Sales Tax Information Sheet December 2005 Page 7

ADVERTISEMENT

SALES TAX
WHO MUST OBTAIN A TOWN SALES TAX LICENSE
Any person engaged in business in the Town must obtain a Town sales tax
license for each retail establishment prior to conducting business. “Engaged in
business in the Town” means performing or providing services or selling, leasing,
renting, delivering or installing tangible personal property for storage, use or
consumption within the Town.
Examples include but are not limited to:
• Maintaining a place of business within the Town
• Sending employees, agents, or sales persons into the Town to solicit
business, or to install, assemble, repair, or service its products.
• Maintaining one or more employees, agents or sales persons at a location
within the Town.
• Owning, leasing, renting, or exercising control over real or personal
property within the Town.
• Making more than one delivery into the Town within any twelve-month
period.
NO LICENSE IS TRANSFERRABLE. Business establishments located outside
the incorporated Town limits who sell tangible personal property to Carbondale
businesses or residents at retail, and have the items delivered to the in-town
location must obtain a Sales Tax License. These businesses must collect and
remit the Town’s 3.5% sales tax on the retail sales, leases, or rentals of tangible
personal property, and taxable services. To obtain a Sales Tax License, the
business must complete and submit a Town Sales Tax Application for each
business location. A nonrefundable application fee of $25 must accompany each
Application for Sales Tax License. These licenses MUST BE renewed annually
and are valid until the business is discontinued, sold, or the license is revoked or
cancelled. Businesses located within the Town must also obtain zoning
verification and approval from the Town of Carbondale Community Development
Department. The Community Development Department reviews each Sales Tax
Application for proper zoning and approval before a license will be issued.
For licensing information & applications
For zoning verification
Refer to website
Contact: Finance
Contact: Community Development
Tax Administration
Planning & Zoning
511 Colorado Avenue
511 Colorado Avenue
Carbondale, CO 81623
Carbondale, CO 81623
(970) 963-2733 or tax@carbondaleco.net
(970) 963-2733
SALES TAX Information Guide
7
Town of Carbondale
Phone: (970) 963-2733
511 Colorado Avenue
Fax: (970) 963-9140
Carbondale, CO 81623
E-mail: tax@carbondaleco.net
Website:

ADVERTISEMENT

00 votes

Related Articles

Related forms

Related Categories

Parent category: Financial