2024 BUSINESS LICENSE RENEWALS

Notices were emailed to businesses on December 27, 2023.

(If you did not receive a renewal notice for your business, please contact businesslicense@townofdillon.com.)

Please go to our BUSINESS LICENSE portal to Apply or Renew: Citizen Portal (iworq.net)

Businesses that are renewing will be required to review their account information and make any necessary changes.  Once completed, payment for the Business Occupational Tax in the amount of $60.00 will then be remitted.

For all businesses located within the Town of Dillon limits, the following will be required, as an attachment, with your renewal application:

A fire inspection.  To schedule your fire inspection, please go to:  Schedule an Inspection | Summit Fire & EMS

Who needs a Town of Dillon business license?: Any person that engages in or carries on a business within the town limits of the Town of Dillon must first obtain a business license with the Town Clerk’s office.

When do they expire?: All business licenses expire on December 31 of each year.  However, we are extending the renewal deadline this year to ALL businesses, specifically to give more time to businesses within the Town of Dillon limits, to remit their completed fire inspection and approved sign application permit.  The 2024 renewal deadline is February 29, 2023.

No refund shall be made to any person who discontinues business during the taxable year.

No payment shall be transferable.

Any questions regarding a Town of Dillon business license, please e-mail:        businesslicense@townofdillon.com

NOTE: Per recent legislation, SB22-032, regarding retail operations with a state retail license: • If you DO NOT have a physical location OR deliver any goods in the Town of Dillon, you do not need to remit payment nor apply for a business license if the retailer:

• Holds a Colorado state standard retail license.
• Does not have a physical presence in the local jurisdiction or has only “incidental physical presence” within Town limits.

A business is considered to have a physical presence (and not incidental physical presence) if it performs or provides services or sells, leases, rents, delivers or installs tangible personal property for storage, use or consumption within Town limits.

Posting License Requirement:

Every license granted shall be posted in a conspicuous place at the business location for the full term of the license. Licenses shall be removed upon expiration. It shall be the duty of each licensee to produce the license for examination when requested to do so by any town police officer or by an person representing the town.

Exemptions:

1. The tax herein provided shall not apply to the operation of any business exempt by federal or state law. 
2. The tax herein provided is incurred upon businesses in the performance of local functions and is not a tax upon those functions relating to interstate commerce. 
3. The tax herein provided shall not apply to accommodation units used solely for long-term rentals only. 
4. The tax herein provided shall not apply to the operation of a business dealing in wholesale trade only. 
5. Every person doing business in more than one (1) store, stand or other place of business, or engaging in more than one (1) class of business, shall be deemed to belong to the class which commands the highest tax. 
6. In the event of dispute as to business volume, the burden of proof shall be upon the taxpayer to prove his or her exemption. 
7. An employee is declared to be exempt from the tax imposed by this Article.

Home Occupation Information & Development Application:

Home occupations shall be allowed as an accessory use, provided that all of the following conditions are met:

1. Such use shall be conducted entirely within a dwelling and carried on by the inhabitants living there. 
2. Such use shall be clearly incidental and secondary to the use of the dwelling for dwelling purposes and shall not change the character thereof. 
3. The total area used for such purposes shall not exceed forty percent (40%) of the floor area of the user's dwelling unit. 
4. There shall be no exterior advertising other than a nameplate placed on the house that does not exceed one and one-half (1.5) square feet in size and is not lit in any manner. 
5. There shall be only incidental sale of stocks, supplies or products conducted on the premises. 
6. There shall be no exterior storage on the premises of materials or equipment used in the home occupation. 
7. There shall be no offensive noise, vibration, dust, smoke, odors, heat or glare noticeable at or beyond the property line. 
8. No traffic shall be generated by such home occupation in greater volume than would normally be expected in a residential neighborhood. 
9. A home occupation may include, but is not limited to, the following, provided that all requirements contained herein are met: art studio, dressmaking or other millinery work, professional office, office for insurance or real estate sales, and teaching. 
10. Ordinarily a home occupation shall not be interpreted to include the following: clinic, hospital, nursing home, restaurant or retail shop.

If your home occupation meets all of the requirements, a business license application and a development application must be submitted to the Town Clerk’s office, along with a fee of $80.   For a development application, please go to: 2023 Town of Dillon, ColoradoDEVELOPMENT Application

Related Links:

Chapter 4-3 of the Municipal Code – Business Occupational Tax and Licenses Business 

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