How is the sales tax remitted?
Vendors submit sales tax returns according to the reporting period assigned to them when licenses are issued. Vendors may remit tax monthly, quarterly or annually depending on the amount collected. Each return is completed and returned to the City with the proper remittance on or before the 20th day of the month following the reporting period. Tax returns that are mailed must be post marked on or before the 20th day of the month. If the 20th falls on a weekend or holiday, the return is due the following business day. Every vendor that is engaged in business in the City must charge and collect City of Fort Collins sales tax on the purchase price or sales price paid or charged for tangible personal property and certain taxable services when purchased, leased, rented or sold at retail within the City. Transactions and items exempt from the sales tax are listed in Section 25-73(c) of the =–> City of Fort Collins Municipal Code. Any excess sales tax collections that a business collects mus
