Before completing the form above, use the Address Wizard to verify that the business location is within the Littleton city limits - many addresses that include the location "Littleton" aren't actually located within the city. You will need to know the answer to this when filling out your application and it will determine whether your application will require zoning review. For questions about this form, contact the Revenue and Sales Tax Technician at 303-795-3768.
If you have a new business, check out Starting a Business and other no-cost business resources provided by the City of Littleton. For more information about these services, complete the Economic Development Meeting Request form or contact Economic Development at 303-795-3749.
Does my business have nexus in Littleton (Wayfair)
Littleton is a locally-collected/administered home-rule city, and as such the state's new rules do not apply to the city's nexus criteria.
The City of Littleton has not amended its code or otherwise changed its physical presence standards.
Currently, the City of Littleton has not followed or otherwise conformed with Colorado's approach to changing its nexus standards and licensing requirements. However, Littleton and other Colorado home-rule cities are currently in discussions about the implications of Colorado's emergency rule for home-rule city tax collection by remote sellers.
Littleton's nexus standards are still outlined in its city code as follows:
ENGAGED IN BUSINESS IN THE CITY: Means performing or providing services or selling, leasing, renting, delivering or installing tangible personal property for storage, use or consumption within the City. "Engaged in business in the City" includes, but is not limited to, any one of the following activities by a person who:
- Directly, indirectly, or by a subsidiary maintains a building, store, office, salesroom, warehouse, or other place of business within the taxing jurisdiction;
- Sends one or more employees, agents or commissioned sales persons into the City to solicit business or to install, assemble, repair, service, or assist in the use of its products, or for demonstration or other reasons within the taxing jurisdiction;
- Maintains one or more employees, agents or commissioned sales persons on duty at a location within the taxing jurisdiction;
- Owns, leases, rents or otherwise exercises control over real or personal property within the taxing jurisdiction; or
- Makes more than one delivery into the taxing jurisdiction within a twelve (12) month period - by any means other than a common carrier.
If you choose to become licensed voluntarily, these city nexus standards notwithstanding, access the license application.
Remit sales/use tax returns and payments to:
City of Littleton
P.O. Box 1305
Englewood, CO 80150-1305
Who must obtain a business and sales/use tax license?
Any business engaged in commerce of any kind, including all service businesses and all businesses selling products and taxable goods, either in a home-based or commercial location within the City of Littleton (city limits map) is required to register with the city by completing a Business License - Sales Use Tax Application form. A separate license is required for each physical location where a retailer operates a retail business within the city.
LICENSES ARE NOT TRANSFERABLE.
Business establishments located outside the city limits that engage in retail sales of tangible personal property to Littleton businesses or residents, which are delivered to locations within the city, must also obtain a sales tax license. There is no charge for the Business and Sales/Use Tax License Application.
How much is sales tax in Littleton?
|Combined Sales/Use Tax Rate|
|SE Jefferson County LID
Who must collect the sales tax?
Every vendor must collect the 3.00% sales tax on the purchase price or sales price paid or charged for tangible personal property and certain taxable services when purchased, leased, rented or sold at retail within the City of Littleton (wholesale exempt).
How do I file the tax due?
After you have completed the application and a sales license has been issued, you can go on-line and file your return. You will require a PIN which can be provided by calling the Finance Office 303-795-3765. We also have blank returns available to download. The return must be completed and returned with the proper remittance on or before the 20th day of the month following the reporting period. For filing the return on time, you receive a 2.50% deduction (maximum of $100) called a "Vendor’s Fee" which is to compensate you for your cost of collecting and remitting the tax.
Sales and use tax returns may be filed online, allowing payments via credit card or electronic check. A City of Littleton sales and use tax account number (customer ID number) is required, as well as a computer-generated PIN.
What happens if I fail to file the return on time?
Returns and payments received after the 20th will be considered late. The "Vendor’s Fee" is not allowed when returns and payments are filed late. If you do not file the City tax return with the proper penalty and interest within ten days from the due date, (20th day of the following month), a "Notice of Assessment" will be sent. The taxpayer (vendor) then has ten days from the date of mailing to file the delinquent return with the proper penalty and interest, pay the amount of the assessment, or request in writing to the Revenue Manager, a revision or modification of the assessment. If the assessment is not satisfied within a ten day period, a summons to Municipal Court may be issued.
What else should I know about sales tax?
Excess City sales tax collected must be remitted to the City on Line 6 of the sales tax return.
You must file a return even if you have not made any sales during the tax period. By filing this return, a delinquency notice will not be generated.
You must maintain your books and records used in determining your tax liability for a period of three (3) years. This is because in the event your business is selected for an audit, for whatever reason, the records will be available for review. The burden of proof of exempt sales and purchases rests with you. All information provided by you to the City of Littleton will be kept confidential.
What is a "One Time Use Tax?"
If you purchase an existing business within the City limits or establish a new business within the City limits, a one-time use tax of 3.00% must be paid on the purchase price of all furniture, fixtures, equipment and supplies made incidental to the opening of your business. This "One Time Use Tax" form will be sent to you along with your license. This form must be completed and returned to the City within 30 days even if no taxable purchases were made.
What is a "General Use Tax?"
A "General Use Tax" is a 3.00% tax imposed on every person in the City for the privilege of storing, using or consuming, in the City, any articles of tangible personal property purchased at retail and not subjected to City sales tax without regard to whether the property is purchased from sources within or outside the City. The tax due should be shown on Line 10 on the front of the sales tax return. A detailed list of the equipment purchased does not need to be included on the return itself. However, a list should be maintained by your business.
No use tax will be collected or paid on items already subjected to the retail sales tax.
What do I need to do if and when I sell or discontinue my business?
Within 10 days after selling or discontinuing your business, you must complete a return stating the date you sold or discontinued your business and pay all collected and due sales tax prior to that date. Your license should be submitted along with your final payment.
Do I have to pay sales tax on gifts or premiums?
Any person purchasing tangible personal property to give away in any manner is a user or consumer and is liable for the tax. This includes advertising gifts of all kind in addition to prizes given in games of chance or skill or as premiums.
Where do my state taxes go?
The Colorado State Treasurer's Office developed a website that illustrates how, based on averages, the state spends your tax dollars. Visit the Colorado State Department of Treasury Tax Tracks website, enter in your annual adjusted income, and see what state services your tax dollars provide. You may also have the opportunity to express your opinions and priorities.
Reference: Littleton City Code — Title 3, Chapter 9
For more information on sales tax for the City of Littleton, Colorado, call or email Sales Tax Revenue Technician at 303-795-3768.