The liquor occupation is an annual flat tax is levied by Division 2 of Chapter 11 of the Wheat Ridge Code of Laws and is based on the type of liquor license held. The tax is due upon opening a new liquor license or changing operators. For existing operators, the tax is due January 1st of each year and becomes delinquent on February 1st, with associated penalty and interest.
The tax is billed in late November for established annual payers and upon business licensing for new payers. Non-payment of the tax does not jeopardize the liquor license but is a demerit in consideration of renewal and may also be brought before the municipal court. Pro-ration will be allowed under Ordinance 1620 beginning with the 2018 licensing year.