消費税と使用税

The Colorado Department of Revenue’s “Sales and Use Tax Simplification (SUTS) Lookup Tool” 市区町村と配送先住所の売上税率を調べることができます。

Larimer County’s sales and use tax rate is 0.8% and dedicated to the following programs:

• オープン スペース - .25%
• 刑務所運営 - .15%
• 見本市会場 (牧場) - .15%
• 行動の健康 - .25%

Larimer County’s service fee (vendor fee) is 2.22%.

ラリマー郡売上税および使用税の免除

• 市民や業者からの問い合わせ対応
• Processing, reviewing, and auditing project cost reports for building material use tax
• ラリマー郡およびコロラド州歳入局内にある地方自治体との協力

ホットトピックス

Food Truck, Mobile Vendor, and Caterer Sales Tax Information

The Larimer County Sales Tax Division and the Larimer County Health Department are partnering to ensure food trucks, mobile vendors, and caterers comply with all State of Colorado and Larimer County requirements and regulations.

To renew their Retail Food Establishment License, a food truck, mobile vendor, or caterer must be in good standing with the Larimer County Sales Tax Division and the Larimer County Health Department.  A business in “good standing” has a valid Colorado Department of Revenue sales tax license and is timely in remitting returns and sales tax, and also has submitted a completed Plan Review Packet to the Larimer County Health Department and passed their 検査. 

A Sales Tax Validation Form signed by the Larimer County Sales Tax Department must be submitted with the final Mobile Food Establishment Plan Review Packet.  Food trucks, mobile vendors, or caterers already in good standing with the Larimer County Sales Tax Department will be mailed a signed pre-approved Sales Tax Validation Form in a separate mailing to meet this filing requirement.

Food trucks, mobile vendors, or caterers currently not in good standing with the Larimer County Sales Tax Department can rectify this by either:

• Login to the Colorado Department of Revenue Online to file delinquent returns and pay any sales tax due.  Be sure to print copies of the returns and payment verification that show the account is current.

Or

• Visit the Colorado Department of Revenue at 3030 S. College Ave., Fort Collins, to file delinquent returns and pay any sales tax owed.  The Department of Revenue will provide a receipt showing the account is current.

Food trucks, mobile vendors, or caterers with an “Agreement to Pay” in place with the Colorado Department of Revenue must have a copy of that agreement present when requesting the Validation Form be signed by the Larimer County Sales Tax Division.

Need more information?  Call [970] 498-5948

短期宿泊施設の賃貸料の課税対象

マリファナの売上税情報のリクエスト

Under the confidentiality agreement with the Colorado Department of Revenue, Larimer County cannot give industry information on a category with less than three vendors or information on an industry where vendors’ data can be easily calculated.  So, to preserve the confidentiality of taxpayer information, Larimer County will only release marijuana sales tax information based on the whole industry.

Larimer County will not be providing any sales tax breakdowns between retail marijuana and medicinal marijuana, and we will not provide breakdowns between Unincorporated Larimer County shops and shops located within any municipality.