Sales, Use, & Lodging Taxes
Attention Sales Tax Account Customers: The City of Grand Junction is moving sales tax processes to a new tax and revenue system with an implementation goal of December 2022. More information will be published on this page as it becomes available.
Please click here to schedule a virtual meeting.
Sales and use taxes are the largest sources of operating revenues for the City of Grand Junction. The City currently has over 5,400 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 retail tangible personal property inside City limits. Of the 5,400 licensed vendors in the City, a few are also required to collect lodging tax (6%) which is used solely by Visit Grand Junction to promote tourism in the City.
The City's sales tax rate is currently 3.25%. The combined tax rate is 8.52% and the breakdown is as follows:
- City of Grand Junction Sales Tax = 3.25%
- State of Colorado Sales Tax = 2.90%
- Mesa County Sales Tax = 2.37%
Expiration of the License
The City of Grand Junction Sales and Use Tax License no longer has an expiration date. The license is valid until it is canceled and is issued with the requirement that all City laws will be followed. If a business is not in compliance with those laws, the license can be suspended or revoked. The City licenses its vendors separately from the State. The State of Colorado Department of Revenue office can be reached at 970-248-7140 and Mesa County Finance can be reached at 970-244-1675.
City Limits Search
Not sure if an address is located inside city limits? An online city limits search is available for your convenience. This is important to vendors who deliver goods because the sales tax for those transactions is determined by the delivery address. When the delivery address is located inside City limits, then City sales tax is charged. If the delivery address is not located inside City limits, then City sales tax is not charged.
File and Apply Online
You can now file your sales and use tax online! Please read these instructions (PDF) carefully to get started. The new online portal allows you to apply for a sales tax license, file returns, view your sales tax account balance, access your filing history, and more! It is important that you use Google Chrome for your web browser.
Short-Term Rental Hosts
We now use Host Compliance for all short-term rental sales and lodging tax collections. A permit is required to operate a short-term rental. Please visit Community Development for short-term rental permit regulations.
Sales & Use Tax 101 Classes
Located at City Hall in the Executive Conference Room. Check-in at the Finance office on the second floor, left off the elevator. Registration is required to attend a class.
- Account Change or Closure Form (PDF)
- Annual Sales Tax Return (PDF)
- Annual Sales Tax Return Instructions (PDF)
- Annual Use Tax Return (PDF)
- Application for Sales Tax License (PDF)
- Certificate of Taxes Due (PDF)
- Construction Materials Use Tax Return (PDF)
- General Use Tax Return (PDF)
- How To Document Tax Exempt Sales (PDF)
- Initial Use Tax Return (PDF)
- Monthly Sales Tax Return (PDF)
- Monthly Sales Tax Return Instructions (PDF)
- Municipal Home Rule Affidavit of Exempt Sale (PDF)
- Notice of Lodging Tax Increase (PDF)
- Notice of Sales Tax Increase (PDF)
- Notice of Vendor's Fee Cap (PDF)
- Occasional Sale Declaration (PDF)
- Quarterly Sales Tax Return (PDF)
- Quarterly Sales Tax Return Instructions (PDF)
- Sales and Use Tax Refund (PDF)
- Sales Tax Chart (PDF)
- Special Event Packet (PDF)