Coronavirus Emergency - Sales Tax Deferral

Interim City Manager Amber Blake signed into order the deferral of sales tax payments to help mitigate the impacts of the COVID-19 pandemic on businesses that qualify within city limits. The City is accepting applications for the deferral of payments due during the period when the Emergency Declaration is in effect. 

Sales Tax deferral application (PDF)
Signed order from the Interim City Manager (PDF)

License Information

The City Clerk's Office handles the following licenses for the City of Durango:

License Expiration

Business / sales tax licenses expire on December 31 of each year, and must be renewed by January 31 to avoid a late fee. Liquor licenses expire a year after the date they were issued. Medical marijuana renewals must be completed and submitted by December 1 of each year.

Posting & Exhibiting

The current license must be posted in a conspicuous place at the business location for the full term of the license.

  1. Licensing Fees
  2. Licensing Definitions

Business & Sales Tax License Fees

Every business applicant pays the city a $30 application fee. This also applies to an existing business which changes its location within the city limits; the application fee is waived if the move is within the same building. The Planning and Fire departments may charge additional fees for their required inspections and reviews pertaining to city code and zoning.

The amount of the business license fee is based on the number of employees, whether full- or part-time. The number of employees is determined by the monthly average of employees during the preceding year. The license fee for a new business shall be based on the estimated monthly average number of employees for the next ensuing 12 months.

License Fee Schedule

Number of EmployeesLicense Fees
5 or fewer$50
6 to 10$78
11 to 20$105
21 or more$122

Additional License Information & Fees

  • Event Business License Fee: $25 for 0-15 events and $50 for over 15 events.
  • Lodger's Tax License: The city charges a one-time processing fee of $25 on applications in this category.
  • Nonprofit Organizations: No license fee - just the application fee and whatever fee the Planning and/or Fire departments charge for review and inspection.
  • Sales / Use Tax Only License: $25 - this category is for businesses located outside Durango, that only deliver into the city using a common carrier.

Specialty licenses may have additional licensing fees. These relate to:

  • Carnival and circuses
  • Cross connection control technicians
  • Merchant patrol / private investigators
  • Parades
  • Pawnbrokers / second hand goods dealers
  • River rafting companies
  • Tree trimmers

Late Fee

Business and sales tax licenses expiring on December 31 must be renewed and fees paid annually by January 31. The city assesses a $30 late fee on renewals completed after January 31. Licenses not renewed by March 1 will be cancelled.