Is Aspen a home rule city?

Yes, the City of Aspen is a home rule city.  Neither the Colorado Department of Revenue nor any other taxing authority may collect taxes on behalf of the City.  Any person who is engaged in business in the City of Aspen must obtain a City license and collect and remit Aspen taxes on all taxable transactions. Tax returns and remittances must be sent to the City of Aspen and not to the Colorado Department of Revenue.  Payment to the wrong jurisdiction does not relieve a retailer of its liability to the City.  

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1. Is Aspen a home rule city?
2. What is the purpose of the vendor’s fee deduction?
3. When preparing my sales tax return, what supporting documents for my deductions should I retain?
4. I over collected sales tax on several transactions. How do I account for this excess tax on my return?
5. Should sales tax be collected on transactions for deliveries to customers in Aspen city limits?
6. I am a subcontractor working on a project within Aspen city limits. Do I need to charge sales (or use) tax on construction materials purchased for the project by the general contractor?
7. What do I do if a purchaser insists they are exempt from tax but cannot produce the appropriate documentation?
8. Will I ever get audited?
9. Are direct sales to charitable organizations exempt from sales and lodging tax?
10. Are direct sales to governmental entities exempt from sales and lodging tax?
11. What do I need to keep on file when I make a sale to one of these entities?
12. How do I obtain a wholesale license for the State of Colorado?
13. If my business is service oriented, would I ever need to collect sales tax?
14. When would I deduct bad debts or returned goods on my sales tax return?
15. I rent out my home but only on a long term basis. Do I need to collect sales tax?