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City and county sales taxes and lodging taxes collected by the State of Colorado are distributed back to the cities and counties that they came from. The following reports summarize city and county sales tax distributions, as well as county lodging tax distributions. Local distribution reports are no longer published in the Department of Revenue Annual Reports, starting with the 2016 Annual Report.
Self-collected (home-rule cities) are not included in these reports. Home-rule cities that collect their own local sales taxes may have different guidelines and must be contacted directly for inquiries. The “Colorado Sales/Use Tax Rates” (Form DR 1002) provides a list of the state-collected and home-rule cities in Colorado.
The figures reported in the local distribution tables show the actual amount of money distributed to the cities and counties in Colorado for which sales tax and lodging tax were collected by the State on behalf of the municipalities. Taxpayers file “Colorado Retail Sales Tax Returns” (Form DR 0100) on a monthly, quarterly, or annual basis. “Colorado Lodging Tax Returns” (Form DR 1485) are filed on a quarterly basis. Taxes collected by businesses residing within state-collected jurisdictions are remitted to the State via their state sales and lodging tax returns in the month following the reporting period. Once Colorado receives the tax collections, it then distributes money back to localities in the month following collections. For example, taxes incurred in January are remitted (i.e., collected) in February and distributed in March.