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.
This guidance should be applied beyond traditional events if the business in question does not clearly fit into any other guidance category. For example, escape rooms do not clearly fit into any one business sector, so they should follow guidance for unseated indoor events. Other examples include arcades, wedding receptions, large-scale trade shows, and museums.
Whether fact or fiction, real or mythical, these events celebrate historic traditions. The West is Colorado’s culture and there’s no better place to soak that up then the Colorado State Fair. It’s an eleven-day extravaganza with rodeos, concerts, crafts, carnivals and livestock. Denver’s National Western Stock Show embodies the spirit of the west over sixteen days.
Make your Memorial Day memorable at Craig’s Grand Olde West Days or MountainFilm in Telluride. June, July, August and September are perhaps the hardest hitting when it comes to sheer number of events. Every single weekend you’ll have a handful of fun festivals to choose from. Splash around at FIBArk in June or the Colorado State Fair in Pueblo over Labor Day.
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.
Its original dwellers would have climbed the rock face using narrow toeholds; its limited accessibility made it easy to defend against intruders. Cliff Palace was constructed in the cliff face with sandstone blocks, mortar, and wooden beams. It once had over 150 rooms and 25 kivas and was probably used for ceremonial purposes. As with Balcony House, Cliff Palace is only accessible on a ranger-guided tour.
Not a drive for the faint of heart, as the trees disappear, so do the guardrails. Take your time around the curves for the sake of the views and your own safety. You’ll see mountain goats and bighorn sheep continue to graze without even batting an eye at your visit. Enjoy looking down on the world – the clouds don’t even make it up here all the time!