Coronavirus Emergency - Sales Tax Deferral
Interim City Manager Amber Blake signed into order the deferral of sales tax payments to help mitigate the impacts of the COVID-19 pandemic on businesses that qualify within city limits. The City is accepting applications for the deferral of payments due during the period when the Emergency Declaration is in effect.
The City Clerk's Office handles the following licenses for the City of Durango:
Business / sales tax licenses expire on December 31 of each year, and must be renewed by January 31 to avoid a late fee. Liquor licenses expire a year after the date they were issued. Medical marijuana renewals must be completed and submitted by December 1 of each year.
Posting & Exhibiting
The current license must be posted in a conspicuous place at the business location for the full term of the license.
Business & Sales Tax License Fees
Every business applicant pays the city a $30 application fee. This also applies to an existing business which changes its location within the city limits; the application fee is waived if the move is within the same building. The Planning and Fire departments may charge additional fees for their required inspections and reviews pertaining to city code and zoning.
The amount of the business license fee is based on the number of employees, whether full- or part-time. The number of employees is determined by the monthly average of employees during the preceding year. The license fee for a new business shall be based on the estimated monthly average number of employees for the next ensuing 12 months.
License Fee Schedule
|Number of Employees||License Fees|
|5 or fewer||$50|
|6 to 10||$78|
|11 to 20||$105|
|21 or more||$122|
Additional License Information & Fees
- Event Business License Fee: $25 for 0-15 events and $50 for over 15 events.
- Lodger's Tax License: The city charges a one-time processing fee of $25 on applications in this category.
- Nonprofit Organizations: No license fee - just the application fee and whatever fee the Planning and/or Fire departments charge for review and inspection.
- Sales / Use Tax Only License: $25 - this category is for businesses located outside Durango, that only deliver into the city using a common carrier.
Specialty licenses may have additional licensing fees. These relate to:
- Carnival and circuses
- Cross connection control technicians
- Merchant patrol / private investigators
- Pawnbrokers / second hand goods dealers
- River rafting companies
- Tree trimmers
Business and sales tax licenses expiring on December 31 must be renewed and fees paid annually by January 31. The city assesses a $30 late fee on renewals completed after January 31. Licenses not renewed by March 1 will be cancelled.
All activities engaged in or caused to be engaged in with the object of gain, benefit, or advantage, direct or indirect.
Engaged in Business
Performing or providing services or selling, leasing, renting, delivering, or installing tangible personal property for storage, use, or consumption. Engaged in business in the city includes, but is not limited to, any of the following activities by a person:
- Directly, indirectly, or by a subsidiary maintains a building, store, office, sales room, warehouse, or other place of business with the jurisdiction
- Sends one or more employees, agents, or commissioned sales persons into the jurisdiction to solicit business or to install, assemble, repair, service, or assist in the use of its products or for demonstration or other reasons
- Maintains one or more employees, agents, or commissioned sales persons on duty at a location within the jurisdiction
- Make more than one delivery into the jurisdiction within a 12-month period
Persons working within the city for remuneration under the control and direction of an employer.
A vendor operating within the city limits at authorized events. An event per day activity. For example, the Farmers' Market would consist of 24 to 48 events (six months times one or two days per week).
Any activity conducted for financial gain as an accessory use, in a residential structure inside City limits, that is secondary to the principal residential use.
A corporation in which no part of the income or profit is distributable to its members, directors, or officers. The corporation may be organized for any lawful purpose, including, without being limited to, any one or more of the following purposes:
- Animal husbandry
- Commercial association
- Industrial association
- Professional association
- Trade association