Business Licensing Database
RACE TRACK

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DOG TRACK	GREYHOUND DOG TRACK	HORSE TRACK	RACE TRACK
RACING	SIMULCASTING

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State
Colorado Department of Revenue Division of Racing Events 1881 Pierce St, #108 Lakewood , CO   80214 (303)205-2990 Fax: (303)205-2950	Must be licensed prior to participating in racing activities. The Division conducts investigation prior to licensing. The applicant pays the fee for this. Licenses/Registration required for all persons employed at the track including owners, jockeys, grooms, corporate directors, key employees (officials), concession operators, trainers and security personnel. Fees vary and levels of background investigations vary. The Division also oversees animal welfare programs including drug testing and animal injury tracking.
State
Colorado Department of Revenue 1375 Sherman St Denver , CO   80261 (303)238-7378	Most product sales are subject to sales tax. If selling any products food, T-shirts, souvenirs, etc., contact the Department of Revenue regarding sales tax licensing. Link:  http://www.revenue.state.co.us/fyi/html/sales09.html

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NOTE:  If applicable, see LIQUOR

NOTE:  If preparing any food products see RESTAURANT

page last updated 9/15/03

The Colorado Revised Statutes are available on line at http://198.187.128.12/colorado/lpext.dll?f=templates&fn=fs-main.htm&2.0. You can locate a statute of interest by searching either on the citation given in the database (e.g., 18-5-307) or on a keyword or phrase.

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