Sales, Use & Lodgers Tax
The City of Durango is now processing all online Sales, Use & Lodgers Tax Return payments through MUNIRevs and no longer through Citizen Access. New Users will need to Register in MUNIRevs to manage your municipal taxes and licensing.
Durango is a home rule city. As a result, the licensing and tax structure may be different than those of the State of Colorado or other taxing jurisdictions. Please contact us if you have any questions or need clarification on any issue.
Retail sales inside the city limits are taxed at a total tax rate of 8.4% which includes a 2.9% state tax, a 2% county tax, and a 3.5% city tax. The city collects three tax types:
|Sales||Collected by retailer at point of sale or rental||3.5%|
|Use||Payable by the "user" of the product when City of Durango sales tax has not been collected at the point of sale or on rental payments||3.5%|
|Lodgers||Payable in addition to the city sales tax||5.25%|
|Sales tax breakdown|
|2005 Capital Improvement||.25%|
Generally, taxes are to be reported and paid on a monthly basis. If the tax liability is estimated to be less than $300 per month, the applicant may request to file and pay on a quarterly basis. If the tax liability is less than $50 per quarter or the business is service based, the applicant may file on an annual basis. The due date of returns is the 20th of the month following the end of the month / quarter / year. Delinquent returns are subject to a penalty of 10% plus interest. Businesses must file a return for the periods, even if no taxes are owed.
All lodgers' taxes are to be reported and paid on a monthly basis.
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.
MuniRevs Licensing and Sales Tax FAQ's
- My business is making retail sales. Do I need a City of Durango license?
- If your business is making sales (in person or sales delivered by common carrier) you would need a license in place to remit sales tax. Licensing is required for professional services occurring in Durango city limits as well.
- What types of payment can be made in MuniRevs?
- Credit, Debit, E Check
- What if MuniRevs says my business doesn’t exist or have link up information?
- Your business did not have a current license so you would need to apply for a new license in MuniRevs.
- How do I amend a sales tax return?
- Provide a copy of the original return then fill out and highlight on a second copy the amendments being made. Notate it as “Amended” at the top and mail both forms in.
- What if my filing frequency changed?
- Contact the City of Durango at 970-375-5033 and we can update it if appropriate.
Lodgers' tax increase
After the approval of ballot question 1-A presented to voters April 6, 2021, the city is authorized to increase the city lodgers' tax rate from 2.0% to 5.25%
After the adoption of the ordinance amending pertinent sections of Chapter 23 of the Code of Ordinances an effective date for the increase is June 1, 2021.