"Sales & Use Tax Return Form" - City of Aurora, Colorado

This Colorado-specific printable "Sales & Use Tax Return Form" is a part of the legal paperwork issued by the Colorado Department of Revenue.

Download the up-to-date PDF by clicking the link below and mail it as per the guidelines provided by the department.

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Download "Sales & Use Tax Return Form" - City of Aurora, Colorado

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CITY OF AURORA
Tax Licensing Division
CITY OF AURORA
PO Box 33001
Aurora, CO 80041-3001
SALES & USE TAX RETURN
(303) 739-7800
Fax (303) 739-7559
Period
Account
Due
www.auroragov.org
Covered
Date
Number
Total receipts from city activity must be reported and accounted for in every return incl. all sales, rentals, and leases and all
Gross Sales and Services
1.
1.
services both taxable and nontaxable.
Add: Bad Debts Collected
2A.
2A.
2B.
Total Lines 1 & 2A
2B.
3.
Nontaxable Service Sales
A.
A.
(Included in item 1)
D
Sales To Other Licensed Dealers For Purposes Of Taxable Resale
B.
B.
E
Sales Shipped Out Of City And/Or State
C.
C.
(Included in item 1)
D
U
Bad Debt Charged Off
(On which city sales tax has been paid)
D.
D.
C
Trade-In For Taxable Resale
E.
E.
T
Sales Of Gasoline And Cigarettes
F.
F.
I
O
Sales To Governmental, Religious, And Charitable Organizations
G.
G.
N
Returned Goods
H.
H.
S
Groceries
I.
I.
Drugs
J.
J.
Other
K.
K.
3.
Total Deductions
(Total of lines 3A thru 3K)
3.
4.
4.
Total City Net Taxable Sales & Services
(Line 2B minus total line 3)
Computation Of Tax
5.
5.
Amount of City Sales Tax: 3.75% Of Line 4
Add: Excess Tax Collected
6.
6.
Adjusted City Tax
7.
7.
(Add lines 5 & 6)
Deduct 0.5% Of Line 7
8.
8.
(Vendors fee, If paid by due date) (x 0.005)
Total Tax
9.
9.
(Line 7 minus 8)
Amount
City Use Tax - See Schedule B
10.
10.
Subject To Tax
X 3.75%
On Reverse Side
11.
Total Tax Due
11.
(Add Lines 9 & 10)
Late Filing - If Return Is Filed
12.
Penalty: 10% of Line 11
12A.
A.
After Due Date Then Add
Interest: 1% of Line 11 for each month delinquent
12B.
B.
13.
Total Tax, Penalty, and Interest Due
13.
(Add Lines 11 and 12)
14.
Credit Adjustment for Prior Periods - Attach Credit Documentation
14.
(Make Check or Money Order Payable to: City Of Aurora)
Total Due and Payable
15.
15.
Schedule - A:
Special Message To/From City/Taxpayer
Schedule B Is Located on the Back Of This Form
Schedule C - Consolidated Accounts Report
This schedule is required in all cases in which the taxpayer makes a consolidated return which includes sales made at more than one location. It must be completely filled out and convey all information required in
accordance with the column headings.
Account Numbers
Business Addresses of Consolidated Accounts
Period's Total Gross Sales
Period's Net Taxable Sales
Totals
Sign And Make Any Changes On The Back Of The Form.
CITY OF AURORA
Tax Licensing Division
CITY OF AURORA
PO Box 33001
Aurora, CO 80041-3001
SALES & USE TAX RETURN
(303) 739-7800
Fax (303) 739-7559
Period
Account
Due
www.auroragov.org
Covered
Date
Number
Total receipts from city activity must be reported and accounted for in every return incl. all sales, rentals, and leases and all
Gross Sales and Services
1.
1.
services both taxable and nontaxable.
Add: Bad Debts Collected
2A.
2A.
2B.
Total Lines 1 & 2A
2B.
3.
Nontaxable Service Sales
A.
A.
(Included in item 1)
D
Sales To Other Licensed Dealers For Purposes Of Taxable Resale
B.
B.
E
Sales Shipped Out Of City And/Or State
C.
C.
(Included in item 1)
D
U
Bad Debt Charged Off
(On which city sales tax has been paid)
D.
D.
C
Trade-In For Taxable Resale
E.
E.
T
Sales Of Gasoline And Cigarettes
F.
F.
I
O
Sales To Governmental, Religious, And Charitable Organizations
G.
G.
N
Returned Goods
H.
H.
S
Groceries
I.
I.
Drugs
J.
J.
Other
K.
K.
3.
Total Deductions
(Total of lines 3A thru 3K)
3.
4.
4.
Total City Net Taxable Sales & Services
(Line 2B minus total line 3)
Computation Of Tax
5.
5.
Amount of City Sales Tax: 3.75% Of Line 4
Add: Excess Tax Collected
6.
6.
Adjusted City Tax
7.
7.
(Add lines 5 & 6)
Deduct 0.5% Of Line 7
8.
8.
(Vendors fee, If paid by due date) (x 0.005)
Total Tax
9.
9.
(Line 7 minus 8)
Amount
City Use Tax - See Schedule B
10.
10.
Subject To Tax
X 3.75%
On Reverse Side
11.
Total Tax Due
11.
(Add Lines 9 & 10)
Late Filing - If Return Is Filed
12.
Penalty: 10% of Line 11
12A.
A.
After Due Date Then Add
Interest: 1% of Line 11 for each month delinquent
12B.
B.
13.
Total Tax, Penalty, and Interest Due
13.
(Add Lines 11 and 12)
14.
Credit Adjustment for Prior Periods - Attach Credit Documentation
14.
(Make Check or Money Order Payable to: City Of Aurora)
Total Due and Payable
15.
15.
Schedule - A:
Special Message To/From City/Taxpayer
Schedule B Is Located on the Back Of This Form
Schedule C - Consolidated Accounts Report
This schedule is required in all cases in which the taxpayer makes a consolidated return which includes sales made at more than one location. It must be completely filled out and convey all information required in
accordance with the column headings.
Account Numbers
Business Addresses of Consolidated Accounts
Period's Total Gross Sales
Period's Net Taxable Sales
Totals
Sign And Make Any Changes On The Back Of The Form.
Schedule B - City Use Tax
Aurora Use Tax applies to the storage, use, distribution, or consumption of tangible personal property purchased, leased,or rented, when Aurora tax
has not been paid on that property
Date of Purchase
Name of Vendor
Type of Commodity Purchased
Purchase Price
(A) List of Purchases (If additional space is needed - attach schedule in same format)
(B) Total Purchas Price of Property Subject to City Use Tax
$
Enter Total Line (B) On Line 10 On Front Of Retrun
This return is used for both sales and use tax.You may owe tax even if you have no retail sales.
Please fill out this return completely.
Check All Boxes That Apply And Complete As Neccessary
Mailing Address Change
Mailing Address Change
(For Sales and Use Tax)
(For License Mailing)
Mailing Address Change
Address Change*
(For OPT)
(For Location)
(
)
Final Return**
Phone Change
Inactivate Business License
Cancel OPT Filing Only
Final Day of Business
(Please Explain)
* Change of business location within the city limits requires a change application.
** A new business license is required if the business has changed ownership. Call (303) 739-7057 to request an application or fo to www.auroragov.org.
PREPARATION OF THIS RETURN
Consolidated returns reporting for more than one location see Schedule C of return.
LINES 1-2B SALES ACTIVITY:
1) Total receipts from Aurora business activity must be reported and accounted for in every return. This must include all sales, including rentals,
leases, and service sales both taxable and nontaxable.
2) Any merchandise on which the City tax has not been paid, and which has been personally consumed or used in the rendering of service, must be
reported on schedule B and Line 10 of this return.
3) Collection of bad debts, previously deducted, must be accounted for in the month of collection.
4) Total of Lines 1 and 2A are entered as total adjusted gross sales and services on Line 2B.
Sales of nontaxable merchandise and service included on Line 1 through 2B should be deducted
LINE 3 (A through K): DEDUCTIONS:
on Lines 3(A) thru 3(K). Deductions on Line 3(K) (Other Deductions) should be explained on Schedule A or on attached sheet. For additional
information consult your Aurora Sales and Use Tax Ordinance.
If the total tax collections exceed the amount entered on line 5A, report the excess tax collected on line 6.
LINE 6:
LINE 10 USE TAX: Enter the total purchases from schedule B subject to use tax. See section 130-196 of Aurora city code for further explanation.
LINE 12: LATE FILING PENALTIES: Reports, together with tax remittance, are due on or before the 20th day of the month following the period
under report. Failure to file or pay the tax subjects the taxpayer to a penalty of 10% of the tax and interest of 1% per month from the date tax was due.
Cost of collection activities may occur because of late filing or nonpayment of tax returns.
LINE 14 CREDIT ADJUSTMENTS FOR PRIOR PERIODS: When a credit is taken on line 14, proper documentation must accompany the return.
RECORDS: Records of both purchases and sales, including invoices, must be retained for a period of at least three years. The burden of proof of
exempt sales and purchases rests with the taxpayer. Records must be open for inspection by authorized City representatives.
SALES OR PURCHASES OF BUSINESSES: Purchasers of businesses are liable for any unpaid taxes of predecessors. Vendors having
outstanding accounts on which Sales tax has not been remitted must compute and pay the tax at the time of sale. Upon the sale of a business,
Sales/Use tax must be paid on the sale or purchase of fixtures, equipment, machinery or other tangible personal property not a part of the stock
in trade of the business.
OBLIGATION TO REPORT: All licensed taxpayers must complete, sign, and file their sales and use tax returns even in cases when no taxes are due.
I hereby certify, under penalty of perjury, that the statements made herein are to the best of my knowledge true and correct.
Signature
Name (Please Print)
Company
Date
Phone Number
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