Voluntary Disclosure Agreement (VDA)

The City of Brighton encourages businesses to voluntarily remit all sales, use, lodging, and other taxes owed to the City of Brighton. A voluntary disclosure program is available that provides for partial or full waiver of late penalties due on delinquent remittances.

Eligible Taxpayers

A Voluntary Disclosure Agreement (VDA) is available to taxpayers who are not currently registered to collect sales or use taxes due to the City.

Your business is NOT eligible if any of the following conditions are true:

  1. Your company is under audit by the City of Brighton.
  2. Your company is currently licensed and/or registered to remit sales tax to the City of Brighton.

Lookback Period

For VDAs, all taxes collected from customers are considered to be held in trust and must be remitted regardless of the timeframe or period of lookback.  For taxes due, but not collected from customers, the lookback period will be limited to the current calendar year and prior thirty-six (36) months.

Statutory interest per month from when the tax was due will be added to the disclosure.  

How to Start

You may apply by downloading and completing the form available on this page and submitting it via email salestax@brightonco.gov or by US mail at 500 S 4th Ave Brighton, CO 80601. You must provide all the information required with the application before your request will be considered.

You must incorporate all facts and representations regarding your situation in the agreement. A schedule of taxes with a summary due by month for the lookback period is required.

If it is determined that you would qualify to participate in the program, the City of Brighton may execute the VDA with you or your representative. Taxpayer’s or Company’s name must be disclosed prior to acceptance.  

A sample of our approved VDA agreement is available. Also available is a worksheet to assist businesses in calculating the total due. Please note total due is subject to verification by City staff.