As of July 1, 2003, the promoter of
a special event held in Town is required to license and remit taxes on the
behalf of all individual vendors that attend the event. Individual vendors have
the option of applying for their own sales tax licenses, but that is not
An event is considered a special event when three or more
vendors are organized to sell items for up to seven consecutive days. Vendors
who hold events on consecutive weekends do not fall under these provisions of a
special event, although they may elect to do so and have the promoter license
and remit taxes on the behalf of all individual vendors.
vendors must apply for a license
with the State of Colorado.