Admissions Tax Return Form - City Of Westminster Department Of Finance Page 2
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1
2Instructions for Admissions Tax Return
General Instructions
The vast majority of allowable deductions are
covered by lines 2A and 2B. Taxpayers are
Purpose of Form
encouraged to contact the Sales Tax Division
prior to taking any other deductions to avoid
This form is used for taxpayers to report sales of
improperly deducting taxable sales.
admissions and related tax liabilities pursuant to Chapter 3
of Title IV of the Westminster Municipal Code (“Code”).
Total Deductions. Add the amounts listed on lines 2A
This form should not be used to report liabilities for other
through 2C and enter the total on this line.
tax types, such as sales or use taxes.
Line 3 – Net Taxable Admissions. Subtract line 2 from
Due Date
line 1 and enter the difference on this line 3.
th
Admissions tax returns must be filed on or before the 20
Line 4 – Amount of Admissions Tax. Multiply the amount
of the month following the end of a reporting period, even if
computed on line 3 by the applicable admissions tax rate
no tax is due. Generally, sellers of admissions will be
listed on this line 4. Enter the total on this line.
required to file on a monthly basis. Returns filed by mail
must be postmarked by the due date. Refer to the face of
Line 5 – Excess Tax. Sellers are not permitted to retain
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 admissions tax collected
Reminders
exceeds the amount computed on line 4, enter the
difference on this line 5.
Additional returns may be required. Sellers of taxable
admissions must also file periodic sales and use tax returns
Line 6 – Admissions Tax Due. Add line 5 to line 4 and
and may also be required to file additional returns for other
enter the total on this line 6.
tax types. Contact the Sales Tax Division for additional
information.
Line 7 – Late Filing Charges. If the tax will be reported or
paid after the due date, compute and add penalty and
Verify the reporting period and due date. Please check
interest as follows:
the return form to ensure you are using the return which
corresponds with the reporting period for which you are
A) Penalty – Multiply the amount on line 6 by 10%
filing. If you have misplaced the required return, you may
and enter the greater of this amount or $15.
obtain a blank return on the City website or contact the
Sales Tax Division for a replacement.
B) Interest - Interest accrues only in whole-month
increments from the due date. Multiply the amount
listed on line 6 by 1% and multiply this result by
Do not attach enclosures. Mail the completed and signed
return in the envelope provided. Do not staple the check or
the number of months the tax remained unpaid.
other attachments to the return.
Total Penalty and Interest. Add lines 7A and 7B and enter
the total on this line.
Signature required. The person completing the return on
behalf of the taxpayer must sign and date the form at the
bottom. A printed name is also required. If the taxpayer is
Line 8 – Amount Due. Add line 7 to line 6 and enter the
not a natural person, the title of the officer or agent
total on this line 8. This is the total due. Make your check
completing the form on behalf of the taxpayer must also be
payable for this amount to the City of Westminster.
printed on the form. Forms without a signature may be
returned and may not be considered timely filed.
Signature – After reviewing the form for accuracy, sign and
date the form. Print your name and title below your
signature.
Specific Instructions
City of Westminster
Line 1 – Gross Sales of Admissions. Enter the total
Department of Finance
amount of receipts from sales of admissions, both taxable
Sales Tax Division
and non-taxable, for the reporting period covered.
Phone: (303) 658-2065
Fax: (303) 706-3923
Line 2 – Deductions. Enter the amounts, if any, of exempt
sales as follows:
A) Enter the total amount of sales billed directly to
CITY USE ONLY (LOCKBOX VALIDATION)
and paid directly by the funds of qualifying
government and charitable organizations. See Tax
Compliance
Guide
topic
307
for
additional
information.
B) Enter the amount of admissions tax, if any,
included in the amounts reported on line 1
because it was included in the price of admissions.
C) Enter other exempt sales not covered above.
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