Sales Tax
The City of Brighton is a home-rule city that collects its own sales tax. This means that the city may charge sales tax on items on which the State of Colorado does not and that the City's sales tax rate of 3.75% is remitted directly to the city.
The city has a remote seller and marketplace facilitator ordinance in place. Remote sellers not located in the state must collect and remit for the City of Brighton if they are required to remit for the State under the State’s rules and regulations. Remote sellers located in Colorado must collect and remit for City of Brighton if they make more than one delivery into the city within a 12-month period by any means, including common carrier. Marketplace facilitators should collect and remit sales tax on behalf of marketplace sellers.
Effective January 2026: Vendor fee credit for on-time filing removed
The vendor fee credit for on time filing has been removed effective for January 2026 returns due February 2026.
Going forward no credit for on-time filing applies to sales tax, prairie center or lodging tax returns.
Brighton Prairie Center Public Improvement Fee (PIF)
A PIF is a private fee collected by businesses on sales/services made at the site. The money is used to pay for the public improvements for the development of the site, such as curbs and sidewalks, storm management systems, sanitary sewer systems, public street lighting, and road and bridge development. A PIF is specifically a fee and NOT a tax; therefore, it becomes part of the overall cost of the sale/ service and is subject to sales tax.
An add-on PIF of 1% and a credit PIF of 1.25% are applicable on sales made at the Prairie Center. The add-on PIF is in addition to sales tax due. The credit PIF is in lieu of a portion of the City's standard sales tax. The city gives a credit of 1.25% against its normal sales tax rate so long as the credit PIF is properly remitted.
The PIF at Prairie Center goes to the Prairie Center Metro District and is not collected by the city, but by a third part administrator, CliftonLarsonAllen LLP.
Lodging Tax
At the November 8, 2011, election, voters approved a 3.00% excise tax on lodging effective January 1, 2012. This tax is in addition the 3.75% Sales Tax and is filed on a separate lodging tax return.
Repealed Effective January 2026:
Telephone Utility Company Occupation Tax
Article 3-36 of the Brighton Municipal code has been repealed effective January 2026.
Filing frequency and Sales Tax Due Date
Businesses can request to file monthly, quarterly or annually on their license application. The City will inform the business of the filing frequency when the license is issued. Please email SalesTax@Brightonco.gov if you need to request a change in filing frequency.
The sales tax due date is the 20th of the month following the period. For example, first quarter returns (January – March) would be due April 20th. If the 20th falls on a weekend or holiday the due date is the next business day.
Filing Options
Businesses are encouraged to apply for licenses and file and pay sales tax online. If you would like a paper sales tax return, please contact us at SalesTax@Brightonco.gov or 303-655-2041.
For those that choose to send paper returns or checks please send via standard mail to the City's Sales Tax Lockbox:
City of Brighton
PO Box 209297
Dallas TX 75320
Tax Refunds and Amended Returns
Sale tax refunds - sellers or vendors
Sellers or vendors (who collect and remit sales tax to the City of Brighton) can file a refund application using the link below. The following documentation must also be submitted.
- Documentation showing how the tax return(s) for the impacted period(s) were calculated and the correct or amended return amount(s).
- If sales tax was collected and/or remitted in error submit documentation that sales tax has been remitted to the proper jurisdiction or has been refunded or credited to the customer.
- If the purchase was exempt, submit the tax exempt documentation.
Sales tax refunds - consumer or purchaser
Consumers or purchasers (who purchased an item or service and where charged sales tax by the seller or vendor must first request a refund or credit from the seller or vendor. If the seller or vendor was not able to provide a refund or credit a refund application can be submitted using the link below together with the following documentation.
- Copy of receipt or invoice showing customer name, product/service, sales tax charged, and (if applicable), the mailing or delivery address.
- If purchase is tax exempt, submit the tax exempt documentation.
Use this link to file a sales tax refund application.
Amended returns
If your amended return will result in a credit and you want a refund please submit the refund application above.
If your amended return will result in an additional amount due back, is due to a simple error, or will result in a very minimal amount due back please contact us at SalesTax@brightonco.gov or 303-655-2041 so our staff can help you determine the best way to get the return corrected.
Contact Us
Brighton Sales Tax
Business Licensing
500 S. 4th Ave.
Brighton, CO 80601
Phone: 303-655-2041
Email: SalesTax@Brightonco.gov
¡Hablamos Español!
Make an in-person appointment.
Licensing & Online Filing
Colorado Department of Revenue
Colorado Taxpayer Services:
Phone: 303-238-7378
CDOR Website:
www.colorado.gov/tax
Colorado SUTS Portal:
colorado.munirevs.com
Colorado Tax Lookup Tool:
colorado.ttr.services