The City of Boulder is considered a home-rule city, meaning it administers Boulder sales tax separately from the State of Colorado. Therefore, all businesses engaged in business in the city must have a City of Boulder business license.
Overview of Business Licenses in the City of Boulder
A Business License is required for any business operating in Boulder. The application can be submitted on Boulder's Online Tax System.
Who needs a business license in the City of Boulder and why?
The Boulder Revised Code defines engaged in business in the city as: performing or providing services, or selling, leasing, renting, delivering, or installing tangible personal property for storage, use, or consumption within the city.
Engaged in business in the city includes, without limitation, any one of the following activities by a person:
- (a) Directly, indirectly, or by a subsidiary, maintaining a building, store, office, salesroom, warehouse, or other place of business within the city;
- (b) Sending one or more employees, agents, or commissioned sales persons into the city to solicit business or to install, assemble, repair, service, or assist in the use of its products, or for demonstration, or for any other reason;
- (c) Maintaining one or more employees, agents, or commissioned sales persons on duty at a location within the city;
- (d) Owning, leasing, renting, or otherwise exercising control over real or personal property within the city; or
- (e) Making more than one delivery into the city within a twelve-month period by any means other than a common carrier.’
- (f) Who is a retailer or vendor in the state of Colorado making more than one delivery into the city within a twelve month period; or
- (g) Making retail sales sufficient to meet the definitional requirements of economic nexus.
The Boulder Revised Code defines Person as:
“A natural person, corporation, firm, partnership, association, organization and any other group acting as a unit, as well as individuals. It also includes an executor, administrator, trustee, receiver or other representative appointed according to law. Whenever the word person is used in any provision of this code prescribing a penalty or fine as to partnership or associations, the word includes the partners or members thereof, and as to corporations, includes the officers, agents or members thereof who are responsible for any violation of such section. Person includes the plural as well as the singular.” (1-2-1 – B.R.C., 1981)
The City of Boulder Revised Code requires that all types of businesses physically located in Boulder be licensed and approved by the City before operating, regardless of whether the business makes sales of taxable property or services. If a business has more than one location in the city, each location needs a separate license.
Please keep in mind that a City of Boulder Business License comes with a tax filing requirement. There is always a tax filing requirement even if tax due is $0. The City of Boulder presumes tax liability unless it receives a tax return indicating otherwise.
Under the "Registration" header, click "Complete a Business License Application"
Examples:
- Retail stores
- Restaurants & Bars
- Convenience stores & Gas stations
- Grocery stores
The City of Boulder has a Special Event Taxpayer license available, so that you can register for the specific event you’re attending and can file your tax return right after the event ends. The registration and return process is streamlined for businesses who are only briefly in the City. Businesses who are based in the City of Boulder or who regularly do business in the City of Boulder for reasons other than special events, such as soliciting future business, do not qualify for the Special Event Taxpayer License and instead need a regular business license.
Please note that even if no sales will be made, if you are a business or organization attending or sponsoring a special event, a license is still required.
Register for a Special Event license.
Under the "Registration" header, click "Register for a Special Event"
We update the list of special events that are available based on information received from the event organizers.
Examples
- Vendors or sponsors at city-sponsored special events
- Vendors or sponsors at private special events
Exclusions
- 501(c)(3) registered non-profits who only plan to distribute literature and will not be making any sales or soliciting donations.
Even if the business is considered 501(c)(3) tax exempt, sales tax must be collected and remitted on any sales made.
Detailed information on many tax topics is available in the form of Tax Regulations.
View a full list and text of all the City Tax Regulations.
Examples
- Places of worship
- Educational organizations
- Animal welfare groups
- Scientific groups
- Public safety organizations
- Government organizations
The City of Boulder requires that all businesses conducting business in Boulder, taxable or not, have this license. This includes service-based businesses.
Examples
- Banks
- Hair salons & aesthetic services
- Medical services & Personal care providers
- Law firms
- General Contractors
- Plumbers, Electricians, HVAC technicians, etc.
- Professional Coaching, Therapy, Counseling, etc.
- Events & entertainment
- Artist, Photographer, Creator, etc.
Please refer to the City Manager Rule which establishing minimum requirements for an Application of a Sales and Use Tax (Business License) or Exempt Institution License for additional information: 3-17-3.A(19) - Establishing minimum requirements for an application for a Sales and Use Tax License or an Exempt Institution License
Effective October 1, 2021, the City of Boulder adopted Ordinance No 8457 establishing an economic nexus standard for remote sellers. This ordinance was developed by home rule municipal tax professionals, in conjunction with the business community and the Colorado Department of Revenue, as part of a sales tax simplification effort.
Economic Nexus requires remote sellers with no physical nexus in Boulder to collect and remit sales tax on retail sales of tangible personal property, commodities, and/or services. Economic nexus levels the playing field between brick-and-mortar retail stores and remote sellers and shifts the responsibility of remitting tax on online sales from the purchasers of goods and services to the retailer.
Please see our Guidance for Remote Sellers page for more information.
Additional Resources
Apply for a Business License
Boulder Online Tax System
The Boulder Online Tax System is used for business license applications as well as for tax returns.
- Head to the Boulder Online Tax System
Complete a Business License Application
- Click “Complete a Business License Application” under “Registration” to begin.
Renew your Business License
Preparation
Gather the information you will need for the renewal.
Note: Boulder Business licenses are issued on a site-by-site basis. Make sure you have the following information for each site, and that you renew each license that is listed in your Action Center.
- Contacts
- Name
- Phone number(s)
- Email address
Current mailing address(es)
Note: businesses may have different mailing addresses for various tax types and licenses.
- Current location address(es)
- Closure date (if the business location has ceased operations)
Renewing a license without making changes to the business location
Follow the steps below to renew a business license when your business has not moved locations.
- Log in to your account at Boulder Online Tax Portal
- Click on the Action Center tab.
- Locate the License Account tile. Click on Renew License (repeat steps below for each site requiring renewal)
- Review each existing contact. Each contact must have a name, contact type, phone number, and email address.
- Incomplete contacts can be Updated or Removed. A selection must be made.
- Complete contacts can be Updated, Not Updated, or Removed. A selection must be made.
- Add new contacts by answering Yes to the question “Would you like to add additional contacts?”
- Confirm your business’s mailing address by answering Yes or No to the question “Has your mailing address changed?”
- If you add a new mailing address, enter the new address and click on Verify Address to confirm the address format with USPS.
- Click on Select this address to choose the appropriate validated address.
PLEASE NOTE: Using a non-validated address may slow or prevent delivery of important tax communications. - If your business has moved locations, refer to the "Renewing a license and moving a location" section of these instructions for more information.
PLEASE NOTE: Any change in address to a location within the City of Boulder must undergo a new zoning review and will incur a $25 application fee. - If your business has closed, refer to the "Closing the location" section of these instructions for more information.
- Answer Check-In Questions. As one is answered, another will populate. There are 3 in total.
- If you answered Yes to the Charitable, Religious or Governmental exemption question, upload your supporting documentation by clicking Attach a File. If you do not qualify for an exemption, an attachment is not required.
- Review and sign the Terms and Conditions and click Submit.
- When complete, you will be directed to the confirmation page.
- Copy your confirmation number for your records.
- Congratulations! You have completed your business license renewal.
Renewing a license and moving a location
Follow the steps below to renew a business license when your business has moved to a new location.
- Log in to your account at Boulder Online Tax Portal
- Click on the Action Center tab.
- Locate the License Account tile. Click on Renew License (repeat steps below for each site requiring renewal)
- Review each existing contact. Each contact must have a name, contact type, phone number, and email address.
- Incomplete contacts can be Updated or Removed. A selection must be made.
- Complete contacts can be Updated, Not Updated, or Removed. A selection must be made.
PLEASE NOTE: There must be at least one Business Owner/Corporate Officer contact on the account. If one does not exist or you have deleted an old Owner/Corporate Officer, this must be the first contact you add.
- Add new contacts by answering Yes to the question “Would you like to add additional contacts?”
- Confirm your business’s mailing address by answering Yes or No to the question “Has your mailing address changed?”
- If you add a new mailing address, enter the new address and click on Verify Address to confirm the address format with USPS.
- Click on Select this address to choose the appropriate validated address.
PLEASE NOTE: Using a non-validated address may slow or prevent delivery of important tax communications.
- If your business has moved locations, answer Yes to the question “Has this site moved locations?”
- Add the closed date and select next
PLEASE NOTE: Any change in address to a location within the City of Boulder must undergo a new zoning review and will incur a $25 application fee.- Add the new location address and click and click on Verify Address to confirm the address format with USPS.
- Click on Select this address to choose the appropriate validated address.
- Fill out the location attributes for the new site.
- If you answered Yes to the Charitable, Religious or Governmental exemption question, upload your supporting documentation by clicking Attach a File. If you do not qualify for an exemption, an attachment is not required.
- If your new location is based in Boulder, a $25 license application fee will be due. Select your preferred method of payment. If no fee is due, skip this step.
- Payment by ACH debit is free. To pay with ACH:
- Select ACH Debit
- Enter a routing number and account number from a check
- Confirm the payment amount
- Credit Card payments will be charged a 2.8% transaction fee by the city’s third-party payment processor. To pay by credit card:
- Select Credit Card
- Click on the link to submit a credit card payment on the confirmation page.
- Payment by check is free. To pay by check:
- Select Check
- Click on Printable View on the confirmation page.
- Select ACH Debit
- Review and sign the Terms and Conditions and click Submit.
- When complete, you will be directed to the confirmation page.
- Copy your confirmation number for your records.
- If you select payment by credit card or check, click on the appropriate link to be routed to the city’s third-party payment processor or to print a payment voucher.
Congratulations! You have completed your business license renewal.
Closing the location
Follow the steps below to update your account when your business has ceased operations in Boulder or has permanently closed.
- Log in to your account at Boulder Online Tax Portal
- Click on the Action Center tab.
- Locate the License Account tile. Click on Renew License (repeat steps below for each site requiring renewal)
- Review each existing contact. Each contact must have a name, contact type, phone number, and email address.
- Incomplete contacts can be Updated or Removed. A selection must be made.
- Complete contacts can be Updated, Not Updated, or Removed. A selection must be made.
PLEASE NOTE: There must be at least one Business Owner/Corporate Officer contact on the account. If one does not exist or you have deleted an old Owner/Corporate Officer, this must be the first contact you add.
- Add new contacts by answering Yes to the question “Would you like to add additional contacts?”
- Confirm your business’s mailing address by answering Yes or No to the question “Has your mailing address changed?”