§ 53-204 — Exemptions
Denver Revised Municipal Code (Supp. No. 147, Update 3: codified through Ordinance No. 0852-26, enacted July 13, 2026) · Denver Revised Municipal Code § 53-204
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Sec. 53-204. - Exemptions.
(a) An employee, otherwise subject to taxation under the provisions of this article, who performs services within the city and one (1) or more other municipalities for a single employer may be exempt from payment of the city employee occupational privilege tax if both of the following conditions are met in each calendar month for which an exemption is claimed: (1) The number of hours of services such employee performs in another municipality exceeds the number of hours of services performed in the city; and (2) Such employee has actually paid to the municipality in which the majority of hours of services were performed an employee occupational privilege tax substantially the same as the one that would have been imposed under this article. (b) Nothing contained in this article shall be construed to empower the city to levy and collect the tax hereby imposed upon any taxpayer not within the taxing power of the city under the Constitution of the United States and the Constitution of the State of Colorado.
(Ord. No. 1305, § 5, 12-7-20)