Who needs a home-rule city sales tax license, and any municipal business license in Colorado?

Issued by Your city’s finance or tax office (home-rule cities); your city or town clerk, at step 2 of 6 in the opening sequence: register for tax.

Every kind of business in Colorado

The Colorado table lists this for every kind of business.

A home-rule city’s sales tax license is separate from the state one and is filed with the city, which is also where the liquor, food and other local licenses are handled. Ask the city clerk before signing the lease.

Checked Oct 21, 2026 against the agency’s page.

Step 2 of 6: Register for tax

  1. Set up the business
  2. Register for tax
  3. Approve the space
  4. Get the permits for your kind of business
  5. Alcohol permits
  6. Before the first hire

Issued by Your city’s finance or tax office (home-rule cities); your city or town clerk.

Sources and dates

Department of Revenue guidance on self-collecting home-rule jurisdictions; municipal codes. Checked against the agency’s page on the date shown; cities add their own fees.

Questions about opening here.