Colorado Business Compliance Calendar: Periodic Report, Sales Tax, BPP April 15, Payroll Deadlines
Colorado Business Compliance Calendar: Periodic Report, Sales Tax, BPP April 15, Payroll Deadlines
Most Colorado business owners learn about a deadline after it has passed. The state does not issue a general business license that sends reminders, and your obligations come from several agencies, each with its own account and schedule. This guide puts the recurring Colorado business deadlines in one place: the Secretary of State Periodic Report, sales tax returns, withholding and payroll reports, the April 15 business personal property declaration, and the federal and state income tax dates that affect most entities.
This is informational content, not legal or tax advice. The dates below are general patterns. Your actual due dates depend on your entity type, your filing frequency, your payroll size, and your city or county. Check each agency account for your own dates, and consult a qualified attorney or CPA for anything beyond routine filings.
The Colorado compliance calendar at a glance
Use this table as your master list. Each row names the agency that controls the deadline. Confirm your specific date in that agency's account before you rely on it.
| Obligation | Agency | General timing | Where to confirm |
|---|---|---|---|
| Periodic Report ($25) | Colorado Secretary of State | Once a year in your entity's periodic report month. Can be filed from two months before to two months after that month. No report in year one. | Record summary in the Secretary of State business search |
| Sales tax return, monthly filers | Colorado Department of Revenue (DOR) | 20th of the month after the reporting period | DOR license account |
| Sales tax return, quarterly filers | DOR | April 20, July 20, October 20, January 20 | DOR license account |
| Sales tax return, annual filers | DOR | January 20 | DOR license account |
| Withholding returns | DOR | Monthly, quarterly or weekly, based on estimated annual withholding | DOR withholding guide |
| FAMLI premiums | Colorado Department of Labor and Employment (CDLE), FAMLI Division | Quarterly | My FAMLI+ account |
| Unemployment insurance (UI) wage reports | CDLE | Quarterly | CDLE account |
| New hire report | CDLE | Within 20 days of each hire | CDLE new hire reporting |
| Business personal property (BPP) declaration | County assessor | April 15 | County assessor's office |
| Federal partnership or S corporation return | IRS | March 15. Extended due date for pass-through entities is September 15. | IRS guidance and your tax preparer |
| Federal C corporation return | IRS | April 15 | IRS guidance and your tax preparer |
| Colorado income tax return | DOR | Follows federal due dates | DOR |
| City or county sales tax (home-rule cities) | Your city tax office | Set by the city | City tax office |
Secretary of State: the annual Periodic Report
Every Colorado LLC and corporation files a Periodic Report with the Colorado Secretary of State, Business Organizations Division. The fee is $25. Your report month appears on your record summary in the Secretary of State business search. It is based on your formation anniversary, so look it up there instead of counting from memory.
The filing window is wide. You can file as early as two months before your report month and as late as two months after it, with no penalty. An entity that does not file becomes Delinquent, so put the first day of the window on your calendar. A new LLC or corporation files no periodic report in its first year. The first report comes around the first anniversary of formation. The LLC timing rule is in C.R.S. 7-90-501(4)(c)(I).
Most business documents must be filed online through the Secretary of State filing system. Online filings are processed in real time, and your record updates immediately after a successful payment, unless the document states a delayed effective date.
Sales tax returns
Colorado's state sales tax rate is 2.9 percent, plus any special district taxes that apply at the place of sale. Most sellers of tangible goods need a sales tax license from the Department of Revenue. Services are generally not subject to state sales tax, so a service-only business may not need to collect it. Confirm how your specific activity is treated with DOR before you assume either way.
DOR assigns your filing frequency, and you can see it in your license account. The general schedule works like this:
- Monthly returns are due the 20th of the month after the period.
- Quarterly returns are due April 20, July 20, October 20 and January 20.
- Annual filers are due January 20.
If a due date falls on a weekend or holiday, it moves to the next business day. Log in to your license account to confirm which schedule applies to you, since the frequency is a DOR decision and not one you pick yourself.
Payroll: withholding, FAMLI, UI and new hire reports
If you withhold Colorado income tax from employee wages, DOR assigns a withholding schedule of monthly, quarterly or weekly, based on your estimated annual withholding. Frequency changes take effect January 1, so review your estimate before the new year starts. The DOR website hosts the withholding guide, which lists the due dates for each schedule.
Two other payroll reports run on a quarterly cycle. FAMLI premiums are reported through the My FAMLI+ account, and UI wage reports go through your CDLE account. Set a quarterly reminder for each one and confirm the exact due dates inside each portal, since the agency's schedule governs.
New hire reporting is separate from the quarterly cycle. You must report each new employee within 20 days of hire. Confirm the current submission method with CDLE before your first payroll run, so the report is not delayed while you figure out the process.
Business personal property declaration: April 15
Colorado requires businesses with business personal property to file a declaration with the county assessor by April 15 (C.R.S. 39-5-108). Business personal property generally means equipment, furniture, fixtures and other tangible property your business uses. Whether you must file for a given year depends on what you own and on your county, so check with your county assessor's office well before April. Ask the office whether you must file and which form your county uses.
Federal and Colorado income tax dates
Federal due dates drive most income tax filing. Partnership and S corporation returns are due March 15, and C corporation returns are due April 15. Pass-through entities can receive an extended federal due date of September 15 when they file for an extension. That is a federal date. Confirm the Colorado filing requirements for your entity with DOR before you rely on it.
Colorado income tax returns follow the federal due dates. Colorado's income tax is a flat rate, and the current rate is 4.40 percent. That rate can be temporarily reduced, so confirm the rate that applies to your return year with DOR rather than relying on an older article or a forum post.
City and county requirements
Colorado does not issue a general state business license, but that does not mean your state filings are the whole list. Many professional and occupational licenses come from the Department of Regulatory Agencies (DORA). Electricians and plumbers are licensed by DORA. Colorado does not license general contractors, roofers, HVAC contractors, handymen or home inspectors at the state level. Cities and counties, through their building departments, handle those, so check with the building department where you will work.
Home-rule cities are the main exception to the state sales tax license. Denver, Aurora, Colorado Springs, Boulder and Fort Collins, among others, collect and license their own city sales tax. A state sales tax license does not cover them, so a business in one of those cities must also apply directly to the city. Add each city's tax calendar to your list, because its due dates and forms can differ from the state's.
How to build your own reminder system
- Confirm you can log in to each agency account: the Secretary of State, DOR, CDLE (including My FAMLI+), your county assessor, and the IRS for federal filings.
- Pull your Secretary of State record summary and write down your periodic report month. Note that the filing window opens two months before that month.
- Confirm your DOR sales tax frequency and your withholding schedule, and note whether you have any home-rule city tax obligations.
- Enter every date in one shared calendar with a reminder at least two weeks ahead, including the April 15 BPP declaration and the start of your Periodic Report window.
- Review the whole calendar each January, when withholding frequency changes take effect and when you should confirm the current income tax rate.
Official resources
- Colorado Secretary of State, Business Organizations Division
- Colorado Department of Revenue, Taxation Division
- Colorado sales tax license application
- Colorado Small Business Development Center (SBDC) Network
- U.S. Small Business Administration, Colorado district
When to bring in a professional
If you have employees in more than one state, own several entities, operate in a home-rule city, or are unsure how your services are taxed, a CPA or attorney can map these deadlines to your facts. The Colorado SBDC Network is a practical starting point for planning and recordkeeping. Treat this calendar as a checklist, and verify every date in the agency account that controls it before you file.