State Tax Agencies
Colorado Department of Revenue
Colorado Department of Labor & Employment (CDLE)
Types of Tax
Withholding Tax
State Unemployment Insurance (SUI) Tax
Occupational Privilege Tax (OPT) - Local Taxes
Paid Family and Medical Leave program (effective 1/1/2023)
Colorado Withholding Tax
The Colorado Department of Revenue administers the state’s income tax withholding. The agency’s website is: https://cdor.colorado.gov/.
Employers withholding Colorado state income are required to register with the Colorado Department of Revenue as a "withholding tax agent". Upon receipt of the application, the Colorado Department of Revenue will open a withholding tax account and assign a 8-digit account number. There is no fee for the account. And, there is no renewal requirement for a withholding tax account.
Apply for Colorado Withholding Tax Number
- Forms W-2. If the business is located in the State of Colorado, register through MyBizColorado or complete Form CR 0100AP, Colorado Sales Tax and Withholding Account Application. When completing Form CR 0100AP, complete sections A, B, D, E, F and G of the form.
- Forms W-2. If the employer is located outside of the State of Colorado, complete Form CR 0100AP, Colorado Sales Tax and Withholding Account Application, sections A, B, D, E, F and G.
- 1099 Issuers. To apply for a 1099 withholding account, complete Form CR 0100AP, Colorado Sales Tax and Withholding Account Application. Indicate in Box D that a 1099 account is needed. Allow 4 - 6 weeks for processing.
Colorado SUI Tax
Unemployment Insurance Employer Services, part of the Colorado Department of Labor and Employment (CDLE), administers the state’s unemployment insurance tax. The agency’s website is: https://cdle.colorado.gov/.
Apply for Colorado SUI Tax Number
To register a business for Colorado SUI tax:
- Paper. Complete paper application, Colorado Form UITL-100, Application Form Unemployment Insurance Account and Determination of Employer Liability. Or
- Online. Register using the CDLE online application, MyBizColorado.
Colorado Family and Medical Leave Insurance Program (FAMLI)
Family and Medical Leave Insurance program, part of the Colorado Department of Labor and Employment (CDLE), administers the state’s paid leave program. The agency’s website is: https://famli.colorado.gov/.
Apply for Colorado FAMLI Tax Number:
To register a business for Colorado FAMLI tax:
- Register using the FAMLI+ Employer online application, Login toMy FAMLI+ Employer
- Click, Create an accountunderneath the main “Sign in withLogin.gov” button.
- Complete registration
*Employers will need to login to their FAMLI+ Employer account to approve the TPA Linkage.
Colorado Occupational Privilege Taxes
- Aurora, Colorado Occupational Privilege Tax (OPT)
The Aurora OPT is administered by the City’s Tax and Licensing Division. To obtain an account number, an employer is required to register with the Aurora Tax and Licensing Division for a business license. There is a $17 application fee.- Online. An employer can submit an application online through the Aurora Tax Portal.
- Denver, Colorado Occupational Privilege Tax (OPT)
The Denver OPT is administered by the City’s Department of Finance, Treasury Division. To obtain an account number, an employer is required to register with the City of Denver. An employer can register electronically or by mail.- Online. An employer can register online through Denver eBiz Tax Center. Or,
- Paper. Or, an employer can register by completing and mailing in the Denver Application for Denver Sales, Use, Lodger’s Tax License and/or Occupational Tax Registration.
- Glendale, Colorado Occupational Privilege Tax (OPT)
The Glendale OPT is administered by the City’s Tax Department. There is a $10 business registration fee (required by all). To obtain a tax account number, an employer is required to register with Glendale. An employer can register electronically or by mail.- Online. An employer can register online through the Glendale Online Licensing & Tax System. Or,
- Paper. An employer can complete and mail the Glendale Business Registration and Sales Tax Application (PDF).
Greenwood Village, Colorado Occupational Privilege Tax (OPT)
The Greenwood OPT is administered by the City’s Tax Department. To obtain an account number, an employer is required to complete the online license application. The Village imposes a $10 one-time application fee. Employers can complete and mail the Greenwood Tax License Application.
Sheridan, Colorado Occupational Privilege Tax (OPT)
The Sheridan OPT is administered by the City’s Finance Department. To obtain an account number, an employer is required to register online through MUNIRevs, the City’s online business licensing and tax collection system. MuniRevs Tutorial (PDF)
Paid Family and Medical Leave program (effective 1/1/2023)
Registration information not released as of 9/14/2021
Disclaimer:
This article is not intended to be tax, legal, financial, or HR advice. Rules and regulations change over time and can vary by location. Consult with a lawyer, accountant, Tax, or HR expert for specific guidance.
Last Updated 11/1/2021