Licensing requirements
Please note: No part of Ordinance 8425 has changed the nexus requirements under Title 3 of the Boulder Revised Code. However, any marketplace facilitator who maintains any place of business in the City of Boulder directly, indirectly, or by a subsidiary must first obtain a business license by completing a Business License Application at https://boulderonlinetax.gentaxcpc.net/TAP/. Marketplace facilitators apply for a single business license, unless they have established separate legal entities with different Federal Employer Identification Numbers (FEINs) for their own direct sales and sales made by marketplace sellers.
Marketplace sellers that sell tangible personal property, goods, and services exclusively through a licensed marketplace facilitator are not required to obtain a separate business license from the City of Boulder.
However, any marketplace seller who also maintains a place of business in the City of Boulder, directly, indirectly, or by a subsidiary (Multichannel Seller) must first obtain a business license by completing a Business License Application at https://boulderonlinetax.gentaxcpc.net/TAP/.
Collection requirements
A marketplace facilitator licensed with the City of Boulder must collect and remit all applicable City of Boulder sales taxes for any sales made in the City of Boulder through its marketplace, including direct sales made through its marketplace and sales made by marketplace sellers through the facilitator’s marketplace.
Filing requirements
Marketplace facilitators must file sales tax returns with the city reporting all sales made to customers in the City of Boulder through their marketplace, whether taxable or exempt, at the intervals specified on their business license. Tax returns are due by the 20th day following the end of the applicable period**. Sales and use taxes are due according to the following schedule:
Average Sales & Use Tax Liability per Month | Remittance |
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Less than $15 | Annually |
$15 to $300 | Quarterly |
Over $300 | Monthly |
Multichannel sellers that maintain a place of business in the City of Boulder, directly, indirectly, or by a subsidiary are required to file sales tax returns for all sales made in the City of Boulder, regardless of the sales channel. Sales made through licensed marketplace facilitators should be reported in Total Gross Sales and listed as a deduction in Sales to other licensed dealers for purpose of taxable resale. NOTE: Multichannel Sellers using a Marketplace Facilitator should obtain a copy of the marketplace facilitator’s City and State tax licenses in the event of an audit.
**If a tax deadline falls on a holiday or weekend, the due date is the first business day following the 20th of the month.