Taxing & Business Licensing

All businesses operating in the City of Lone Tree must obtain a Business License or a Retail Sales & Use Tax License. This includes professional services, charitable organizations, home businesses and temporary vendors. To apply for a new license click here. This link is for new licenses only.

Licenses are nontransferable.

The initial Business License fee is $10.00.

Business Licenses do not expire and have no renewal fee. They are valid until the business is discontinued, sold or revoked. Retail Sales & Use Tax Licenses expire on December 31 of each even number year (2 year license) and have a $15.00 initial and $15.00 biennial renewal fee. The licensing process ensures the City has current emergency contact and notification information. Business owners must notify the Finance Department at licensing@cityoflonetree.com if there are any changes to the license or company information.

License Renewal

All retail and sales combined licenses expire on December 31, 2021. This type of license expires bi-annually. To renew your combined license online, please follow these directions:

Sales Tax

Effective December 1, 2023, Lone Tree’s City Sales and Use tax rate decreased from 2.8125% to 2.5%. Tax rates for other entities, like the State of Colorado, Douglas County, and RTD, remain unchanged.

Automotive Exemption

City of Lone Tree Code Sec. 4-3-210(9) allows for the exemption from sales tax on “All sales or leases of automotive vehicles upon which a specific ownership tax is paid or required to be paid.”

Lodging Tax

The City of Lone Tree collects a 6.0% Lodging Tax upon the renting or leasing of lodging accommodations in the City for less than sixty consecutive days.

Admission Tax

The City of Lone Tree collects a 4.0% Admission Tax on every person who pays to gain admission to any place or event open to the public.

Use Tax

Effective December 1, 2023, Lone Tree’s City Sales and Use tax rate decreased from 2.8125% to 2.5%. Tax rates for other entities, like the State of Colorado, Douglas County, and RTD, remain unchanged.

Public Improvement Fee (PIF)

The 1.25% PIF on RidgeGate was enacted by Rampart Range Metro District (RRMD). Please refer any questions regarding this fee to RRMD by calling 303.779.5710.