Financial Operations

Sales, Use, and Lodging Taxes

Sales and use taxes are a very important source of revenue and comprise more than 40% of the City of Grand Junction's total revenues. The City currently has over 3,800 vendors who are licensed and collect the City's sales tax on their business transactions. A business is required to collect the City's sales tax when it sells at retail tangible personal property inside the City limits. Customer Service is responsible for maintaining these sales tax accounts including setting up and issuing new licenses and processing all sales tax returns and payments as filed by the vendors. We are also responsible for the interpretation of sales tax rules including familiarization and reference to the State of Colorado statutes. Of the 3,800 licensed vendors in the City, a few are also required to collect lodging tax (3%) which is used solely by the Visitors and Convention Bureau to promote tourism in the City.

NEW IN 2007- The City of Grand Junction Sales and Use Tax License no longer has an expiration date. The license is now valid until it is canceled. The City License is issued with the requirement that all City laws will be followed, if for some reason a business is not in compliance with those laws, the License can be suspended or revoked.

The Customer Service Division publishes a Sales & Use Tax Information Guide to help new vendors navigate through what can be a complex and frustrating topic. This user friendly guide takes you from who must obtain a City sales/use tax license to reporting periods and filing dates. It also includes a checklist for starting a new business as well as phone numbers and addresses for numerous other resources.

Last year we also added the City Limits Address Guide to the on-line forms and documents. The Address Guide is a comprehensive list of all addresses inside the City limits. This is important to vendors who deliver goods, because the sales tax for those transactions is determined by the delivery address. When it is inside the City the City sales tax is charged, but if it is not inside the City sales tax is not charged. We also have an on-line search which is very easy, helpful, and contains the most up-to-date information. To learn more about the Address Guide and the On-Line search go to address guide.

The City's sales tax rate is currently 2.75%. The combined rate is 7.65% (2.9% State of Colorado, 2.0% Mesa County, 2.75% City of Grand Junction). The City licenses it's vendors separately from the State. The State of Colorado (Mesa County) sales tax office can be reached at 970-248-7140.