Flea Markets Guide

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					                       CITY OF COLORADO SPRINGS TAX GUIDE


            SPECIAL EVENTS/TRADE SHOWS/BAZAARS/FLEA MARKETS

Special events, trade shows, bazaars, flea markets, carnivals, and the like are special sales events
at which multiple vendors gather and sell on a temporary basis. The event is typically hosted by
a central individual or organization that may charge vendors for the right to sell at the event.
The sale of property at these special events is taxable, and City sales tax must be collected and
remitted to the City.

Every vendor selling in the City of Colorado Springs is required to have a permanent or
temporary sales tax license. However, since many of the vendors at these special events sell on a
one-time basis, and in order to facilitate the collection and reporting of sales tax, it is preferred
that, in lieu of licensing each vendor, the event organizer coordinates the collection and reporting
of sales taxes for all vendors. If the event organizer does not hold a permanent City sales tax
license, the organizer must obtain a temporary sales tax license from the Sales Tax Division and
may be required to post a refundable cash bond. The organizer must then report to the City all
taxable sales made by vendors that do not have a permanent City sales tax license.

The event organizer must maintain a list of participating vendors including each vendor’s
business name, address, telephone number, and the owner's name, address and telephone
number. The organizer must obtain a copy of a City sales tax license from each vendor that
holds a permanent City sales tax license.

The event organizer must notify all vendors of their responsibility for collecting City sales tax
and shall furnish each vendor with a means of providing the organizer with sales figures and
sales tax collected. Vendors in the event who have a permanent City license shall report their
sales and remit sales tax on their regular sales tax returns. Vendors without a permanent City of
Colorado Springs sales tax license must collect City sales tax as a separate charge on each
taxable sale and report those sales and pay the sales tax collected to the event organizer. The
event organizer will report to the City on a special one-time return provided by the City all sales
made by vendors who do not have a permanent City license.

The City Sales and Use Tax Ordinance requires charitable and religious organizations to collect
City sales tax on the sale of tangible personal property made by the organization. The
organization’s exempt status does not extend to persons purchasing from a tax-exempt
organization. If sales are made by a tax-exempt organization, the organization is operating in the
capacity of a retailer and is responsible for collecting and remitting sales tax in the same manner
as any other retailer.

In addition to Special Events with multiple vendors, individual vendors may make sales in the
City on a temporary basis. Such vendors might sell tools, carpets, luggage, artwork, Christmas
trees, and the like. Any vendor selling at retail in the City on a temporary basis must obtain a
temporary sales tax license from the City, post a cash bond, and collect and remit city sales tax.
RELATED TAX GUIDE TOPICS

      Charitable, Religious, and Governmental Exemption
      Fund Raising
      Occasional Sales/Casual Sales


CS Code Section 2-7-104: WORDS & PHRASES DEFINED: RETAILER
CS Code Section 2-7-201: IMPOSITION OF TAX
CS Code Section 2-7-404: CHARITABLE AND RELIGIOUS ORGANIZATIONS
CS Code Section 2-7-501: LICENSES REQUIRED
CS Code Section 2-7-505: TEMPORARY LICENSE; CASH BOND
CS Code Section 2-7-602: RETAILER’S RESPONSIBILITY
CS Code Section 2-7-809: UNLAWFUL TO ASSUME OR ABSORB TAX
CS Code Section 2-7-1007: UNLAWFUL ACTS




THE ABOVE INFORMATION IS A SUMMARY IN LAYMAN'S TERMS OF THE
RELEVANT COLORADO SPRINGS TAX CODE FOR THIS INDUSTRY OR BUSINESS
SEGMENT. IT IS NOT INTENDED FOR LEGAL PURPOSES TO BE SUBSTITUTED FOR
THE FULL TEXT OF THE CITY OF COLORADO SPRINGS SALES AND USE TAX
ORDINANCE.

Revised 6/6/00

				
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