DOR Taxation web site

Summit County Housing Authority (MHA) Tax Rate

Posted: January 27, 2010
The Department of Revenue has mailed a replacement 2010 sales tax coupon booklet to Summit County businesses to be used instead of the first coupon booklet received in January 2010. Please discard the other booklet. The original booklet had a rate error in the special district (third) column for the MHA tax. The MHA rate of 0.00125 is correct in the second booklet. Businesses in the MHA district should receive the replacement booklet in plenty of time prior to the February due date of the first coupon form.

If you remit the higher incorrect rate but did not collect the tax at the higher incorrect rate on your January filing (due February 20), you can do one of two things:

  • Take the credit on the third for the overpaid amount up to the amount of February (or current reported MHA tax) MHA special district tax on line 3c. Continue taking the credit on subsequent filings until the total amount of the overpayment is credited against your MHA tax, or

  • Download tax form  DR 0137, Claim for Refund  and submit a claim for the amount of overpaid MHA tax from the January 2010 filing. Include supporting documentation proving the overpaid amount and submit to:

Colorado Department of Revenue
TPS Division, Room 208
1375 Sherman St.
Denver, CO 80261