Any seller participating in a special event must file a return and remit payment of sales taxes for the event, unless the seller has remitted the taxes to the event organizer who has obtained a license as described above. If the event organizer has obtained a license, the organizer must file a return and remit payment for all sellers that have elected to remit taxes to the organizer.
All sellers participating in the event must collect the applicable state and state-administered local sales taxes due and remit the sales tax collected to the Department. However, sellers may elect to remit such taxes to the event organizer, if the organizer has obtained a special event license. A seller participating in the event may make this election, even if the seller has obtained a special event license of their own.
Red Rocks Amphitheatre is a stone formation near Morrison, Colorado. Conveniently located 15 miles outside of Denver, the raw beauty of these rocks is sure to impress you. Thought to have been used by the Ute tribe prior to westward expansion, the rock formations provide ideal acoustics for live music performances – bands and artists perform on a rock stage!
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