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Sales Tax and Business Licensing

Liquor Occupation Tax Licensing#

Liquor occupation tax licenses are renewable annually and due by January 2 each year. 

There are eleven different types of liquor occupation tax licenses.  License fees are prorate during the first year of licensure. Please use the proration grid for more information.  

Failure to obtain a license before engaging in a licensed operation is a violation of the City of Fort Collins Code of Ordinances and is punishable under said Code of Ordinances.