years and can be renewed for 2 more years. The City’s Finance – Sales Tax Division will make renewal information available in the months prior to license expiration.
Change in licensing process effective January 2020
Beginning January 2020 general business licenses will be issued by the Finance Department – Sales Tax Division. This business license also covers sales tax, therefore, separate business and sales tax licenses are no longer necessary.
Prior to January 2020 businesses with a physical location in Brighton applied for a business license through the Community Development Department and, depending on the type of business, might have been required to apply for a separate sales tax license issued by the Finance – Sales Tax Division.
For businesses that had a sales tax license under the prior licensing process, that license is now their business license. If the license issued by the Finance – Sales Tax Division is valid, then no further action is required. For those that had a business license, but no sales tax license, please contact the Finance - Sales tax division so that a new business license can be issued.
For more information on general business licensing click on business licensing on the left-hand side of this page.
Home Rule City Taxes
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. Previously, this amount was collected on the City’s behalf through the State of Colorado sales tax return. All Brighton sales tax collected beginning January 1, 2003 and thereafter are paid directly to the City.
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.
Beginning January 2020, the City of Brighton may allow for monthly, quarterly or annual filing for sales tax. Sales Tax Returns are due on the 20th of the month following the end of the period. For example, first quarter returns (January – March) are due April 20th. If the 20th falls on a weekend of holiday the due date is the next business day. Returns must be post marked by the due date to be considered on time.
Sales Tax Online Filing became available in March 2020 through the third party site Secure.SalesTaxOnline.com. This linked guide can help you set up your account for online filing. For more information please click on City Taxes on the left-hand side of this page.