OverviewAll sales in the City are subject to the City sales tax according to City Code Section 22-56 and are listed specifically in Section 22-57. Some goods and services are exempted from tax in City Code Section 22-58. There's more about exemptions on the page Exemptions from Tax. (Part 11-Code of Laws, Chapter 22-Taxation, Article 1-Sales and Use Tax, Division 1-Sales Tax.)
|General Merchandise||8.0%||2.9% State, 1.1% District, 0.5% Jefferson County Open Space, 3.5% City|
|All Food||4.0%||0.5% Jefferson County Open Space, 3.5% City|
|Accommodations||14.5%||2.9% State, 1.1% District, 0.5% Jefferson County Open Space, 10.0% City|
|Admission to Events||4.0%||4.0% City|
Most of the City's tax forms are available online.
SaleA sale occurs within the City if the title to or possession of goods or the performance of services for a price takes place within City limits regardless if the price is paid or promised in money, digital money, services, or goods or a combination of any them.
- All sales are taxable unless they're exempted. When sales are made without collecting sales tax, the tax becomes a liability to both the vendor and the purchaser until it's paid.
- All money collected by a vendor as City sales tax is the property of the City according to City Code Section 22-40(d). Paying this money to any person or entity (such as using it to pay bills) other than the City is unlawful and prohibited by City Code Section 22-40(e-f).
- The right amount of sales tax must always be remitted to the City, even if too little was collected.