Sales Tax


All sales in the City are subject to the City sales tax according to City Code Section 22-56 and are listed specifically in Section 22-57. Some goods and services are exempted from tax in City Code Section 22-58. There's more about exemptions on the page Exemptions from Tax. (Part 11-Code of Laws, Chapter 22-Taxation, Article 1-Sales and Use Tax, Division 1-Sales Tax.)


General Merchandise8.0%2.9% State, 1.1% District, 0.5% Jefferson County Open Space, 3.5% City
All Food4.0%0.5% Jefferson County Open Space, 3.5% City
Accommodations14.5%2.9% State, 1.1% District, 0.5% Jefferson County Open Space, 10.0% City
Admission to Events4.0%4.0% City

Most of the City's tax forms are available online.


A sale occurs within the city if the title to or possession of goods or the performance of services for a price takes place within City limits regardless of if the price is paid or promised in money, digital money, services, or goods or a combination of any of them.


  • All sales are taxable unless they're exempted. When sales are made without collecting sales tax, the tax becomes a liability to both the vendor and the purchaser until it's paid.
  • All money collected by a vendor as City sales tax is the property of the City according to City Code Section 22-40(d). Paying this money to any person or entity (such as using it to pay bills) other than the City is unlawful and prohibited by City Code Section 22-40(e-f).
  • The right amount of sales tax must always be remitted to the City, even if too little was collected.

Additional Information and Assistance

Tax staff will gladly help you with your questions and concerns. Please contact us.