Related Information

Question: What is the difference between a statutory city, a home rule city and a self collected city?
A statutory city imposes the city sales tax based on rules established by the State of Colorado. The Colorado Department of Revenue is responsible for collecting and administering local sales taxes for all statutory cities that impose a sales tax. Sales taxes collected by vendors in such areas are to be reported on the DR 0100 and remitted to the Colorado Department of Revenue.

home rule city administers its own city sales tax and the laws regarding sales tax may vary from those established by the State of Colorado. Home rule cities operate as self-collected cities because they administer and collect their own city sales tax. The Colorado Department of Revenue has no jurisdiction over sales and use taxes imposed by these cities when the State does not administer the local taxes. City taxes collected for such areas must be remitted directly to the home rule city.

For Further Information:

FYI Sales 9
FYI Sales 62
DR 0100

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