Business Licensing Database
ARCADE

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ARCADE	GAME ROOM	GAMES	PINBALL
VIDEO ARCADE	VIDEO GAME

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State

Colorado Department of Revenue 1375 Sherman St Denver , CO   80261 (303)238-7378

Machines intended for entertainment only are exempt from sales tax. Operator must pay sales taxes on "prizes." To protect the owner of a machine from a lien if the machine is located on other than the owner's premises, the owner must file a Memorandum of Lease (DR 6514) describing the leased property for each location. Send to Tax Auditing & Compliance Division, 1375 Sherman St., Room 504, Denver, CO 80261. See FYI Sales #67 - Leased Departments within Stores. Link:  http://www.revenue.state.co.us/fyi/html/sales67.html

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NOTE:  Local ordinances frequently require permits or licenses for the placement of any coin operated pinball or video arcade game. Check with your city or county clerk.

NOTE:  If operating a snack bar, see RESTAURANT

NOTE:  If applicable, see VENDING MACHINES

page last updated 8/25/03

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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