Aurora Sales & Use Tax Rates and Food Exemptions

Taxation and Finance Colorado 4 Minutes Read ยท published February 09, 2026 Flag of Colorado

Sales & Use Tax Overview

Aurora, Colorado requires businesses to collect and remit applicable sales and use taxes on taxable sales; local rules and exemptions are set by the City and by state law. The controlling municipal provisions are in the Aurora Code of Ordinances; review the city code for definitions, taxable transactions, and local rate authorities via the official municipal code publisher Aurora Municipal Code[1]. The City of Aurora Finance/Tax Division publishes practical guidance for registering, filing, and remitting city sales and use tax Aurora Tax Division[2], while the Colorado Department of Revenue provides state-level rules on sales and use tax and treatment of groceries and prepared food Colorado Department of Revenue - Sales and Use Tax[3].

Check both city code and the Tax Division guidance before setting register rates.

Taxable items and food exemptions

Aurora follows definitions and exemptions as set by the municipal code and state law; whether a food sale is exempt depends on the product type (grocery vs. prepared food), point of sale, and any local special tax measures. For exact classifications and local rate adjustments consult the municipal code and the City Tax Division guidance cited above.[1]

Penalties & Enforcement

Enforcement of sales and use tax collection and payment is performed by the City of Aurora Finance Department (Tax Division). The municipal code and Tax Division pages describe filing requirements, audit and collection authority, and administrative remedies. When precise penalty amounts, interest rates, and escalation schedules are required, consult the Aurora Code of Ordinances and the City Tax Division guidance linked above.

  • Fine amounts: not specified on the cited page; see the Aurora Municipal Code for statutory penalty formulas and interest calculation.[1]
  • Escalation: first, repeat, and continuing offence treatment is not specified on the cited page; follow the municipal code and official notices for ranges and increase mechanisms.[1]
  • Enforcer: City of Aurora Finance Department, Tax Division; inspections, audits, and collection actions are administered by the Tax Division.[2]
  • Inspection and complaint pathways: report suspected noncompliance via the City Tax Division contact methods on the city site.[2]
  • Appeals/review: specific administrative appeal routes and time limits are not specified on the cited page; consult the municipal code and Tax Division for filing deadlines and procedures.[1]
  • Non-monetary sanctions: the city code allows administrative orders, collection actions, and referral to court; exact remedies and procedures are set in ordinance and administrative rules.[1]
If a penalty amount or appeal deadline is needed for a case, obtain the exact ordinance section or city guidance before responding.

Applications & Forms

  • Sales/Use Tax License or Account registration: apply through the City of Aurora Tax Division; form name/number not specified on the cited page.[2]
  • Fees: any registration or licensing fees are listed by the Tax Division; specific amounts are not specified on the cited page.[2]
  • Submission: the Tax Division provides online and in-person filing guidance; check the city guidance for current methods and due dates.[2]

Common violations and typical outcomes

  • Failing to register for a sales tax account - often leads to assessment of unpaid tax plus penalties and interest; precise penalty levels are set in ordinance.[1]
  • Charging incorrect tax rate on taxable goods or food items - may result in required refunds or assessments and administrative action.
  • Misclassifying prepared food vs. grocery items - can trigger audit adjustments; consult Colorado Department of Revenue guidance for state-level distinctions.[3]
Maintain clear records of sales and exemption certificates to reduce audit risk.

FAQ

Are groceries and prepared foods treated differently for sales tax in Aurora?
Classification depends on state and local rules; see the Aurora Municipal Code and Colorado Department of Revenue guidance for distinctions between grocery items and prepared foods.[1][3]
How do I register to collect and remit Aurora sales tax?
Register with the City of Aurora Tax Division via the official Tax Division registration process; specific form names and submission steps are published by the Tax Division.[2]
How can I appeal a tax assessment or penalty?
Appeal procedures and time limits are described in the municipal code and administrative guidance; exact filing deadlines are not specified on the cited pages and should be confirmed with the Tax Division.[1][2]

How-To

  1. Confirm whether your product is taxable: consult the Aurora Municipal Code and Colorado Department of Revenue guidance to determine grocery versus prepared food classification.
  2. Register for a city sales/use tax account with the City Tax Division before opening or within the period required by city rules.
  3. Collect the correct rate at the point of sale, keep exemption certificates for food or resale sales, and file timely returns as required by the Tax Division.
  4. If audited or assessed, request the administrative appeal process information from the Tax Division, meet any appeal deadlines, and maintain complete sales records.
Start compliance checks before opening to avoid registration and collection gaps.

Key Takeaways

  • Check both the Aurora Municipal Code and City Tax Division guidance to determine local rules and exemptions.
  • Register and keep clear records of food classification and exemption certificates.
  • Contact the City Tax Division promptly for forms, filing methods, and appeal procedures.

Help and Support / Resources

  1. [1] Aurora Municipal Code - Code of Ordinances
  2. [2] City of Aurora Tax Division - Tax & Licensing
  3. [3] Colorado Department of Revenue - Sales and Use Tax

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