Sales and Use Tax - City of Longmont

Sales and Use Tax

Sales and Use Tax

NOTE: As of January 5, 2021, there is a new online sales and use tax process.

The City has sent out registration letters for your business with information about logging in to the new sales and use tax system. This letter includes your activation code. After you’ve registered, you will see any open tasks due to the City in your Business Center, and you also will receive reminders by email.

What if I don’t receive a registration letter?

Please check your spam folder, and add the email address support@munirevs.com to your safe sender list. If you do not know your activation code, email support@munirevs.com for assistance.  Or, you can contact the City at Sales.Tax@LongmontColorado.gov or 303-651-8672

Important Notice About Filing Tax Returns

There is no change to the due date for filing sales and use tax returns. Returns and payment are due on the 20th of each month; please file your monthly sales and use tax return with the City as usual. If full payment is not included, the City will waive penalties and interest as long as you file the return by the due date and make contact with the City to make payment arrangements. If do not file a return by the 20th of the month, late fees will be applied.  (8/4/20)

 

Current Sales Tax Rates

As an entity engaged in business within the City of Longmont, you are required to have a Sales and Use Tax License. This applies to retailers, manufacturers, wholesalers, contractors, professionals, and service businesses. Charitable, nonprofit and tax-exempt entities also are included.

 

City of Longmont Sales Tax Rates

City of Longmont = 3.53%
State of Colorado = 2.90%
RTD = 1.00%
Cultural District = 0.10%
Boulder County = 1.185%
TOTAL Combined Sales Tax Rate in Longmont: 8.715%

 

How to Apply for a Sales and Use Tax License

Click for Instructions for Registering a new business (.pdf)

Return the completed form in person (8 am-5 pm, M-F) or by mail:

Longmont Sales Tax Division
350 Kimbark St.
Longmont, CO 80501

There is a one-time processing fee of $25, which may be paid by cash or check. For assistance, please contact the Sales Tax Office at 303-651-8672 or email Sales.Tax@LongmontColorado.gov. You also can visit the Sales Tax Office in the Longmont Civic Center at 350 Kimbark Street.

 

Municipal Code/Sales and Use Tax

Click to View the City’s Municipal Code relating to Sales and Use Tax

The City of Longmont is located in two counties with four USPS ZIP codes, two of which also appear in areas outside of the city and do not coincide with city boundaries. However, in some cases these locations use “Longmont” as the city name. Therefore, you cannot rely on the mailing address and ZIP code to determine whether or not a particular location is within the city boundaries (click to see city boundary map). This can cause difficulties in determining whether or not a transaction is subject to the City of Longmont sales tax.

Businesses are liable to the City for sales tax that is undercollected. Please click to consult the electronic location databases that have been certified by the Colorado Department of Revenue pursuant to Colorado Revised Statutes 39-26-105.3 to determine the correct jurisdiction for sales tax purposes. The City of Longmont, along with several other municipalities, has put in place provisions that will hold harmless businesses that collect the incorrect amount of sales tax if they can offer proof that the most current version of these databases was used and provided the incorrect information for a particular address.

Anyone located in the City of Longmont or coming into the city engaging in business (performing or providing services or selling, leasing, renting, delivering or installing tangible personal property, products or services for storage, use or consumption, within the city) has physical nexus and needs to obtain a City of Longmont Sales & Use Tax License. Click to review this nexus sheet for further detail.

If a business has a sales and use tax obligation to the City of Longmont but, does not have a License nor has been collecting, filing or remitting tax to the city; they are in violation of the of the statute and need to contact the city to get the situation rectified.

 

Voluntary Disclosure Agreement (VDA)

One of the ways a business can become compliant is by requesting to participate in the City of Longmont Voluntary Disclosure Agreement (VDA). Below are the forms for detailed information on that process:

 

Additional Resources

Contact our office to receive additional resources including:

  • FAQ Sheet
  • Resource Sheet

For additional information about using currently certified database providers, along with links to these providers’ websites, please visit the Colorado Department of Revenue.

Looking for information on property taxes? Visit the Boulder County Assessor’s Office website.

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