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Sales and Use

The City of Central is a self-collecting sales tax entity and the Finance Department administers the collection and tracking of all City Sales & Use Tax. To read the City’s Sales & Use Tax Regulations please see Chapter 4, Article III of the Municipal Code

City vendors are not required to have a sales tax license or account number issued with the City of Central. For all tax collected in 2024, City of Central has agreed to participate in the Colorado’s Sales & Use Tax System (SUTS) which allows vendors to file and pay sales & use tax returns. Retailers without physical presence in Central City can use the SUTS system to file retail sales tax returns for state, state-collected, and participating home-rule self-collecting taxation jurisdictions in one place. All returns are due by the 20th of each month. All sales & use tax returns for tax collected in 2024 that are filed or paid outside the SUTS website, can’t be accepted and will be returned. Learn more about the SUTS system here.

All businesses physically located in Central City (brick and mortar) can file and pay through our online bill pay option or via mail (for this last option, please refer to our Sales and Use tax Form). Based on the amount of tax to be remitted, vendors may remit monthly, quarterly or annually using the City’s Sales Tax Remittance Form. All returns are due by the 20th of each month. 

For questions, please contact Paola Atehortua: