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1. Do I need a license to conduct any business in Windsor?

Yes. Everyone who falls within the definition of “engaged in business” in Windsor is required to obtain a Windsor Business License. This applies to all businesses who conduct retail or wholesale sales and to all businesses who only perform services to the public. Service-only businesses may include: daycare providers, physicians or dentists, bookkeepers, insurance agents, home healthcare providers, all therapists, pet sitters and groomers, cosmetologists and barbers, painters, roofers, contractors, construction companies, realtors, etc. The license is an annual license based on the calendar year.

“Engaged in Business” means performing or providing services, or selling, leasing, renting, delivering, installing or any activity in connection with the selling, leasing, renting, delivering, or installing in the Town of tangible personal property by a retail sale, for use, storage, distribution, or consumption within Windsor. This term includes, but shall not be limited to, the following acts or methods of transacting business:

(a) Maintaining within the Town, directly or indirectly or by a subsidiary, of an office, building, structure, store, distributing house, salesroom or a house, warehouse, mobile vendor, or other place of business;

(b) Maintaining within the Town an office for employees, agents, or commissioned sales persons to solicit business or to install, assemble, repair, service, or assist in the use of its products, or for demonstration or other reasons;

(c) Owning, leasing, renting, or otherwise exercising control over real or personal property within the Town;

(d) Making more than one (1) delivery into the Town within a twelve-month period;

(e) Mobile food vending.

2. What type of license do I need before doing business in Windsor?

The kind of business you are conducting in Windsor will determine the type of Windsor license you need to apply for.  Please note that in each instance of business, the Windsor license is required prior to conducting business.  Businesses located outside of Windsor are also required to obtain a Windsor Business License.  A separate Windsor license is required for each place of business located inside the city limits.  The license does not travel from one location to another.  And, a Windsor license does not transfer from one owner to another upon the sale or relinquishment of the business.  If you have questions concerning any of the types of Windsor licenses, email Revenue Technician or call 970-674-2486.

Types of Windsor license applications include:
Business License – Anyone conducting any kind of business in Windsor is required to obtain a Business License.  The cost is $25.00 per year and can be obtained through Windsor MUNIRevs.

Important:  There may be State or Federal agencies or other Service Areas inside the Town of Windsor that have special permit or licensing requirements in addition to or prior to obtaining a Windsor Business License:  i.e. daycares, home occupation businesses, gun shops, liquor sales etc.  
 
Retail Sales Tax License – The Retail Sales Tax License is a DUAL license that includes both the Business License and the Retail Sales Tax License for Windsor.  The cost is $25.00 per year and can be obtained through Windsor MUNIRevs.  

Important:  It is prohibited to make sales inside Windsor if there is not an active State of Colorado Sales Tax License issued to the business first. Prior to applying for the Windsor Retail Sales Tax License, you must obtain a State of Colorado Department of Revenue license account number. The Colorado Department of Revenue (CDOR) license is in addition to the Windsor license and is not the same as the business registration number issued by the Colorado Secretary of State.  If you have not yet obtained a CDOR license, it highly recommended that in-lieu of applying for the State license on-line,  you go directly to the Colorado Local Service Center nearest you.  The CDOR Front Range office is located at 3030 S. College Avenue, Ft. Collins CO  80526, or call them at 970-494-9805.  The CDOR sales tax license number will be issued on-site the same day the State license is applied for at the Service Center, versus having a 30 day or more waiting period for an on-line application response. 

A State of Colorado Department of Revenue Sales Tax License is not  required if the business does not make any taxable sales of tangible personal property or provide any taxable services inside the State of Colorado.  The State of Colorado website, FYI Sales 9 will provide more information on licensing.  A local phone call to the State of Colorado Department of Revenue is suggested, 970-494-9805.

Mobile Food Vendors - Mobile Food Trucks are retail sales vendors and a Windsor Business and Retail Sales Tax License is mandatory prior to making sales inside the city limits.  The cost is $25.00 per year and can be obtained through Windsor MUNIRevs.  After obtaining the retail sales tax license number from the State of Colorado Department of Revenue, a Mobile Food Vendor can then start the process to set up and make sales inside Windsor.  Review by Zoning will be performed and upon their approval, the Windsor Business and Retail Sales Tax License will be issued. Restrictions do apply as per the Windsor Zoning Code in Section 16-10-110.  Questions concerning the mobile food vendor zoning code regulations should be directed to Planning and Zoning, 970-674-2430. 

Special Event Retail Sales Tax License – A Windsor “Special Event” is defined as a retail sales event where three (3) or more people, businesses, or organizations are making sales of tangible personal property, at one location in Windsor, for less than seven (7) consecutive days.  Windsor requires only the Event Organizer to obtain a Special Event license through Windsor MUNIRev. This Windsor license serves as a “blanket license”, therefore individual retail vendors are not required to obtain a Windsor license for the pending event.  Within 10-days prior to the start of the event, the Event Organizer must also prepare a Vendor Worksheet, included with the application, listing the contact information for all vendors attending the event.  You may email Revenue Technician or call 970-674-2486 if you have questions.

If the event is going to be held on city-owned property, parks, or buildings, the Event Organizer must contact the Recreation Coordinator for Community Events at 970-674-3510 to obtain the complete Special Event Guidelines (PDF) packet prior to applying for the Windsor Special Event Retail Sales Tax License.  When any event or sales are taking place on city-owned property, the Recreation Coordinator must first approve the event before the Windsor Special Event Retail Sales Tax License is issued.

The cost of the Windsor Special Event Retail Sales Tax License is $25.00 per event, per year.  Other City Departments or agencies outside of the Town may require additional fees. Other regulations may also apply.

When issued, this Windsor license authorizes the “Event Organizer” to become the Tax Collection Agent for Windsor.  Although individual participants are not required to hold a Windsor license, each participant is required to report their total gross sales and turn over the total Windsor sales tax directly to the Event Organizer at the conclusion of the event.  It is then the responsibility of the Event Organizer to prepare the final Windsor sales tax return and make payment in full to Windsor Finance within fifteen (15) days following the event.  If you have any questions concerning Windsor sales tax & reporting, email Revenue Technician or call 970-674-2486.

Depending on how the Event Organizer has licensed with the State of Colorado will determine how individual participants license and report State of Colorado sales taxes. The State also allows the Event Organizer to obtain a “blanket license” that works the same way as the Windsor license. It can be obtained and issued at the Colorado Local Service Center at 3030 S. College Avenue, Ft. Collins CO  80526, or call them at 970-494-9805.
 

3. When is Retail Sales Tax or Use Tax exempt?

Examples (not all inclusive) of Sales Tax and Use Tax exemptions may apply to:

- Government agencies;

- Public and Private schools grades K-12. This includes K-12 organizations whose proceeds are strictly used for the benefit of a K-12 school or K-12 school-approved student organizations group;

- Churches and entities organized for religious purposes; and

- Charitable Organizations holding a 501(c)(3) Letter of Determination from the IRS Department of the Treasury can claim exemption. A copy of the letter must be on file in Windsor Finance. *Not every charitable or civic organization qualifies for sales or use tax Exemption.

- Purchases of Motor Vehicles registered inside the Windsor city limits are exempt. The exemption does not apply to leases or rentals of a motor vehicles registered inside the city limits.

More information can be found under definitions of “Charitable Organization” in Chapter 4 of the Windsor Municipal Code or call 970-674-2486.