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Employers responsible for payment of tax.

Denver Revised Municipal Code § 53-206
in effect
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Sec. 53-206. - Employers responsible for payment of tax. (a) Every employer shall, irrespective of other provisions of this article and article I of this chapter, be liable and responsible for the payment of the tax imposed in this article. (b) Returns. Every taxpayer obligated to collect and/or pay any of the tax imposed in this article shall file a return and remit the total amount due to the manager in accordance with section 53-7 of the Code. (Ord. No. 1305, § 5, 12-7-20)
Source: City and County of Denver, Revised Municipal Code and Charter (Municode Library, library.municode.com)URL: https://library.municode.com/co/denver/codes/code_of_ordinances?nodeId=TITIIREMUCO_CH53TAMIRE_ARTVEMOCPRTA_DIV1GE_S53-206EMREPATAFetched: 10/27/2026

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53-206 | Corpus