SALES OR USE TAX LICENSE REQUIREMENTS
NOTICE: Zoning requirements dictate permitted land/building use. All Lakewood locations must be reviewed to determine if a business qualifies to operate within the scope of permitted use prior to doing business in the City. More information regarding this process is available at:
All businesses operating in Lakewood must obtain a City of Lakewood Sales or Use Tax License. Retail businesses are required to have a sales tax license. Service-oriented businesses that do not "sell" anything must obtain a use tax license.
All Sole Proprietor business owners are required to complete a Lawful Presence Affidavit as part of the license application process. Please submit the completed Lawful Presence Affidavit, along with your completed Application for Sales and Use Tax License, and a copy of the front and back your identification card, as described in the Lawful Presence Affidavit.
Applications may be submitted as hard copies or electronically. A one-time license fee of $15 is required to obtain a sales tax license. There is no fee for a use tax license.
BUYING OR STARTING A BUSINESS?
The City of Lakewood Sales/Use Tax License is not transferable. If a business is purchased or sold, the seller and buyer are liable for tax payments.
When buying or starting a business, use tax becomes due on the purchase price of tangible personal property contained within the purchase contract, including equipment associated with the purchase or setup of a business, furniture, fixtures and supplies.
If there is no value stated in the contract, then use tax is due on the property's fair market value.
Once you have completed your license application, we recommend visiting the City's Economic Development Division's "Start a Business" page to research the business resources available.