Denver Occupational Privilege Tax Form – Fill Out and Use This PDF

Business Name		Account Number	Phone Number
						YOU MUST FILE A RETURN EVEN IF YOU
Primary Business Location				Period End Date		HAVE DETERMINED NO TAX IS DUE
						IMPORTANT INFORMATION IS ON THE

BACK

If the number of employees for which the business is liable (Line 2) is different from the number of employees from whom the tax was withheld (Line 3) or if no tax is due, you must attach an explanation.

I. BUSINESS OCCUPATIONAL PRIVILEGE TAX

Line 1. Enter the number of self-employed individuals, owners, partners or managers. Multiply this number by $4.00 and enter the total.

NOTE: This line is for self-employed proprietors, partners, or managers of the business. There is no minimum level of monthly earnings required for self-employed proprietors, partners, or managers to be liable.

NOTE: All businesses located in Denver or performing work in Denver, regardless of the length or duration, are required to pay the minimum $4.00 Business Occupational Privilege Tax (OPT) for each month even when there are no taxable employees.

Line 2. Enter the number of employees for which the business is liable. Multiply this number by $4.00 and enter the total.

Liable employees are those who worked all or part of their time in Denver and received gross compensation of at least $500 for the month for services performed in Denver. Include all qualifying employees, even if some have another employer that is withholding this tax. The business is still liable for the business portion if the compensation was $500 or more. In the case of corporations for purposes of this tax, everyone, including all corporate officers, are considered employees.

II. EMPLOYEE OCCUPATIONAL PRIVILEGE TAX

Line 3. Enter the number of employees liable for this tax. Multiply this number by $5.75 and enter the total.

This line is for all employees who received gross compensation of at least $500 for the month for services performed in Denver. Corporations under the Business OPT ordinance are considered to only have employees, not owners. Therefore all corporate officers meeting the earnings requirement in Denver, should be included here. If any employee has another employer who is withholding this tax, Form TD-269 must be furnished to the secondary employer verifying the primary employer is withholding the tax.

Line 4a. If the return is filed or paid after the due date, enter 15% of Line 4, or $25.00, whichever is greater.

Line 4b. If the return is filed or paid after the due date enter 1% of Line 4 for each month or part of a month past due.

Line 5. Add Line 3, Line 4a, Line 4b. Enter the total. This is the total amount owed. Include a check or money order made payable to Manager of Finance.

RETURN LOWER PORTION - DETACH HERE

CHECK HERE IF THIS IS AN AMENDED RETURN

DENVER OCCUPATIONAL PRIVILEGE TAX RETURN

ACCOUNT NUMBER TaxType

Period End

Due Date

Media #

Occupational Privilege Tax

000000000005

NAME

PRIMARY BUSINESS LOCATION

000000000005

I hereby certify, under penalty of perjury, that the statements made herein are to the best of my knowledge true and correct.

Signature (Required)

Title

Date

BUSINESS OCCUPATIONAL PRIVILEGE TAX

1Enter the number of liable self-employed individuals, owners, partners or managers for each month, add across and enter the total.

MONTH 1

MONTH 2

MONTH 3

TOTAL

Multiply Total by $4.00

EMPLOYEE OCCUPATIONAL PRIVILEGE TAX

3Enter the number of liable employees for each month, add across and enter total.

MONTH 1

MONTH 2

MONTH 3

TOTAL

Multiply Total by $5.75

4Total Tax: Add Lines 1, 2 and 3

6TOTAL DUE AND PAYABLE: Add Line 4, 5a, 5b. This is the total due. Include a check or money order payable to MANAGER OF FINANCE

00000000000500000000005