THE CITY OF FORT COLLINS

Frequently Asked Questions for Online Sales Tax and Business Licensing

 

UPDATED E-Payment Processing and Debit Block Info!

 

  • WHAT TO DO: 
    • Before making an e-payment please verify with your bank you do not have a debit block on your account. If you have a debit block and try to make a payment using an e-check, it will be denied. 

 

  • IF NO DEBIT BLOCK:
    • No action needed, payments will process correctly with no additional action needed from you.

 

  • IF YOUR BANK ACCOUNT HAS DEBIT BLOCK:
    • Provide your bank with the following information:
      • City’s Bank Origination ID is 1810599849 and 9810599849
      • City’s Bank ACH Routing Number is 063103915

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Who needs a license to do business in the City?

The city of Fort Collins requires that any entity doing business within the city limits obtain a City Sales and Use Tax License. This includes businesses making retail sales and businesses that provide services only. A business with more than one establishment engaged in business in the City would also need to obtain a separate license for each location. 

You are considered engaged in business if you:

  1. Directly, indirectly or by a subsidiary maintain a building, store, office, salesroom, warehouse, or other place of business within the taxing jurisdiction.
  2. Send one or more employees, agents, or commissioned salespersons into the taxing jurisdiction to solicit business or to install, assemble, repair, service or assist in the use of its products, or for demonstration or other reasons.
  3. Maintains one or more employees, agents, or commissioned salesperson on duty at a location within the taxing jurisdiction.
  4. Own, lease, rent or otherwise exercises control over real or personal property within the taxing jurisdiction; or
  5. Make more than one delivery into the taxing jurisdiction within a twelve-month period.

Please refer to the Engaged in Business Rule and Regulation for additional information.

What other licenses might I need?

Please call the Sales Tax office for further information on obtaining these licenses and the associated fees (970) 221-6780

What is the fee for the sales and use tax license?

There is no fee for the City of Fort Collins license.

What if I am doing business from my home?

The City's Zoning Department requires that you obtain a Home Occupation License if you are doing business from a residence within City limits. The fee for the license is $25 and is renewed every two years.

What does the City of Fort Collins do with my account and payment information?

The City of Fort Collins is bound by Municipal Code Section 25-166 - Confidentiality regarding the disclosure of any account information.  And, the City of Fort Collins does not store any bank account or credit card information. 

What is Sales Tax?

The sales tax is a transaction tax upon all sales, purchases, and leases of tangible personal property and taxable services sold at retail or leased by person engaged in business in the City. Sales tax is collected by the vendor or lessor and remitted to the city.

How is the sales tax remitted?

Vendors submit sales tax returns according to the reporting period assigned to them when licenses are issued. Vendors may remit tax monthly, quarterly or annually depending on the amount collected. Each return is completed and returned to the City with the proper remittance on or before the 20th day of the month following the reporting period. Tax returns that are mailed must be post marked on or before the 20th day of the month. If the 20th falls on a weekend or holiday, the return is due the following business day.

Every vendor that is engaged in business in the City must charge and collect City of Fort Collins sales tax on the purchase price or sales price paid or charged for tangible personal property and certain taxable services when purchased, leased, rented, or sold at retail within the City. Transactions and items exempt from the sales tax are listed in Section 25-73(c) of the City of Fort Collins Municipal Code.

Any excess sales tax collections that a business collects must be remitted to the City. If, on a taxable sale, no sales tax was collected or an improper percentage was collected, the proper tax must still be remitted to the City.

Whom do I remit the taxes to?

As a Home Rule City under the Colorado Constitution, the City of Fort Collins has the authority to collect its own taxes. The 3.85% sales tax that you collect for the City of Fort Collins must be remitted directly to the City of Fort Collins. The state and county tax should be remitted directly to the Colorado Department of Revenue. 

When is my tax return due?

A return is due no later than the 20th of the month following the reporting period set up for your account (monthly returns are due the 20th of each month; quarterly returns are due April 20, July 20, October 20, and January 20; and annual returns are due January 20). If the 20th falls on a weekend or holiday the tax return is due the following business day.

On-line returns must be entered by 11:59 pm MST on the due date in order to avoid late charges.

Am I required to file a return if no taxes are owed?

Yes. A tax return still needs to be filed even if no sales or use tax is due for the reporting period. Failure to file a return will result in a deficiency notice. On-line filing of zero returns is available at https://fortcollins.munirevs.com/.

What happens if I fail to file a tax return on time?

Tax returns received after the due date will be considered late. Penalties and interest will apply.

If you fail to file your tax return with the proper penalties and interest within five days from the due date, a "Notice of Determination, Assessment and Demand for Payment" will be made. You will have 20 Days from the date of delivery to file the return with the proper penalties, interest and assessment fee or petition the Financial Officer in writing for a hearing. If the assessment is not satisfied within the 20-day period, other collection methods may be initiated.

What types of payments and form of payment is accepted when using the online tax system?

Payments can be made for sales, use, and lodging tax.  New returns as well as outstanding balances can be paid on-line.  Acceptable forms of payment include E-checks, Master Card, and Visa. If you are using an e-check and you have debit blocks on your account, please contact our office for the information needed by your bank to avoid the transaction being rejected by your bank.  Please be aware that a credit/debit card payment incurs a 2.75% processing fee. 

Will I receive confirmation if I file and pay my taxes online?

Yes, you will receive an email notification that the return and payment were processed.

Why do I have to pay a fee when paying with a credit card?

The payment processor charges a "service fee" for processing the transaction and covering the operating costs associated with servicing the transactions. 

What is use tax?

The use tax is a complement to the sales tax. Use tax is remitted to the City by the person storing, using, distributing, or consuming the tangible personal property or taxable service within the City of Fort Collins. Use tax must be remitted when a municipal sales tax of at least the current Fort Collins rate has not been paid. The use tax is intended to equalize competition between vendors located in the City who collect Fort Collins sales tax and those located outside the City who do not charge Fort Collins sales tax. It is an incentive to make local purchases.

When is use tax remitted to the City?

Initial use tax that is due when you begin a business should be remitted on your initial Use tax return which is mailed out with your Sales and Use Tax license. If you purchase an existing business, use tax is due on the furniture, fixtures, and equipment. If additional supplies, equipment, etc. is purchased for your business and is subject to use tax, it should be reported each filing period on your City of Fort Collins Sales and Use tax return.

What are examples of items subject to use tax? Use Tax Applicable To (not all inclusive):

  • Office Supplies
  • Magazine subscriptions
  • Furniture and fixtures
  • Books
  • Tools and Equipment
  • Brochures and handouts
  • Leased and rented items
  • Cash registers
  • Cleaning and janitorial supplies
  • Paper products
  • Non-customized software programs
  • Advertising items
  • Computers and calculators 
  • Signs

Does the City impose lodging tax?

Yes- A City lodging tax of 3.0% is charged (in addition to the 3.85% sales tax) for rooms for rooms or accommodations in the City if the occupancy is for a period of less than 30 consecutive days.

Lodging tax is imposed on the leasing, rental or furnishing of any room or other accommodation in any hotel, apartment-hotel, motel, guesthouse, trailer court, guest ranch, mobile home, automobile camp or any such similar place to any person who, for a duration of less than thirty (30) days.

How do I remit lodging tax?

Those businesses providing lodging services must obtain a separate Lodging Tax License. Lodging tax is remitted on a separate lodging tax return each month.

What is the lodging tax rate?

The city of Fort Collins lodging tax rate is 3% and is charged in addition to sales tax.

Does the City of Fort Collins tax food for home consumption?

Yes. Only the base rate of 2.25% applies to food for home consumption. Contact State of Colorado and Larimer County to determine the taxability of food for home consumption by those jurisdictions.

What is the definition of food for home consumption?

Food for home consumption includes all food except:

  • prepared food or food for immediate consumption
  • carbonated water marked in containers
  • chewing gum
  • seeds and plants to grow food
  • prepared salads and salad bars
  • cold sandwiches
  • deli trays
  • food or drink vended by or through machines or non-coin operated coin-collecting food and snack devices on behalf of the vendor.

How is sales tax collected and remitted for a special event in Fort Collins?

A temporary sales tax license is issued for a one-time event in the City of Fort Collins. The license is specific to a particular event and sales tax should be paid to the City two weeks after the event. A separate temporary sales tax license is required for each event. A vendor may choose to obtain a permanent City Sales & Use Tax License if they are participating in multiple events.

The Colorado Department of Revenue collects the State & County tax on special events and should be contacted regarding special event licensing.

If I sell my business or discontinue my operations, what should I do?

Within 10 days after selling or discontinuing your business, you must complete a return stating the date you sold or discontinued the business and pay all sales and use taxes due. If a business is sold, the new owners must obtain a new sales and use tax license. Your license cannot be transferred. If you are requesting to close your business please contact salestax@fcgov.com to confirm the business is closed properly.

Is there a license required for having a garage sale? How many are allowed per year?

You do not need a license to hold a garage sale. You do not need to collect sales tax on garage sale items. The number of garage sales per year cannot exceed five weekend periods in one calendar year. Weekend period means Friday through the immediate following Monday.

I overpaid my taxes. How do I get a refund?

A refund claim form would need to be filled out along with documentation as to the reason for the refund. Refunds will only be paid to the person who remitted the tax. The statute of limitations for refunds varies depending upon the circumstances of the sale.

I would like to correct a previous return that has already been filed. How do I do that?

Please email salestax@fcgov.com letting us know you need to file an amended return. In the email please include:

  1. Six-digit account number and owner name.
  2. Period you need to amend (i.e. June 2021 form due July 20)
  3. If you overpaid or underpaid your original form
  4. Brief explanation as to why the form needs to be amended


Does the City provide sales and use tax classes?

Yes, a tax class is offered by the Sales Tax Division. A list of class times is available at ww.fcgov.com/salestax . Please call the Sales Tax office to sign up for a class at (970) 221-6780.

Where can I pay taxes collected?

The preferred way to remit Fort Collins tax is using the Fort Collins MUNIRevs portal. Other options to pay include:

Mailing a check along with your return to:

PO Box 440

Fort Collins CO 80522

You MUST include a return along with your payment

If you need to make a payment in cash, please got to the City of Fort Collins Utilities Customer Service office at 222 Laporte Avenue.

What types of assistance can MUNIRevs provide to me?

MUNIRevs can assist you with all your system and account questions. Whether you have a question about your account or technical questions about how to do something in MUNIRevs, please reach out to our support team. We can always reach out to the City on your behalf if we need their assistance with one of your questions. You can reach MUNIRevs at support@munirevs.com and by phone at (888) 751-1911.

Where are my tax forms? My Action Center is empty? 

Your tax forms will be available on the 1st day of the month following the last day of the tax period. For example, for monthly filers, the January 2016 tax forms will be available in your Action Center on February 1, 2016. If you do not see the forms you expected, simply contact MUNIRevs support for assistance.

Can I manage multiple businesses with one login?

Yes - to do so, click Add an additional business to your account. Select whether the business is an existing business or whether you are applying for a new business. You will need your 6-digit Business License Number and MUNIRevs Activation Code to connect to an existing business record.

Can a business have more than one user?

Yes, each business can have an unlimited number of users. Each user is required to provide the 6-digit Business License Number and MUNIRevs Activation code to be authorized to connect to an existing business record. 

I did not receive or misplaced the letter with my activation code. What do I do?

Contact MUNIRevs support at support@munirevs.com or (888) 751-1911 for assistance. You will need to confirm account details to be verified for the account. To protect the security on business accounts, you will need written (e-mail) permission from a registered owner or officer of the business for us to provide you with a new activation code. 

Can I file a Zero File tax return through MUNIRevs?

To file a zero-file tax form, select your tax form from your Action Center. Then, complete the required information on the remittance, including Gross Sales and any deductions. You will be prompted to confirm your desire to complete the return as a Zero File return.

What payment types are accepted by the City through MUNIRevs?

The City accepts ACH Debit, or e-check as well as the following major credit cards: Mastercard and Visa.

Can I schedule a payment in MUNIRevs?

For your security, MUNIRevs does not store any payment information in the system. You will need to enter your desired payment information each time you check out.

How do I change the User on a Business?

All users need to register, just as you did, by going to the home page for that jurisdiction (i.e., https://fortcollins.munirevs.com). They will click on the "Go" button under "New Users". They will also need the 6-digit account number and Activation Code for the business.

I forgot my password. What do I do? 

From the Log In page, click the “Forgot your password” link and follow the instructions that will be e-mailed to the User’s registered e-mail address.

Do I have to login to MUNIRevs to see my alerts and reminders?

No. All alerts are e-mailed to your authenticated e-mail address. When you login to the system, you will also see any open alerts that need to be addressed in your Action Center. 

Can I apply for a new business license with the City through MUNIRevs?

Yes. To apply for a new business license, simply click “Add an additional business to your account” under Manage your Business. Select New Business and proceed through the prompts to register your new business with the City. For certain business types, additional miscellaneous license forms may be required, which the City staff will assign to your business after you have completed your initial application. You will receive alerts for these additional items as they become available in the system. 

Can I renew or manage an existing license with the City through MUNIRevs?

Yes. License renewals will be initiated based upon the expiration date of each license. You will be notified of available actions when a renewal license requirement is upcoming. 

 

 

For Assistance, Contact
 MUNIRevs Support

support@munirevs.com

(888) 751-1911


When contacting support, be sure to include the jurisdiction (Fort Collins) and your account number in all emails or voicemails. This will help us assist you as promptly as possible. Thank you!