Aurora, CO Local Taxes & Fees: Business Tax Classification (2026)
Key Facts
- General business license term
- 2 years
- Seasonal business license term
- 180 days, no renewal
- Temporary retail license
- 7 days, max 5/year
- Enforcing office
- City licensing administrator (Finance)
Summary
Aurora sorts every business into general, seasonal, or temporary retail status, each with its own license term, renewal rule, and sales-tax deposit requirement.
General business means any business which is intended to be carried on or engaged in by any person for a period in excess of 180 consecutive days. Seasonal business means any business which is intended to be, and is in fact, carried on or engaged in by any person for a period not to exceed 180 consecutive days. Temporary retail business means any business which consists, in whole or in part, of making retail sales as defined in section 130-31, which is intended to be, and is in fact, carried on or engaged in by any person for a period not to exceed seven consecutive days. Temporary retail event means an event where retail sales as defined in section 130-31 are made by one or more temporary retail businesses, which event occurs for a period not to exceed seven consecutive days. (Ord. No. 2003-19, § 1, 5-12-2003; Ord. No. 98-86, § 3, 11-30-1998)
Sec. 86-87. License required.
(a) No person who is engaged in a general business within the city shall be permitted to operate without a valid general business license.
(b) No person who is engaged in a seasonal business within the city shall be permitted to operate without a valid seasonal business license.
(c) No person who is engaged in a temporary retail business within the city shall be permitted to operate without a valid temporary retail business license. (Ord. No. 98-86, § 3, 11-30-1998)
Official source re-checked September 8, 2026: no newer edition of the code had been published (publisher’s edition: current through Ordinance 2026-30, passed June 22, 2026).
Full Breakdown
Aurora, Colorado classifies businesses by how long they operate. A "general business" runs more than 180 consecutive days and needs a general business license valid two years. A "seasonal business" runs 180 days or less and gets a 180-day, non-renewable license; if it makes retail sales, the operator must post a sales-tax deposit with the licensing administrator before the license issues. A "temporary retail business" sells at a single event for up to seven days, needs a temporary retail business license (capped at five per operator per 12 months), and pays no license fee. All three still require compliance with the city's separate sales, use, and lodger's taxes under City Code Chapter 130.
Violations & Fines
Operating any of the three business types without the matching license is a violation; the licensing administrator can also deny, defer, suspend, or revoke a license for failing to hold other required city licenses or for owing back taxes, fines, or penalties to the city.
Frequently Asked Questions
What makes a business "seasonal" instead of "general" in Aurora?
Does a one-time pop-up vendor need a full business license?
Sources & Official References
Other rules in Aurora
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