A farm stand, or produce stand, is a temporary structure where agricultural products such as raw vegetables, fruits, herbs, flowers, plants, nuts, honey, and eggs are sold. Value-added agricultural products which are made from raw agricultural products such as jams and jellies may also be sold from produce stands.  See the Community Development Department's Urban Agriculture page for complete information.

For safety and neighborhood quality reasons, a farm stand must be licensed and City sales tax collected on all products sold.  The rate is three percent (3%) and will be payable 20 days after the end of each quarter.  For information about Colorado state-collected taxes as they apply to food and small home retail operations please visit the Colorado Tax Website.

To obtain a City license, you'll need to complete a form which is available online. Once complete, mail or bring the application in to the Tax Division with the $20 licensing fee.  The advantage of bringing the form in is that the City waives the requirement for a notarization of the Lawful Presence Affidavit required by the passage of HB1023 some years ago.  If a license isn't approved for some reason, the $20 will be refunded. 

An approved license is valid until the end of the calendar year and must be renewed for $20 by January 30th unless you request that it be terminated (permanently closed, meaning you'll need to reapply if you wish to operate again the following season) or set to inactive status, which will permit you to pay the license fee at opening time. 

Please remember to reactivate the account! Please close it if you choose not to open your stand. An account will only be kept inactive through one season past the originally licensed one.  After that, a reapplication will be needed.    

Tax Division staff are happy to assist you with your questions. Give us a call, visit or email.  Here's the directory.