Littleton, CO Local Taxes & Fees: Business Tax Classification (2026)

Under Section 3-12-1, the City levies an occupation and business tax specifically on each telephone utility company that maintains a telephone exchange serving Littleton residents, separate from the general retail sales and use tax that applies to other classified businesses under Chapter 9 of Title 3. The tax was set at $6,667 per month for the remainder of 1983 when first enacted, and at $92,000 annually for every year from 1984 forward, payable under the schedule in Section 3-12-2. Section 3-12-3 requires each telephone utility company to file a statement with the City Clerk within 30 days after the tax begins to accrue, and again within 30 days of each anniversary, showing the total telephone accounts served within city limits on that date, so the classification and resulting tax obligation is tied to actual service counts.

Section 3-12-7 clarifies the tax is imposed on local occupations and businesses, not on interstate commerce, and does not amount to a franchise grant. This industry-specific occupation tax sits alongside the City's separate Occupation Tax on liquor-related businesses under Section 3-2-3, illustrating that Littleton classifies certain business types for distinct, non-sales-tax levies rather than taxing every business under one uniform schedule.