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Sales Tax, Business Fees & Licensing

If you are doing business in Gypsum that requires proper licensing or sales tax payment you are in the right spot. Below is information for various licensing applications and sales tax payments for the Town of Gypsum.  

Business License 

Please use Online Payments if you are starting a new business in Gypsum or renewing your license for an existing Gypsum business. Renewals received after March 31, 2025, may incur a late fee. Businesses outside the Town of Gypsum do not need a business license. 

If you are planning to conduct business or sales in the Town of Gypsum temporarily, please use the Transient Business License Application
Questions? Contact the Business Licensing Department.

Construction Use Tax Refund 

For residential construction projects only, a Use Tax is collected at the time a building permit is issued. The Use Tax is charged at 3% of 50% of the valuation of residential construction. You may apply for a Use Tax Refund for the amount of any sales tax paid on building materials purchased for that specific construction project.

The process of applying for a Use Tax refund is somewhat complicated. Therefore, please contact the Building Department Administrator to discuss the details of this process BEFORE making any building material  purchases for your construction project. 

Building materials are items that will become part of the structure. The following items are NOT considered to be building materials and therefore, are NOT eligible for the Use Tax Refund : 

  • Supplies (i.e. tools, rental equipment, cleaning supplies) 
  • Appliances i.e. stove, refrigerator, washer and dryer, dishwasher… 
  • Landscaping materials 
  • Recreational equipment i.e. basketball courts… 
  • Irrigation system 
  • Home decorations 
  • Home furnishings 
  • Fences 

Questions? Please contact the Building Department Administrator

Contractor License 

All contractors doing work within the Town limits must be licensed with the Town of Gypsum.   

To obtain a Contractor license please visit Online Payments.

All contractors must submit Certificate of General Liability & Workman Comp (if applicable) with the Town of Gypsum as the certificate holder.

Questions? Contact the Business Licensing Department.

Liquor License (Retail & Special Event) 

In order to sell liquor at your place of business or at a special event in Gypsum, you must apply for and obtain a Liquor License. Please know that the process for applying for a Retail Liquor License can take 45-60 days and 30-45 days for a Special Events Liquor License.

Questions? Please contact the Town Clerk.

Retail Liquor License 

To apply for a RETAIL Liquor License:  

  1. Complete and pass the Colorado Applicant Background Service (CABS) by calling, 720-292-2722, toll free 833-224-2227 or email info@coloradofingerprinting.com. 
  2. Fill out and complete the necessary forms and applications included in the State of Colorado’s Retail Liquor Licensing Packet. For questions or inquiries about the State forms please email DOR_LIQLICENSING@state.co.us. 
  3. Submit your CABS results, the completed Colorado Liquor Retail License Packet documents, and applicable fees to the Gypsum Town Clerk. Please make State fee payments out to Colorado Department of Revenue and Town fees payments out to Town of Gypsum.  

The Gypsum Town Clerk will then submit your paperwork to the Gypsum Liquor License Authority for approval. Once approved in Gypsum the Town Clerk will mail everything to the State of Colorado for final approval. Once the State approves the license, the Town Clerk will mail the applicants State approved License along with a Town License to the applicant.  

SPECIAL EVENT LIQUOR LICENSE 

To apply for a SPECIAL EVENT Liquor License: 
Please complete our Special Event Liquor License Application and submit it along with applicable fees to the Gypsum Town Clerk. 

Special Event Liquor License Application
Real Estate Transfer Tax Exemption 

To apply, please fill out the Real Estate Transfer Tax Exemption form for the Town of Gypsum.   

Real Estate Transfer Tax Exemption

Questions? Please contact the Town Clerk.

Sales Tax Reporting 

To file Sales Tax with the Town, please apply for a Sales Tax Remittance Account here.

To remit payments online, please visit our new payment portal: Town of Gypsum - Municipal Online Services

Existing users will have a new account number. If your previous account number was three digits (123), your new account number will be 00123-01. If your previous account number was four (1234) or five digits (12345), the new account number will be 01234-01 or 12345-01.

You will need the amount of your last payment in order to register in the new payment portal.  If you have questions about setting up your account, please contact us here.

Step-by-step instructions: End User Guide - First Time User - Sales Tax
Single-use Bag Fee 

Per Colorado House Bill HB21-1162, beginning January 01, 2023, businesses meeting the criteria outlined in the bill will be required to collect $0.10 per recycled paper carryout bag or single-use plastic carryout bag provided to a customer at the point of sale. 

The bill also bans single-use plastic bags and polystyrene to-go food containers starting January 1, 2024. There are exceptions, please see below.

Businesses will retain four cents of the fee to cover the costs of administration and compliance, while six cents is to be remitted to the Town on a quarterly basis.

What businesses must follow the single-use bag fee?

  • Major grocery stores and supermarkets.
  • Major convenience stores.
  • Major liquor stores.
  • Major retailers.
  • Other major stores that provide plastic bags including any self-checkout and delivery services.

Exemptions:

  • Businesses with three or fewer locations in Colorado.
  • Farmers and roadside markets.
  • Laundry or dry-cleaning services.
  • Pharmacies.
  • Bulk stores.
  • Restaurants are exempt from the plastic bag fee, but are prohibited from distributing Styrofoam containers on and after January 1, 2024.

The bag fee does not apply to anyone who provides proof of participation in federal or state food assistance programs such as SNAP or EBT.

Reporting and Paying Your Bag Fee:

Starting after the first quarter 2024, the Bag Fee Report & Remittance Form is due to the Town of Gypsum on the 20th of the month following the quarter end. The gap between the fee start date of January 1, 2023, and the fee remission date of April 1, 2024, is the result of a drafting error in the legislation. However, the Town of Gypsum is providing the fee remission form now to assist businesses subject to the law to remit fees in 2023, rather than waiting until 2024 if it helps with tracking and accounting. That said, by law, no fees are required to be remitted until April 1, 2024.

  • First Quarter (January - March) -- Due April 20th
  • Second Quarter (April - June) -- Due July 20th
  • Third Quarter (July - September) -- Due October 20th
  • Fourth Quarter (October - December) -- Due January 20th
  • The return is due the next business day if the 20th is on a Saturday, Sunday, or legal holiday.

If bag fees due to the Town for a particular quarter do not amount to $20 or more, the business may retain those collected fees until such time as they have accumulated at least $20 total and remit in that quarter. However, businesses are required to submit information quarterly whether revenues exceed $20 or not.

To report and remit your bag fees to the Town of Gypsum, please fill out the Bag Fee Report & Remittance Form and submit it per the instructions on the form.

Bag Fee Report & Remittance Form
Bag Fee Uses: 

Since the bag fee is a fee and not a tax, all proceeds collected in accordance with this State law may only be used for the purposes listed below and may not be used for general government expenses or for general sustainability projects.  The fees collected under this law will be tracked and managed in a separate fund established by Finance staff.

  • Administrative or enforcement costs associated with developing and implementing the fee.
  • Providing reusable bags to the community.
  • Educating residents, businesses, and visitors about the impacts of disposable bags.
  • Other waste reduction, recycling, composting, or waste diversion programs.
Tobacco Retail License 

If your business sells tobacco or nicotine products in the Town of Gypsum you must apply for an annual Tobacco Retail License. New licenses are $50 and renewals (you will need to re-apply for the license each year) are $25.  

To be compliant you may not sell tobacco products to anyone under the age of 21 and your Tobacco Retail License must be prominently displayed in a publicly visible location at your business. 
What is considered a tobacco retailer?  
A Tobacco Product Retailer means any person who engages in the sale of Tobacco Products directly to the public from any store, stand, booth, concession, outlet, vehicle, cart vending machine, structure or any grounds or any other enterprise that Sells, offers for Sale, or does or offers to exchange for any form of consideration Tobacco Products.  “Tobacco Product Retailing” shall mean the doing of any of these things.  This definition is without regard to the quantity of Tobacco Products sold, offered for sale, exchanged, or offered for exchange. 
What is a "tobacco product" 

  1. Any product which contains, is made or derived from tobacco or used to deliver nicotine, synthetic nicotine or other substances intended for human consumption, whether heated, chewed, absorbed, dissolved, inhaled, snorted, sniffed or ingested by any other means, including, but not limited to cigarettes, cigars, little cigars, chewing tobacco, pipe tobacco, snuff, bidis, snus, nicotine product, mints, hand gels; and 
  2. an Electronic Smoking Device; and 
  3. notwithstanding any provision of (1) and (2) listed above to the contrary, “Tobacco Product” includes any component, part, accessory or associated Tobacco Paraphernalia (any item designed for the consumption, use or preparation) of a Tobacco Product whether or not sold separately.  FDA-approved cessation products are excepted.