City of Aurora
Licensing Section, Suite #1100
15151 E. Alameda Parkway
Aurora, CO 80012
COLLECTION OF SALES TAX
ON MALT, VINOUS AND SPIRITUOUS LIQUORS SOLD BY THE DRINK
Section 130-163 of the Aurora City Code reads:
(a) "Unlawful to assume or absorb tax: It shall be unlawful for any retailer to advertise or hold
out or state to the public or to any customer, directly or indirectly, that the tax or any part
thereof imposed by this division shall be assumed or absorbed by the retailer, or that it will
not be added to the purchase price of the property sold, or, if added, that it or any part
thereof shall be refunded."
(b) "Nothing in this section shall be deemed to prohibit any retailer selling malt, vinous or
spirituous liquors by the drink from electing to include in the purchase price of such liquor
any tax levied by this division. Once having made the election and having reported his or
her decision to the city on such forms as are prescribed by the Finance Director, he or she
must continue to impose and collect the tax in the manner elected unless granted
authorization to change by the Finance Director. Any excess taxes collected are to be
remitted to the city in accordance with Section 130-167."
In accordance with this Section of the Aurora City Code, you are hereby requested to elect one of
the following methods of imposing and collecting sales tax on malt, vinous or spirituous liquors
sold by the drink. Once having made the election, you must continue to impose and collect the
tax in the manner elected unless granted authorization to change by the Finance Director.
I wish to include the sales tax in the price of all drinks sold. Example: Drink will
sell for $2.00 and this price will include the sales tax. ($1.86 plus $.14 tax)
I wish to add the sales tax to the purchase price of all drinks and show it as a
separate and distinct item. Example: Drink will sell for $2.00 plus $.15 tax for a
total of $2.15.
Please complete and return this form to the City of Aurora, 15151 East Alameda Parkway, Suite
#1100, Aurora, Colorado 80012. If you have any questions, please call us at 303-739-7057.
Signature of Applicant Title Date