Aurora classifies businesses for sales, use, and occupational tax under Chapter 130, with separate treatment for retailers, service providers, contractors, and short-term rental hosts, all administered by Aurora Tax and Licensing.
Aurora administers a home-rule sales and use tax separate from the Colorado state Department of Revenue collection system. Aurora Tax and Licensing classifies businesses as retailers, service providers, restaurants, contractors, lodging operators, or wholesalers, each with different filing frequency and tax-base rules. The combined Aurora-area sales tax rate stacks city, county, RTD, and CFD components and varies between Adams, Arapahoe, and Douglas portions of the city. Use tax applies to construction materials and out-of-state purchases. Contractors must obtain a use-tax permit at the start of any building project. Misclassification can trigger back taxes and penalties.
Operating in the wrong class, failing to file Aurora sales or use tax returns, or omitting taxable transactions can result in audit assessments, interest, and license suspension by Aurora Tax and Licensing.
See how Aurora's business tax classification rules stack up against other locations.
Help us keep this page accurate. If you notice an error or outdated information, let us know.