Denver, CO Local Taxes & Fees: Business Tax Classification (2026)
Key Facts
- Tax rate
- $4/month per owner, partner, manager, employee
- Who owes it
- Any business with a Denver situs
- Filed with
- Department of Finance, monthly return
- Registration
- Required, no fee (§ 53-260)
Summary
Denver taxes every business, trade, occupation, or profession with a fixed or transitory location in the city $4 a month for the first owner, partner, manager or employee, plus $4 for each additional one.
There is hereby levied by the city upon, and there shall be collected monthly from and paid to the manager by, every person engaged in any business, trade, occupation, profession or calling of any kind having a fixed or transitory situs within the city...a business occupational privilege tax in the sum of four dollars ($4.00) per month for the first owner, partner, manager or employee, and the additional sum of four dollars ($4.00) per month for each and every additional owner, partner, manager or employee.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 147 Update 3).
Full Breakdown
The business occupational privilege tax (DRMC Article VI, § 53-253) applies to any person 'engaged in any business, trade, occupation, profession or calling of any kind having a fixed or transitory situs within the city.' It's separate from the employee OPT under Article V and from any income tax. Denver charges $4 per month for the first owner, partner, manager or employee, and another $4 per month for each additional one who works in the city that month. Businesses must register with the Department of Finance (no fee, § 53-260) and file monthly returns to the manager of finance (§ 53-7). Charitable organizations and constitutionally exempt businesses are excluded under § 53-254.
Violations & Fines
Failing to file a required return, filing a false or fraudulent return, or failing to remit the full tax due is a violation of DRMC Chapter 53 (§ 53-7(d)).
Frequently Asked Questions
Does Denver have a business income tax?
Are charities exempt from the business OPT?
Sources & Official References
Other rules in Denver
Compare Denver to another location·View the Colorado local taxes & fees overview
See something wrong?
Help us keep this page accurate. If you notice an error or outdated information, let us know.