Colorado Business Filing Deadlines & Ongoing Requirements
Colorado ongoing requirements
Recurring filings
- File Periodic Report (LLCs, corporations and nonprofits): From 2 months before to 2 months after the periodic report month; fee $25.
- State tax returns and payments (sales, withholding, unemployment) follow the schedule your agency assigns when you register.
Tax registration
- Register for state taxes with Colorado Department of Revenue. Official page
- Business-level tax: Corporate income tax.
- Sales tax: get a Colorado sales tax license from Colorado Department of Revenue before you sell taxable goods. Official page
- Remote sellers must register once sales into the state pass $100,000 a year.
- Local sales taxes are administered by each locality, with separate filings.
- If you have employees, withhold Colorado income tax from wages and register for withholding. Official page
Hiring
- Register for unemployment insurance with Colorado Department of Labor and Employment. The 2026 taxable wage base is $30,600 per employee; experience-rated rates run from 0.56% to 7.34%. Official page
- New employers start at 1.53%.
- Workers' compensation through Colorado Division of Workers' Compensation and private insurers. Required when: 1 employee
- Colorado FAMLI premiums (Colorado FAMLI Division (CDLE)). Applies from 1 employee.
- Paid sick leave is required statewide from 1 employee.
- Post the required labor notices at your workplace. Official page
Formation
- Form your LLC or corporation with Colorado Secretary of State. Official page
- A trade name (DBA) is registered with the state.
Agencies
- Business filings and annual reports: Colorado Secretary of State. Official page
- Taxes: Colorado Department of Revenue. Official page
- Unemployment insurance and labor rules: Colorado Department of Labor and Employment. Official page
- Workers' compensation: Colorado Division of Workers' Compensation.
- Real estate licensing: Colorado Division of Real Estate.
- Alcohol licensing: Colorado Liquor Enforcement Division.
- Child care licensing: Colorado Department of Early Childhood.
- Health facility licensing: Colorado Department of Public Health and Environment.
Exceptions to watch
- Local sales tax licenses / business license (City or county): Home-rule cities (Denver, Aurora, Colorado Springs, etc.) self-collect sales tax and require their own licenses.
- Cannabis: adult-use licensing, regulated by Colorado Marijuana Enforcement Division (Department of Revenue).
Checked against official sources on October 13, 2026. Rules change; confirm each item with its agency.
Cities and counties in Colorado
Choose a city to see its full list.
- Arvada · Adams
- Arvada · Jefferson
- Aurora · Adams
- Aurora · Arapahoe
- Aurora · Douglas
- Boulder · Boulder
- Centennial · Arapahoe
- Centennial · Douglas
- Colorado Springs · El Paso
- Denver · Denver
- Fort Collins · Larimer
- Fort Collins · Weld
- Greeley · Weld
- Lakewood · Jefferson
- Pueblo · Pueblo
- Thornton · Adams
- Thornton · Weld
- Westminster · Adams
- Westminster · Jefferson