Fillable Accommodations Tax Return Form (Page 2 of 2) in pdf

Instructions for Accommodations Tax Return

The vast majority of allowable deductions are

General Instructions

covered by lines 2A and 2B. Taxpayers are

encouraged to contact the Sales Tax Division

Purpose of Form

prior to taking any other deductions to avoid

improperly deducting taxable sales.

This form is used for taxpayers to report sales of

accommodations and related tax liabilities pursuant to

Total Deductions. Add the amounts listed on lines 2A

Chapter 4 of Title IV of the Westminster Municipal Code

through 2C and enter the total on this line.

(“Code”). This form should not be used to report liabilities

for other tax types, such as sales or use taxes.

Line 3 – Net Taxable Accommodations. Subtract line 2

from line 1 and enter the difference on this line 3.

Due Date

Line 4 – Amount of Accommodations Tax. Multiply the

Accommodations tax returns must be filed on or before the

amount

computed

line

the

applicable

of the month following the end of a reporting period,

accommodations tax rate listed on this line 4. Enter the

even if no tax is due. Generally, sellers of accommodations

total on this line.

will be required to file on a monthly basis. Returns filed by

mail must be postmarked by the due date. Refer to the

Line 5 – Excess Tax. Sellers are not permitted to retain

face of the return for the reporting period and due date.

any amounts collected in excess of the amount computed

on line 4. If the total Westminster accommodations tax

Reminders

collected exceeds the amount computed on line 4, enter the

difference on this line 7.

Additional returns required. Sellers of accommodations

must also file periodic sales and use tax returns and may

Line 6 – Accommodations Tax Due. Add line 5 to line 4

also be required to file additional returns for other tax types.

and enter the total on this line 6.

Contact the Sales Tax Division for additional information.

Line 7 – Late Filing Charges. If the tax will be reported or

Verify the reporting period and due date. Please check

paid after the due date, compute and add penalty and

the return form to ensure you are using the return which

interest as follows:

corresponds with the reporting period for which you are

filing. If you have misplaced the required return, you may

A) Penalty – Multiply the amount on line 6 by 10%

obtain a blank return on the City website or contact the

and enter the greater of this amount or $15.

Sales Tax Division for a replacement.

B) Interest - Interest accrues only in whole-month

Do not attach enclosures. Mail the completed and signed

increments from the due date. Multiply the amount

return in the envelope provided. Do not staple the payment

listed on line 6 by 1% and multiply this result by

or other attachments to the return.

the number of months the tax remained unpaid.

Signature required. The person completing the return on

Total Penalty and Interest. Add the amounts, if any, listed

behalf of the taxpayer must sign and date the form at the

on lines 7A and 7B and enter the total on this line.

bottom. The title of the officer or agent completing the form

on behalf of the taxpayer must also be printed on the form.

Line 8 – Total Due and Payable. Add line 7 to line 6 and

Forms without a signature may be returned and may not be

enter the total on this line 8. This is the total due. Make

considered timely filed.

your check payable for this amount to the City of

Westminster.

Specific Instructions

Signature – After reviewing the form for accuracy, sign and

date the form. Print your name and title below your

Line 1 – Gross Sales of Accommodations. Enter the

signature.

total sales of accommodations, both taxable and non-

taxable, for the reporting period covered.

City of Westminster

Department of Finance

Line 2 – Deductions. Enter the amounts, if any, of exempt

Sales Tax Division

sales as follows:

Phone: (303) 658-2065

A) Enter the total amount of sales billed directly to

Fax: (303) 706-3923

and paid directly by the funds of qualifying

government and charitable organizations. See Tax

Compliance

Guide

topic

307

for

additional

CITY USE ONLY (LOCKBOX VALIDATION)

information.

B) Enter the amount of sales to a qualifying

permanent resident who has a written contract

with the seller, and has paid for occupancy of at

least thirty (30) consecutive days.

Enter other exempt sales not covered above.

Accommodations Tax Return Form Page 2

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