Business Tax Information Sheet - City Of Greeley (Page 4 of 4) in pdf

Building Use Tax

Audits

Anyone who performs construction work which

The City has an ongoing audit

requires a Greeley building permit must pay City

program. A variety of licensed

building use tax on the cost of construction materials

businesses are selected for audit

used.

throughout the year as part of the audit

program. During an audit, the City’s

The City Building Inspection Division estimates the

Tax Auditor or agent will visit the

total cost of construction. Construction materials are

business and review their accounting

estimated to be ½ of the cost, and City building use

records to verify that all City taxes have

tax is paid on that amount when the permit is issued.

been paid. If your business is selected

No City sales tax is charged when the materials are

for audit you will be notified in writing

actually purchased if the permit is presented to the

and will be given detailed instructions

seller. The actual material cost is computed at the

about the audit process.

end of the project and the difference may be billed

by the City or refunded to the permit holder. This

Enforcement

should be done by the contractor at the end of a

The City’s Tax Auditor also handles all

project and the City may review the records during

collection efforts. An official notice is

an audit.

sent to all taxpayers who become

delinquent. If the taxpayer does not

Greeley Lodger’s Tax

respond, the Tax Auditor may take

In addition to the 3.46% sales tax, there is a 3.0%

enforcement action to collect the tax.

Lodger’s Tax levied on the purchase price paid or

These actions may include: summons

charged for lodging within the City. Generally, the

to Municipal Court; filing of tax liens

tax applies to lodging provided for less than 30

against property or, in extreme cases,

consecutive days. Lodging may include a room or

seizure and sale of business property.

rooms in a hotel, apartment, motel, lodging house,

motor hotel, guest house, guest ranch, mobile

Penalty and interest is charged on all

home, auto camps, trailer courts/park, etc. An

delinquent tax. It is important to contact

exemption is provided if the occupant enters into a

the Tax Auditor if your business

written contract for a period of at least 30

receives a notice of delinquent taxes.

consecutive days. Other exemptions may also

apply.

Confidentiality

All financial information that

A separate lodging return is required to be filed at

businesses provide to the Sales Tax

the same time the sales tax return is filed.

Division is kept confidential. For this

reason, we may not be able to release

Property Tax, Vehicle License Plate, and Vehicle

certain information over the phone.

Driver’s License

For example, the amount of sales

Questions regarding property valuations, assessed

reported by a business may only be

valuations, etc. please call the Weld County

released to an agent of that business

Assessor at (970)353-3845 Ext. 3650. Questions

with proper identification.

regarding property taxes and collection of these

taxes, please call the Weld County Treasurer at

(970)353-3845 Ext. 3290. Questions regarding

Vehicle License plates, please call the Weld County

Clerk and Recorder at (970)304-6520. The above

three offices are located at 1400 North 17

Avenue

in Greeley. Questions regarding Colorado Drivers

Licenses, please call the Colorado Department of

Revenue, Drivers License department at (970)352-

5845. Their office is located at 800 8

Avenue in

Greeley.

Business Tax Information Sheet - City Of Greeley Page 4

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