Broomfield, CO Special Events & Permits: Street Fair Rules (2026)
Key Facts
- Event duration cap
- 3 days maximum, single location
- Vendor threshold
- 3 or more vendors triggers license
- Organizer notice deadline
- Vendor list due 1 day before event
- Tax return deadline
- 20th of month after event
- Enforcing office
- City finance director
- Maximum penalty
- $2,650 fine or 364 days jail
Summary
Broomfield requires a special event sales tax license before any street fair, festival, or vendor market that occupies one location for up to three days and draws three or more vendors. The event organizer secures a single license covering every vendor at Municipal Code section 3-04-110; without an organizer, each vendor must license and remit sales tax directly to the finance director.
(A)No special event, defined as any sales event taking place at a single location for a limited period of time not to exceed three days, which includes three or more vendors, shall occur without the issuance of a special event license to the organizer of the event. The vendors of a special event need not individually obtain a license if a special event license has been issued to the organizer of the special event. ... (E)Vendors or organizers of a special event must remit the sales tax they collect pursuant to this section and complete a tax return, to be filed on or before the 20th day of the month following the event, on a form provided by the finance director. Only the organizer will be permitted to take the deduction for the vendor fee.
Full Breakdown
Municipal Code section 3-04-110 defines a special event as any sales event at a single location lasting no more than three days that includes three or more vendors. City Council built the licensing structure around whether an organizer exists: if one does, the organizer applies for a single special event license, and individual vendors need not separately license. If there is no organizer, every vendor at the event obtains its own city sales tax license and remits collected sales tax directly, under the same finance director oversight that governs Broomfield's general sales tax in chapter 3-04.
Organizers carry real paperwork duties: at least one day before the event starts, the organizer must give the finance director the name, address, and phone number of every vendor, whether or not that vendor separately licensed. After the event, vendors or organizers must file a tax return and remit the sales tax collected by the 20th day of the month following the event, on a form the finance director provides. Only the organizer, not individual vendors, may claim the vendor fee deduction. Because the event tax return rides on chapter 3-04, failing to remit is treated the same as any other sales tax violation: section 3-04-200 makes it unlawful to refuse to file a return, file a false or fraudulent return, or fail to remit taxes collected, and general penalties in chapter 1-12 apply, up to a $2,650.00 fine or 364 days imprisonment per offense, with each day of continuing violation counted separately.
Violations & Fines
Operating a special event without the organizer's license, or a vendor selling without its own license when no organizer license exists, violates section 3-04-110. Failing to remit collected sales tax, filing a false return, or evading the tax is separately unlawful under section 3-04-200. General penalties in chapter 1-12, B.M.C. apply: a fine up to $2,650.00, imprisonment up to 364 days, or both, with every day of an ongoing violation punished as a separate offense.
Frequently Asked Questions
Does every vendor at a Broomfield street fair need a separate sales tax license?
What counts as a 'special event' under Broomfield's tax code?
When is sales tax from a Broomfield festival due?
What happens if an organizer never gives the city a vendor list?
Sources & Official References
Other rules in Broomfield
Compare Broomfield to another location·View the Colorado special events & permits overview
See something wrong?
Help us keep this page accurate. If you notice an error or outdated information, let us know.