GENERALLY

Denver Revised Municipal Code ch. 53, art. V, div. 1

in effect

Denver Revised Municipal Code § 53-200 Legislative intent.

Sec. 53-200. - Legislative intent. (a) The city council determines and declares that the performance of services within the city by an employee for an employer, for any period of time in a calendar month for wages, is the exercise of a taxable privilege, whether or not all or only part of the services of such natural person are performed within the city. (b) The city council further determines and declares that considering the relationship existing between the exercise by employees of the taxable privilege set forth in subsection (a) and the expenditures required by the city for street maintenance, police and fire protection and other municipal services and to provide for the general welfare, and the relationship of the exercise of the taxable privilege by employees to a proper, just and equitable distribution of the tax burdens within the city, and all matters considered in relation thereto, that the tax herein imposed on employees is reasonable, proper, uniform, nondiscriminatory and necessary for a just and proper distribution of the tax burdens within the city. (Ord. No. 1305, § 5, 12-7-20)

Denver Revised Municipal Code § 53-201 Purpose of tax.

Sec. 53-201. - Purpose of tax. The council declares hereby that the purpose of the levy of the tax imposed by this article is for the raising of funds (a) for the servicing and retirement of revenue bonds and revenue refunding bonds, except airport revenue bonds, issued for the financing of, in whole or in part, or related to, repair or improvement of city facilities and equipment or to make required deposits to any reserve or other similar account established by the manager pursuant to the ordinance authorizing the issuance of such bonds; and (b) for the general welfare and operation of the city; and in accordance with this purpose, all of the proceeds of the tax shall be placed in the unapportioned occupational (head) tax account of the fund plan, section 20-18 of the Code, to be allocated, transferred and disbursed by the manager in accordance with the provisions therein made. (Ord. No. 1305, § 5, 12-7-20)

Denver Revised Municipal Code § 53-202 Definitions.

Sec. 53-202. - Definitions. (a) The following words and phrases shall have the meanings given to them in this section, unless the context clearly requires a different meaning. (1) "Employee" shall mean any natural person who performs within the city sufficient services to receive as compensation therefor from an employer no less than five hundred dollars ($500.00) for any period of time in a calendar month, upon a salary, wage, commission or other basis of compensation, whether or not all of the services of such person are performed within the city. (2) "Employer" shall mean an individual, association, corporation (including a corporation not for profit), governmental administration, agency, arm, authority, board, body, branch, bureau, department, division, subdivision, section or unit, or any other entity, who or that employs one (1) or more persons on a salary, wage, commission or other compensation basis. (3) "Wages" shall mean any remuneration for services performed by an employee for any employer, including the cash value of all such remuneration paid in any medium or form other than cash. (Ord. No. 1305, § 5, 12-7-20)

Denver Revised Municipal Code § 53-203 Imposition of the tax.

Sec. 53-203. - Imposition of the tax. There is hereby levied by the city upon and there shall be collected monthly from and paid to the manager by each employee who performs services within the city for any period of time in a calendar month for an employer, an employee's occupational privilege tax, at the rate of five dollars and seventy-five cents ($5.75) per month for each and every month in which such employee is, for any period of time, so employed. (Ord. No. 1305, § 5, 12-7-20)

Denver Revised Municipal Code § 53-204 Exemptions.

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)

Denver Revised Municipal Code § 53-205 Employers responsible for withholding the tax.

Sec. 53-205. - Employers responsible for withholding the tax. (a) Every employer within the city, as well as every employer situated outside of the city who engages in business within the city, and who employs one (1) or more natural persons exercising within the city the taxable privilege set forth in section 53-200 of the Code, is hereby charged with the duty of collecting monthly from each of the employer's employees exercising the taxable privilege the sum of five dollars and seventy-five cents ($5.75) per month for each month in which such privilege is exercised, and is also charged with the duty of making a return and payment of the tax to the manager. Further, each employer is hereby authorized to deduct this tax from the compensation of each employee in the employer's employ, whether the employee is paid by salary, wages, commission or other compensation, and whether or not all of such services are performed within the city. (b) All amounts deducted and withheld by an employer from the wages of an employee shall be considered a tax collected under the provisions of this article, and no employee shall have any right of action against the employer in respect to any moneys so deducted and withheld from wages and paid over to the city in compliance and in intended compliance with this article. (c) Employers that are exempt from the business occupational privilege tax imposed in article VI of this chapter, including the State of Colorado and School District No. 1, are subject to withholding provisions herein and must withhold the tax levied by section 53-203 of the Code for each taxable employee. (d) The manager is authorized to enter into voluntary agreements with employers who are not subject to or claim they are not subject to the withholding provisions herein, in order that the employer may withhold, collect and remit the tax imposed by this article upon all their employees exercising the taxable employee occupation privilege within the city. (e) The manager is hereby required to withhold from wages, salaries, commissions or other compensation of all employees of the city the tax herein imposed and to account for the same as set out in this article. (f) Each employee who shall have more than one (1) employer within the city shall be subject to the payment of this tax by the principal employer and the principal employer shall deduct this tax and when requested so to do shall deliver to the employee evidence on a form to be furnished to the employer by the manager, which form shall be evidence of deduction having been made, and when presented to any other employer, shall be authority for such employer to not deduct this tax from the employee's wages. (g) The failure or omission by any employer to withhold the tax imposed by section 53-203 of the Code shall not relieve the employee from the payment of the tax and from compliance by such employee with the requirements in this article and article I of this chapter, including filing returns and remitting the tax to the manager. (Ord. No. 1305, § 5, 12-7-20)

Denver Revised Municipal Code § 53-206 Employers responsible for payment of tax.

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_DIV1GEFetched: 10/27/2026