Occupation Tax Information
Pursuant to Title 3 Chapter 7 of the Boulder Revised Code all persons licensed to sell alcohol in the City of Boulder shall pay an occupation tax according to the type of license held. The fees are due and payable on the first day of January and the first day of June of each year that a valid liquor license is held. If a licensee goes out of business, occupation tax will be assessed until the State and Local licenses are surrendered to the Deputy City Clerk. If a licensee wishes to transfer their liquor license, occupation tax will be assessed to the current owner until the new license is issued or a temporary license is issued. A new or temporary license is considered issued on the day that the Local Authority hand delivers or mails the liquor licenses to the new owner. For purposes of pro-ration of taxes, the City will prorate on a monthly basis. If a license is issued/transferred from the 1st through the 15th of a month, it will be prorated back to the beginning of the month. If a license is issued/transferred from the 16th - 31st of a month, it will be prorated to the end of the month.
|Type of Liquor License:||Occ. Tax|
|Retail Liquor Store||$ 988.50|
|Liquor-licensed Drug Store||$ 988.50|
|Beer & Wine||$1,085.00|
|Hotel - Restaurant||$3,253.00|
|H-R w/ Optional Premises||$3,253.00|
|3.2% On Premise||$ 400.00|
|3.2% Off-Premise||$ 275.00|
|3.2% On/Off Premise||$ 400.00|
If a licensee fails to pay their occupation tax, the City of Boulder has the authority to seize personal property in order to satisfy the occupation tax debt.