Construction & Permits
Joint and several tax responsibility falls upon these two parties whenever real property is improved.
Who are the contractor and the owner/lessee?
This preparation of sugar or natural sweeteners is taxable unless it contains flour or requires refrigeration.
What is candy?
A General Business License is valid for two years from this date.
What is the date of issuance?
Aurora auto repair shops may not avoid collecting retail sales tax by doing this when acquiring parts for their end customers.
What is paying sales tax on the original purchase of the parts?
This local municipal excise levy applies to the total amount paid to enter any public sporting event, movie, or concert.
What is the admissions tax?
This is the percentage of the estimated construction project value used to calculate the initial use-tax deposit for projects requiring a building permit,.
What is 50 percent (or 100 percent of the total estimated cost of construction materials)?
While groceries for domestic consumption are generally exempt, food items sold via this automated method are always subject to tax.
What are vending machines?
This flat fee late charge can be tacked on if an application is not submitted within 30 days of commencing business.
What is a $50.00 penalty?
This initial upfront deposit collected on an auto part until a used component is returned must be included in the taxable purchase price.
What is a core charge?
This common night-spot surcharge is completely subject to admissions tax.
What is a "cover charge" (or door charge)?
On non-permitted projects, this non-taxable service element becomes fully taxable if it is not separately stated on the invoice.
What is service or installation labor?
The tax code treats a bakery as this type of business if it begins offering drinks or meals alongside baked goods.
What is a restaurant or deli?
To operate legally in Aurora, multi-location businesses must secure a license for this.
What is a license for each separate location?
Starting November 1, 2022, this government tire program became entirely exempt from Aurora sales and use tax.
What is the Colorado Waste Tire Fee?
Events sponsored, conducted, or hosted in facilities owned by this specific type of educational institution are entirely exempt from admissions tax.
What is a school?
This type of concrete project item is not considered a construction material and is instead treated as a taxable consumable supply.
What are concrete forms (or lumber used for forming)?
This category of food purchases—such as office coffee, birthday cake for an employee, or bottled water services for staff—is always taxable.
What are business/commercial food purchases?
In the event of a business partner's passing, this person does not need to secure a brand new license to continue operations.
Who is the surviving spouse or partner?
This is required if a shop supply (like fasteners or bolts) are purchased tax-free but given to a client without an itemized charge.
What is assessing and paying use tax on the purchase price of the parts
Even though they enjoy general exemptions on purchases, these institutions are never exempt from collecting and remitting tax on public events they host.
What are charitable organizations?
This is the deadline window following final inspection or certificate of occupancy for a contractor to submit a detailed project reconciliation and remit excess taxes.
What is 90 days?
This permit is required of food trucks in addition to Aurora, County, and State registration.
What is a Fire Safety Permit?
This maximum limits the number of temporary retail business licenses an individual can be issued within a single 12-month period.
What is five?
While basic dealer preparation fees are taxed, this optional vehicle add-on is excluded from City tax, along with gap insurance.
What is an extended warranty?
This entity is completely exempt from paying admissions taxes on any event it directly conducts or operates.
What is the City of Aurora?