Denver Occupational Privilege Tax Return

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DENVER OCCUPATIONAL
104 (02/04)web
City and County of Denver
PRIVILEGE TAX RETURN
Department of Finance
P.O. Box 17440
Quarterly Filing
Denver, Colorado 80217-0440
(720) 865-7075
4 4 4 4
YOU MUST FILE A RETURN EVEN IF YOU
HAVE DETERMINED THAT NO TAX IS DUE
This line is for all employees who received gross compensation of at
INSTRUCTIONS
least $500 for the month for services performed in Denver. Corporations
I. BUSINESS OCCUPATIONAL PRIVILEGE TAX
under the Business Occupational Privilege Tax ordinance are considered
to have employees, not owners. Therefore all corporate officers meeting
1. Enter the number of self-employed individuals, owners, partners or
the earnings requirement level in Denver, should be included here. If
managers for each month, add together and total.
any employee has another employer who is withholding this tax, Form
This line is for self-employed proprietors, partners or managers of the
TD-269 must be furnished to the secondary employer verifying the
business. There is no minimum level of monthly earnings required for self-
primary employer is withholding the tax.
employed proprietors, partners or managers to be liable.
Please Note: All businesses located in Denver or performing work in
III. CALCULATION OF THE TAX
Denver, regardless of the length or duration, are required to pay the
4. Take the totals from Lines 1 and 2, add them together and enter that
minimum $4.00 Business Occupational Privilege Tax for each month
total, then multiply by $4.00.
even when there are no taxable employees.
5. Take the total from Line 3, enter it, then multiply by $5.75.
2. Enter the number of employees for which the business is liable each
6. Total Tax: Add Line 4 and Line 5.
month, add together and total. Liable employees are those who worked
7. Late filing penalty. If filed after the due date, enter 15% of line 6, or
all or part of their time in Denver and received gross compensation of
$25.00, whichever is greater.
at least $500 for the month for services performed in Denver. Include
all qualifying employees even if some have another employer that is
8. Enter interest owed. If filed after the due date, multiply Line 6 by 1% for
withholding this tax. The business is still liable for the business portion
each month that it is late. Any portion of a month counts as a whole
if the compensation was $500 or more. In the case of corporations for
month.
purposes of this tax, everyone, including all corporate officers, are
9. Credit: If you have an approved credit enter that amount here.
considered employees.
(Documentation must be attached.)
II. EMPLOYEE OCCUPATIONAL PRIVILEGE TAX
10. Add Line 6, Line 7, Line 8, deduct Line 9 (if applicable). Enter the total. This
is the total amount owed. Make checks payable to: Manager of
3. Enter the number of employees liable for this tax for each month, add
Finance.
together and total.
NOTE: Please Copy The Payment Stub For Your Records.
RETURN LOWER PORTION - DETACH HERE
DENVER OCCUPATIONAL PRIVILEGE TAX RETURN (QUARTERLY)
104 (02/04)web
Account Number
Period Ending
Due Date
Inv
Phone Number
Primary Business Location
Name
Address
If the number of employees for which the business is Iiable (Line 2) is different from the number of employees from whom the tax was withheld (Line 3) or if no tax
is due, you must provide an explanation.
Signature
Title
Date
I hereby certify, under penalty of perjury, that statements made herein are to the best of my knowledge true and correct.
Month 1
Month 2
Month 3
Quarterly Total
I. BUSINESS OCCUPATIONAL PRIVILEGE TAX
-
1. Enter the number of self-employed individuals, owners, partners or managers for
(1)
>
each month, add across and total.
>
2. Enter the number of employees the business is liable for each month, add across and total.
(2)
II. EMPLOYEE OCCUPATIONAL PRIVILEGE TAX
3. Enter the number of employees liable for this tax for each month, add across and total.
- - >
(3)
III. CALCULATION OF THE TAX
- - - - - - - - - - - - - - - - - - - >
.
4. Take the totals from Lines 1 and 2, add them together and enter that total
Then multiply by $4.00
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - >
.
5. Take the total from Line 3 and enter it here
Then multiply by $5.75
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.
6. Total Tax: Add Line 4 and Line 5
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - >
.
7. Late filing penalty. If filed after the due date, enter 15% of Line 6 or $25.00, whichever is greater.
- - - - - - >
.
8. Enter Interest owed. If filed after the due date multiply Line 6 by 1% for each month that It is late. Any portion of a month counts as a whole month.
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - >
9. Credit: If you have an approved credit enter that amount here. (Documentation must be attached)
>
.
10. Add Line 6, Line 7, Line 8, deduct Line 9 (if applicable). Enter the total here. This is the total amount owed. Make checks payable to: Manager of Finance.

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