NEW 2024 City Sales and Use Tax Rate: 3.775%

For more information, please click here.

Tax and Licensing Overview

All businesses with a physical location in Louisville are required to have a sales/use tax license for their business, regardless of whether or not goods and services are sold.

Additionally, all businesses who meet the definition of engaged in business with the city, but who are not located in the city are also required to have a sales/use tax license (see Section 3.20.020 & 3.20.402 of the Louisville Municipal Code).

It shall be the duty of each licensee, on or before January 1 of each year, to obtain a renewal of the licensee’s license if the licensee continues to conduct business in the City or is liable to account for the tax provided for in the Louisville Sales/Use Tax Code. No license is transferable, and any business transacted at one or more separate premises by one person shall obtain a separate license for each place of business. The annual license fee is $25 for in-city businesses.

Frequency and Due Dates

Filing frequency is determined by the amount of sales tax collected monthly.

• $25 or less per year: Sales tax returns may be filed annually. Annual returns are due January 20.
• Under $100 per month: Sales tax returns may be filed quarterly.
• $100 or more per month: sales tax returns must be filed monthly. Monthly returns are due on the 20th day of the month following the reporting period.

Due dates:

• January–March: due April 20
• April–June: due July 20
• July–September: due October 20
• October–December: due January 20

Timely payment shall be evidenced by the postmark date if mailed; otherwise, timely payment shall be evidenced by the date on the receipt issued by the city cashier. Any due date which falls on a Saturday, Sunday or legal holiday recognized by either the Federal government or State of Colorado shall be extended to the first business day following such weekend or holiday.

Louisville Taxable and Exempt Transactions

A comprehensive listing of sales and use taxable and exempt transactions are contained in Title 3, Chapter 3.20 of the Louisville Municipal Code.

In addition, a detailed Tax Guide with the most frequently needed information and listed alphabetically is now available.

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