City Of Northglenn Sales/use Tax Return General Instructions printable pdf download

CITY OF NORTHGLENN

SALES/USE TAX RETURN GENERAL INSTRUCTIONS

The return must be filed, even when NO tax is due

If sales tax does not generally apply to your business, make sure to read the instructions on filing use

tax. Use tax is applicable to all businesses and organizations in the City of Northglenn and is commonly

underreported. See the Sales and Use Tax Information brochure on our website for easy-to-read use tax

information. You may also contact us to have this brochure sent to you via email, fax, or mail.

Remit the completed and signed return in the envelope provided

Make check payable to: City of Northglenn

You may use our website at to obtain tax forms, tax form instructions, our

indexed tax code, and other tax information. Click on the City Finance link.

Returns must be submitted on or before the twentieth of the month following the close of the tax period.

If the 20th falls on a holiday or a weekend, the due date is the next business day. Mailed returns must

be postmarked by the 20th day of the month.

Please mail the return to:

Sales Tax Division

Phone:

(303) 450-8729

City of Northglenn

Fax:

(303) 450-8708

P.O. Box 5305

Email:

Denver, CO 80217-5305

Changes or Closures

If one or more of the following occurs: 1) business moves, 2) mailing address changes, 3) business or

trade name changes, 4) business is sold, 5) corporation merges with another corporation, or 6) business

is no longer in business, you must notify the Sales Tax Division of such changes by noting the change and

explaining the details on the bottom of the sales tax return or via e-mail to . All

the above changes must be in writing. If the business ownership changes, the new owner cannot use the

old owner's license or return forms. The new owner must apply for a new business account number and

personalized forms.

Records

Records of both purchases and sales, including sales invoices, purchase orders, and applicable summary

records, must be retained for a period of at least three years. The burden of proof for exempt sales rests

with the seller. Retain copies of all sales tax reports. Records must be open for inspection by authorized

representatives of the Finance Director. All sums of money paid by the purchaser to the seller as taxes

shall remain public money, as property of the taxing jurisdiction. Taxes owed should be remitted on a

timely basis. If the City does not receive submitted taxes, burden of proof is upon the taxpayer. Always

maintain sufficient records to prove taxes have been sent.

Amended Returns

If an error is discovered on a return, an amended return with the applicable changes and explanations

may be sent to replace the prior return. Note "Amended" on the top of the amended return and include

a copy of the original return.

Page 1 of 3

City Of Northglenn Sales/use Tax Return General Instructions

Related Articles

Related forms

Related Categories