City and
TAX GUIDE
Topic No. 68
RULES AND REGULATIONS
The Manager of Revenue periodically prescribes forms
and promulgates rules and regulations which are used in the administration and
enforcement of the applicable sections of the Denver Revised Municipal Code
(DRMC).
There are currently six Rules/Regulations in effect
pertaining to tax collection:
1. Rules Regarding the
Assessment and Collection of Sales and Use Tax on Sales and Use of Tangible
Personal Property Acquired by Construction Companies. (Effective 09/04/01)
2. Rules Implementing the
Exemption for Certain Food and Drink under the City Retail Sales and City Use
Tax Articles of the
3. Rules Regarding the Assessment and Collection
of Sales and Use Taxes on the Sales and Use of Newspapers and Other
Publications. (Effective 04/25/82)
4. Rules Relating to Frequency of Periodic Sales
and Use Tax Returns. (Effective
10/15/93)
5. Rules Governing Hearings Before the Manager
of Revenue. (Effective 01/29/02)
6. Rules Regarding Previously Paid Sales or Use
Taxes. (Effective 12/17/01)
There is also
a rule relating to open records:
Rules Governing Access to
Records Open to Inspection or Copying under the
These
rules are available from www.denvergov.org or the Taxpayer
Service Section of the Treasury Division at 720-913-9475.
* DRMC Section 53-23. Administration of article; rules and regulations - Sales.
* DRMC Section 53-94. Administration of article; rules and regulations - Use.
* DRMC Section 53-169. Administration of article; rules and regulations - Lodgers.
* DRMC Section 53-239. Administration of article; rules and regulations - Occupational Privilege - Employee.
* DRMC Section 53-294. Administration of article; rules and regulations - Occupational Privilege - Business.
* DRMC Section 53-344. Administration of article; rules and regulations - Facilities Development Admissions.
* DRMC Section 53-398. Administration of article; rules and regulations - Telecommunications Business.
THE
ABOVE INFORMATION IS A SUMMARY IN LAYMAN'S TERMS OF THE RELEVANT
Revised 12/2009