Finance

Sales & Use Tax

Introduction

Dear Vendor:

The City of Delta is a home rule city that collects and administers its own sales and use tax, which is currently 3%. You must obtain a Sales and Use Tax License in order to conduct business in the City of Delta. The annual Sales and Use Tax License fee for 2007 is $10.00 and must accompany a completed Sales and Use Tax License Application. All licenses are for a calendar year and expire on the 31st of December. In addition, the Transfer or Commencement of Business Sales and Use Tax Return must be completed and any applicable taxes paid on personal tangible property brought into the City to conduct business. For more information, please refer to the Delta Municipal Ordinance, Chapter 3.04 PDF (151 Kb), which pertains to sales and use tax.

All Sales and Use Tax Returns must be postmarked no later than the 20th of the month following the reporting period. Even if no sales are reported or use tax is due, a return must be submitted for every reporting period.

If you have any questions, please feel free to contact the Finance Department's Sales and Use Tax Division at 970-874-7916.

Otherwise, we will look forward to receiving your completed:

1. Sales and Use Tax License Application PDF (36 Kb)

2. Transfer or Commencement of Business Sales
and Use Tax Return PDF (24 Kb)

3. The license fee and any applicable use tax due.

Sincerely,

Pam Fluckey , Sales Tax Accountant

Additional Forms and Municipal Code Reference

Blank Sales & Use Tax Return Form PDF (56 Kb)

Municipal Code Title 3.08 - Telephone Utilities Tax PDF (151 Kb)