Staff are required to ensure the successful implementation of these guidelines and the safety of participants. Therefore, staff do not contribute to the capacity limit. Performers, competitors, actors, entertainers, or players are not included in capacity limits as  long as they do not join the spectator/patron areas at any time, which means keeping  at least 25 feet of distance  from spectators. If performers join the patron spaces, they must be included in the capacity limit numbers.
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.

After the event, sellers should file a special event sales tax return by the 20th of the month following the first day of the special event, if they have not remitted sales tax to the event organizer. For example, if an event was held from February 13-15, the special event sales tax return will be due on or before March 20th. More information about filing a return can be found on the "How to File a Special Event Return" section below.


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The Denver Museum of Nature & Science began with one man, Edwin Carter, who in 1868 moved to a one-room cabin high in the Rocky Mountains and singlehandedly amassed the largest collection of Colorado fauna in existence. In 1908, the museum in Denver formally opened, and it made world headlines when in 1926 museum researchers found fossil proof that North America was inhabited over 10,000 years ago. 

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There are plenty of activities for outdoors lovers here. Explore the trails, you’ll find that they lead you through forests and wetlands that surround the dunes. You should also be sure to visit Medano Lake, one of several alpine lakes and filled with trout if you’re a fisherman. Trek out to the Sangre de Cristo Mountains – the Medano Pass Primitive Road guides you through a canyon until you reach the mountains.
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