Business Licensing Database
LIQUOR

Includes Beer and Wine/ Sales or Manufacturing

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ALCOHOL	BAR	BEER	BEER AND WINE
BREWERY	LIQUOR	LIQUOR STORE	LOUNGE
MANUFACTURING	MICRO-BREWERY	NIGHT CLUB	PUB
SALOON	TAVERN	WINE	WINERY

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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	Must pay Special Occupational Tax (SOT). The annual cost (July 1 -June 30) depends on type of operation and is prorated the first year.
State
Colorado Department of Revenue Liquor/Tobacco Enforcement Division 1881 Pierce St. #108A Lakewood , CO   80214 (303)205-2300 Fax: (303)205-2341	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, and within an unincorporated area with the county government. License required for anyone who distributes alcohol, beer, wine, distilled spirits, etc., regardless of whether it is sold or given away. Licensing covers retailers, wholesalers, importers, manufacturers, transporters of liquor, hotels, bed and breakfasts, brew pubs, mini-bars, etc. Fees depend upon the type and scope of operation Link:  http://www.revenue.state.co.us/liquor_dir/wrap.asp?incl=license3
State
Colorado Department of Agriculture Farm Products Section 2331 W. 31st Ave. DENVER , CO   80211 (303)477-0054 Fax: (303)480-9236	Any business that processes "Colorado Agricultural Commodities" must be licensed and bonded, e.g. makes wine from grapes purchased from a Colorado supplier. The amount of bonding depends upon the types and amounts of products used. Licensing and bonding exemptions may apply for "Small Volume Dealers." Contact the Division for more information. (12-16-101 through 118, C.R.S.)
State
Colorado Department of Public Health & Environment Air Pollution Control Division 4300 Cherry Creek Drive South Denver , CO   80246-1530 (303)692-3100 Fax: (303)782-0278	The fermentation or brewing process may emit air pollution emissions into the air. If the emissions are above specified levels, Air Pollution Emission Notice (APEN) is required. $119.96 filing fee, $59.98/hr evaluation fee. Requires final approval and ongoing inspections Annual fee based on emissions. Wineries and Breweries should contact the Small Business Clean Air Technical Assistance Program to determine if they are subject to APEN requirements.
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	If a business is serving food, it must obtain a food service license. The local county health department issues most food service licenses.
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 24 Special Regulation: Eating and Drinking Establishments. Link:  http://www.revenue.state.co.us/fyi/html/sales24.html

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NOTE:  It is illegal to include a product containing alcohol in a gift basket.

page last updated 8/31/06

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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