Information & Forms
Sales tax return forms are located on this site and can be downloaded, completed, signed and mailed to the city with your check or money order.
Please note that an add-on PIF and a credit PIF is applicable in the Prairie Center. If your business is located in the Prairie Center please contact the City Sales Tax Division to obtain a Prairie Center Sales Tax Return.
Sales Tax License Applications
- Sales Tax License Application Inside City 2018 - 2019 (DOC)
- Sales Tax License Application Outside City 2018 - 2019 (DOC)
City of Brighton Sales Tax Licenses expire at the end of each odd number year and renew at the beginning of each even number year. We anticipate having 2020-2021 license renewal information out to taxpayers by late October or early November. Contact the sales tax Office with any questions.
- Capital Improvement Plan 2014 - 2018
- Sales Tax Rates (PDF)
- Telephone Utility Occupation Tax Form (PDF)
- Account Change or Closure (DOC)
- Claim for Refund 2014 (PDF)
To confirm whether a location is within city limits, view the city boundary map or contact the Customer Service Center at 303-655-2017.
City Sales Tax Rate
- The city sales tax rate is 3.75%. The Brighton city sales tax is remitted directly to the City of Brighton which is a Home Rule jurisdiction. The city is located in two counties: Adams County and Weld County. Adams County is located within the RTD/CD/FD jurisdictions.
- If your business is located in Brighton or makes deliveries into the city limits of Brighton, Adams County; the total sales tax rate is 8.5%.
- The Adams County sales tax rate is 0.75%, RTD/CD/FD sales tax rate is 1.1% total, State of Colorado sales tax rate is 2.9%. The following sales taxes must be remitted directly to the Colorado Department of Revenue: Adams County, RTD/CD/FD, and State of Colorado.
- If the business is located in Brighton or makes deliveries into the city limits of Brighton, Weld County, the total sales tax rate is 6.65%. This consists of City of Brighton sales tax of 3.75% and the State of Colorado sales tax rate of 2.9%. Weld County does not impose a sales tax or use tax. The Colorado sales tax is remitted directly to the Colorado Department of Revenue.
The City of Brighton has two filing frequencies:
- Quarterly for businesses collecting or remitting $120 or less per quarter or $40 or less per month
- Monthly for businesses collecting or remitting over $40 per month. The city does not have an annual filing status.
History of City of Brighton Sales Tax
The City of Brighton imposed a 1% use tax on building materials and motor vehicles October 23, 1973. On January 1, 1977, a city sales tax of 2% was imposed, the city sales tax was collected by the Colorado Department of Revenue. January 1, 1977, the city use tax on building materials and motor vehicles was also increased to 2%. January 1, 1983, the city sales tax and use tax were increased to 3%. July 1, 1991, the city sales tax and use tax were increased to 3.75%.
In 2000, Brighton residents voted to become a Home Rule jurisdiction and adopted a Charter, with provision for the City of Brighton to collect its own sales tax. Previously, this amount was collected on the city's behalf through the State of Colorado sales tax return. All Brighton sales tax collected for sales beginning January 1, 2003 and thereafter are paid directly to the city. Businesses in Brighton/Adams County charge sales tax at the rate of 8.5% and businesses in Brighton / Weld County charge sales tax at the rate of 6.65%. Both these amounts include the 3.75% Brighton tax.
The city's sales tax ordinance lists taxable transactions for the City of Brighton. The city taxes different items than the State of Colorado. It is very important that all Brighton vendors take the time to read the ordinance and acquaint themselves with the city code that pertains to their individual business.
City Use Tax
The City of Brighton imposes a city use tax on:
- The purchase of motor vehicles outside the city limits by a city resident
- On any and all construction and building materials. (Municipal Code, Article 3-32). The motor vehicle use tax is paid to the County Clerk and Recorder at the time the vehicle is registered. The vehicle use tax is remitted by the county to the City of Brighton. The city use tax on building and construction materials is paid at building permit issuance. If a vendor is considered engaged in business as defined in Section 3-28-20(2)(q) of the Municipal Code, Brighton city sales taxes must be collected and remitted.
At the November 8, 2011 election, voters approved a three% (3%) Lodging Tax effective January 1, 2012. This tax is in addition to the 3.75% Brighton sales tax.