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Office of Economic Development and International Trade

Business Licensing Database
RESTAURANT

CAFE COFFEE SHOP CONVENIENCE STORE DELI
DELICATESSEN DINER FAST FOOD FOOD
FOOD SERVICE LOUNGE NIGHT CLUB RESTAURANT

State

Colorado Department of Public Health & Environment
Consumer Protection Division
Retail Food Service
4300 Cherry Creek Drive South
Denver , CO   80246-1530
(303)692-3620
Fax: (303)753-6809
Must obtain a Food Service License to prepare food served to the public. Licensing fees are based on seating capacity and square footage.
Rules are established by state office; the local health department does inspections.

State

Colorado Department of Revenue
Liquor/Tobacco Enforcement Division
1881 Pierce St. #108A
Lakewood , CO   80214
(303)205-2300
Fax: (303)205-2341
A liquor license is required to serve alcohol.
Licensing authority and responsibility is shared between state and local government. State licensure is considered AFTER local government approval. Local licensing authority within a municipality is with the city government; within an unincorporated area with the county government.
State and local fees vary depending upon classification of license.

State

Colorado Department of Revenue
1375 Sherman St
Denver , CO   80261
(303)238-7378
Food for immediate consumption is subject to sales tax. See FYI Sales 4, Guidelines for Determining Sales Tax Rates for Taxable Food Items

Link:  http://www.revenue.state.co.us/fyi/html/sales04.html
Apply with the Department of Revenue to obtain a retail sales tax license.
A sales tax license is frequently required by the local city government(s) where a business operates.

Federal
U.S. Department of the Treasury
Alcohol and Tobacco Tax and Trade Bureau
National Revenue Center
550 Main St.
Cincinnati , OH   800-398-2282
The Alcohol and Tobacco Tax and Trade Bureau requires retailers of beverage alcohol products to register, pay$250 Federal Special Occupational Tax, and maintain certain records.

Link:  http://www.ttb.gov/alcohol/info/atftaxes.htm
State and local approval also required

Federal

U.S. Occupational Safety & Health Administration (OSHA)
1391 Speer Boulevard, Suite 210
Denver , CO   80204
(303)844-5285
(800)755-7090
Fax: (303)844-6676
Contact regarding special safety regulation that may impact a food service business.

Link:  http://www.osha.gov/SLTC/restaurant/index.html

State

Colorado Department of Labor & Employment
Labor Standards Unit
633 17th St
Denver , CO   80202
(303)318-8441
Fax: (303)318-8899
The Colorado Youth Employment Opportunity Act regulates the employment of persons under the age of 18. Occupations in restaurants, hotels, motels, or other public accommodations, except the operation of power food slicers and grinders, are permitted at age 14.

Link:  http://www.coworkforce.com/LAB/ColoYouthOpportunityAct.pdf

Local
Local Licensing Authorities
Local health departments inspect food service establishments. Plans for the construction of a retail food establishment must be submitted to the local health department.

Link:  http://www.cdphe.state.co.us/as/locallist.asp
SIDEWALK CAFE: Local public works department or similar agency permit may be required to place furniture on sidewalk or other public right of way.
NOTE:  See DISCRIMINATION for Anti-Discrimination Poster requirement in Public Accommodations.
NOTE:  If applicable, see BOILER
NOTE:  If applicable, see VENDING MACHINES
NOTE:  If the cost is contingent upon weight, see WEIGHTS AND MEASURES

page last updated 9/8/03

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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