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Business and Occupation Tax

**Important Information Regarding Business and Occupation Tax**


The City of Lakewood is aware that multiple telecommunications carriers pass the liability of the Business and Occupation Tax down to their customer base. The Business and Occupation tax has been in place in Lakewood since 1969 and is imposed directly on the carriers themselves at a monthly rate of $4.10 per line of service. Business and Occupation tax is not specific to Lakewood, and the rate may vary from city to city. All billing related questions regarding this change should be directed to the respective carrier.



Basic local telecommunications service is the electronic or optical transmission of information between separate points by prearranged means, which includes the provision of local dial tone line and local usage necessary to place or receive a call.


The City recognizes that although the business of providing basic local telecommunications service was once a monopoly service under state law, it is now a competitive service under both state and federal law. Numerous companies may provide basic local telecommunications service within Lakewood. Therefore significant differences in the size of the basic local telecommunications service providers operating within the City, and the City's business and occupation tax should reflect such differences. 


Payment of this tax shall be made to the City of Lakewood by each basic telecommunication service provider operating in the City before the twentieth day of each month. A return and payment must be remitted to the Finance Director for the preceding calendar month (consistent with sales tax).  As this is a tax levied upon the provider, the return/payment remitted to the City shall be based on the line count of the preceding calendar month.


Register online to pay your business and occupation tax.

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Contact Information:

Revenue Division
Civic Center South Building, First Floor
480 S. Allison Parkway
Lakewood, CO 80226-3127

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