All businesses operating in Lakewood must obtain a City of Lakewood sales and use tax license; service-oriented businesses that do not "sell" anything are required to obtain a use tax license only.
A fee of $15 is required to obtain a sales tax license. There is no fee for a use tax license.
Please determine if your sale occurred in Lakewood by accessing one of the Colorado Department of Revenue's address databases. Zip codes can be shared by multiple municipalities and should not be used to determine the location of a sale.
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 the City of Lakewood Planning Department.
Applications must be submitted via Lakewood Business Pro. In addition, all Sole Proprietors will be contacted to complete a Lawful Presence Affidavit(PDF, 186KB) and proof of qualifying identification.
The City of Lakewood allows qualifying 501(c)(3) organizations an exemption from Lakewood sales tax when they purchase goods and services for their regular charitable functions and activities. To qualify for exemption, an organization must complete an Application for Certificate of Exemption.