Grand Junction, CO Local Taxes & Fees: Business Tax Classification (2026)
Key Facts
- Number of tax classes
- 12 classes, A through L
- Lowest annual tax
- $100 (Classes G, I)
- Highest annual tax
- $500 (Class B, large Class H)
- Payment due date
- January 1 annually
- Delinquency date
- February 1
- Late interest rate
- 1% per month
Summary
In the City of Grand Junction, businesses selling malt, vinous or spirituous liquor at retail are sorted into twelve occupational tax classes (A through L) based on their state liquor license type, and each class pays a separate annual occupation tax on top of the state license.
The business of selling at retail any malt, vinous or spirituous liquor, other than medicinal liquors, for beverage purposes is hereby defined and separately classified as such occupation for the purposes of this chapter as follows: ... (a) Class A Operators.All operators who are licensed to sell malt, vinous and spirituous liquors for consumption on the premises either as campus liquor complex, hotel or restaurant or lodging and entertainment licenses shall be class A operators. ... (b) Class B Operators.All operators licensed to sell malt, vinous or spirituous liquors only by the drink for consumption on the premises as taverns shall be class B operators. ... (c) Class C Operators.All operators licensed as retail liquor stores or liquor licensed drug stores to sell malt, vinous or spirituous liquors in original containers for consumption off the premises shall be class C operators.
Full Breakdown
Grand Junction Municipal Code § 3.04.020 classifies liquor-selling businesses by their license type for purposes of the City's liquor occupational tax: Class A covers campus liquor complex, hotel-restaurant and lodging-and-entertainment licensees selling for on-premises consumption; Class B covers taverns selling by the drink; Class C covers retail liquor stores and liquor-licensed drugstores selling in original containers for off-premises consumption; Class D covers beer-and-wine licensees; Class E covers clubs; Class F covers racetracks; Class G covers fermented malt beverage sellers for on-premises consumption; Class H covers optional-premises or related-facility licensees; Class I covers off-premises fermented malt beverage sellers; Class J covers arts licenses; Class K covers brew pub or distillery pub licenses; and Class L covers retail sales room licenses.
Under § 3.04.040, each class pays a flat annual tax ranging from $100 (Classes G and I) up to $500 (Class B and the largest Class H operators with 11 or more optional premises), due to the City Manager by January 1 and delinquent February 1 per § 3.04.050. New operators starting mid-year get the tax prorated monthly under § 3.04.080, and for renewals on or after October 1, 2025, the tax is prorated monthly for the remaining year at renewal per § 3.04.040. Interest on delinquent tax under § 3.04.090 accrues at one percent per month, though § 3.04.100 bars the City from using nonpayment of this tax as grounds to suspend or revoke the underlying state liquor license.
Violations & Fines
Delinquent occupation tax accrues interest at one percent per month until paid under § 3.04.090. The City can also recover unpaid tax through a civil suit for the amount due plus attorney fees, court costs and expert fees under § 3.04.110, and that remedy is cumulative with other enforcement tools in the chapter. Nonpayment does not by itself void the liquor license, but it remains a debt owed the City that can be pursued in court.
Frequently Asked Questions
How is a Grand Junction liquor business classified for tax purposes?
When is the Grand Junction liquor occupation tax due?
Can the City revoke my liquor license for owing this tax?
Sources & Official References
Other rules in Grand Junction
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