Important Notice: Service Fee Reduced for Monthly State Sales/Use Tax Filers

Transcription

1 Important Notice: Fee Reduced for Monthly State Sales/Use Tax Filers Effective for monthly Colorado sales and use tax returns filed on or after March, 009, the Colorado sales tax Fee rate (also known as the Vendor's Fee) is reduced from 3.33 to.3. This is a reduction in the Fee rate for monthly filers for state sales tax and retailer s use tax, NOT a reduction in the state sales/use tax rate which is.9 percent. This rate reduction also applies to seasonal, irregular and thirteenmonth filing frequencies. The service fee remains the same for quarterly and annual state sales and use tax filers. This service fee rate change is the result of Senate Bill 09-. See next page for the DR 00.

2 DR 00 (0//09) Colorado Department of Revenue Taxpayer Division 37 Sherman Street Denver CO 806 This publication, which is updated on January and July each year, lists Colorado Sales/Use Tax rates throughout the state. The total tax rate for any jurisdiction must be computed by adding all taxes applicable to that jurisdiction. To order copies of this publication call (303) 38-SERV (7378). It is also available on the Web at State Sales Tax The state sales/use tax rate is.9 with exemptions (see page ) A-B-C-D-E-F-G-H-K-L-M. A service fee is a deduction of 3 /3 for timely filed returns. Tax is remitted on Form DR 000, "Retail Sales Tax Return." Special District Taxes Regional Transportation District (RTD) The Regional Transportation District (RTD) levies a sales/use tax of.0 effective January, 00. The RTD boundaries include the counties of Denver, Boulder, Broomfield (except certain areas immediately adjacent to I- and Highway 7 interchange), Jefferson, Adams (west of Box Elder Creek), Arapahoe (south of I-70 west of Picadilly Rd. to Jewell, then west of Gun Club Rd. to Quincy, then generally west of Monaghan Rd. including Arapahoe Park and Aurora Reservoir), and Douglas (northern portion plus Highlands Ranch), and parts of Weld County that have been annexed by the City of Longmont and the Town of Erie since 99. In the northern portion of Douglas County, the RTD boundaries consist of the city of Lone Tree (original Lone Tree), all annexed areas of Lone Tree and the Acres Green area. Effective July, 006, the area within the boundaries of the town of Castle Rock and Larkspur will not have RTD sales/use tax. Football Stadium District (FD) The Football District, which has a 0. sales and use tax, applies to all sales that are subject to the RTD tax in all areas except in the city of Lone Tree (original Lone Tree) and the Acres Green area in Douglas County. Effective July, 006, the area within the boundaries of the town of Castle Rock and Larkspur will not have FD sales/use tax. Scientific and Cultural Facilities District (CD) Effective July, 006, the Scientific and Cultural Facilities District, which has a 0. sales and use tax, will consist of all areas within the county boundaries of Adams, Arapahoe, Boulder, Jefferson, Denver, and Broomfield. It also includes all of Douglas County except within the boundaries of the towns of Castle Rock and Larkspur. It is not in Weld County. RTD/CD/FD exemptions (see footnote page ) include A-C-D-E-F- K-L-M. A service fee of 3 /3 is allowed for timely filed returns. Tax is remitted on Form DR 000 in the Special District column. If you have more than one location in the Douglas County exception areas, the tax is remitted on Form DR 000. Local Improvement District Tax (LID) A sales tax of 0. within designated areas of southeast Jefferson County, Douglas County (Lincoln Station) and Boulder County (Old Town Niwot and Cottonwood Square). For SE Jefferson County within Lakewood City limits, the rate is.3. Exemptions I and J include telephone, telegraph, gas, electricity services, etc., for residential and commercial use. fee is a deduction of Colorado Sales/Use Tax Rates 3 /3 for timely filed returns. Boulder County and Douglas County do not allow a service fee. Tax is remitted on form DR 000 in the city/lid column. A sales tax of 0. applies in the Flatirons Crossing Mall area and the Arista Local Improvement District. Both are collected by Broomfield. Mass Transit District Tax (MTS) A sales tax of 0. in Eagle County and.7 in Summit County. A sales/use tax of 0. in Pitkin County. A service fee is a deduction of 3 /3 for timely filed returns. Tax is remitted on Form DR 000 in the County column combined with the county tax. Exemptions are the same as the county tax. Rural Transportation Authority (RTA) The Rural Transportation Authority (RTA) areas have a sales, or sales and use tax for the specified locations. The RTA sales tax is remitted on form DR 000 in the Special District Column. The RTA use tax is remitted on form DR 073 for Retailer's Use and DR 0 for Consumer Use. See bottom of page for specific exemptions. No service fee is allowed. Roaring Fork RTA Pikes Peak RTA Gunnison Valley RTA Baptist Road RTA South Platte Valley RTA 0.8 Basalt and New Castle.0 Carbondale.0 Glenwood Springs 0.6 Areas of unincorporated Eagle County in the El Jebel area and outside the city limits of Carbondale 0. Aspen, Snowmass Village, unincorporated Pitkin County..0 All of El Paso County except the towns of Calhan, Fountain, Monument and Palmer Lake. Sales (Only) Exemptions A,B,C,D,E,F,G,H,K,L,M 0.6 All of Gunnison County except the towns of Marble, Ohio, Pitkin and Somerset. 0.3 within the city limits of Gunnison. An area within the city limits of Monument. 0. Entire area within the city limits of Sterling. Multi-Jurisdictional Housing Authority (MHA) Summit County has a multi-jurisdictional housing authority sales tax. The tax rate is 0. with exemptions A-B-C-D-E-F- G-H-K-L-M. The service fee deduction of 3 /3 is allowed for timely filed returns. Use tax of 0. applies to vehicle purchases made outside the authority. The tax is filed in the Special Districts column of the sales tax return, DR 000. Public Safety Improvements (PSI) Montrose County has a Public Safety Improvements sales tax of.7 with no exemptions. There is a service fee deduction of 3 /3 for timely filed returns. Use tax is not allowed. The tax is a county sales tax and is combined with the county sales tax rate in the first column of the sales tax return, DR 000. 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3 Short-term Rental Tax (STR) Douglas County has a tax of on property rented for thirty days or less (excluding motor vehicle). Tax is remitted on Form DR 80. Local Marketing District Tax (LMD) The Local Marketing District levies a tax of. on lodging services including hotels, motels, condominiums and camping spaces inside the Town of Vail. Gunnison County and Alamosa County levy a Local Marketing Tax on hotel and motel rooms. Steamboat Springs levies a Local Marketing Tax. Estes Park and its surrounding area including Drake and Glen Haven levies at Local Marketing Tax. Tax is remitted quarterly to the Department of Revenue on Form DR 90 "Local Marketing District Tax Return." No service fee is allowed. County Lodging Tax Tax is remitted quarterly on Form DR 8, "County Lodging Tax Return." The following counties have a tax on lodging services including hotels, motels, condominiums, and camping spaces. No service fee is allowed.0 Clear Creek, Custer, Fremont, Huerfano, Lincoln, Prowers, San Juan and San Miguel (Mountain Village omitted).9 Alamosa, Archuleta (Pagosa Springs omitted), Chaffee, Conejos, Costilla, Delta, Hinsdale, Lake, La Plata (Durango omitted), Logan, Mineral, Moffat, Montezuma (Cortez omitted), Morgan, Rio Blanco, Rio Grande and Saguache..8 Grand (Winter Park omitted) 0.9 Bent Colorado Counties No. Name No. Name No. Name No. Name Denver Pueblo 3 Weld El Paso Las Animas 6 Larimer 7 Boulder 8 Mesa 9 Otero 0 Arapahoe Jefferson Adams 3 Logan Fremont Morgan 6 Huerfano 7 Prowers 8 Delta 9 Yuma 0 La Plata Montrose Baca 3 Rio Grande Garfield Conejos 6 Kit Carson 7 Washington 8 Routt 9 Bent 30 Alamosa 3 Chaffee 3 Montezuma 33 Lincoln 3 Elbert 3 Saguache 36 Crowley 37 Phillips 38 Costilla 39 Sedgwick 0 Gunnison Lake Moffat 3 Teller Eagle Kiowa 6 Cheyenne 7 Douglas 8 Archuleta 9 Rio Blanco 0 San Miguel Clear Creek Custer 3 Grand Park San Juan 6 Ouray 7 Pitkin 8 Dolores 9 Jackson 60 Gilpin 6 Summit 6 Mineral 63 Hinsdale 6 Broomfield Footnotes for Tax Rates and Exemptions Sales/Use Tax Exemptions: A Food for home consumption; B Machinery and machine tools (as defined on form DR 9); C Gas, electricity, etc., for residential use; D - Occasional sales by charitable organizations; E - Farm equipment; F - Pesticides; G - Food sold through vending machines; H - Low-emitting vehicles; I - Telephone and telegraph service (LID only); J - Gas and electricity for residential and commercial use (LID only); K - Renewable energy components; L - Beetle wood products; M - School related sales. If an exemption is not listed, state-collected local jurisdictions do not have the option of exempting them. Use Tax (paid to city and or county) covers: Y Motor vehicles; Z Building materials 3 Contract city: For information regarding exemptions and use tax, contact the city directly. Rate includes 0. Mass Transit System (MTS) in Eagle and Pitkin Counties and.7 in Summit County Rate includes 0.6 Health District tax. 6 Cap of $00 per month on service fee. 7 Reduced sales tax rate of purchases from certain areas subject to a Public Improvement Fee. 8 Use tax rate is allocated as Mass Transit Tax (MTS) only. * Corrections or changes since July, 008. (All state collected cities/counties sales taxes or rate changes may become effective only on January or July.) () County in which the city is located. See chart above. Page

4 State Collected City Sales Taxes The county number is listed in parenthesis ( ) behind the name of each city listed. See county list on page. TAX EXEMPT TAX TAX EXEMPT TAX Aguilar (0) 3 Y-Z 3 / * Akron (7). B-C-K Y-Z. 3 /3 Alma () 3 None 3 /3 Antonito () None 3 /3 Ault (03) 3 Y-Z 3 0 Basalt (, 7) 3 None 3 /3 Bayfield (0) None 3 /3 Bennett (0, ) 3 Z 3 /3 Berthoud (03, 06) 3 Y-Z 3 3 /3 * Black Hawk (60). Z. 3 /3 Blanca (38) 3 B-C-K None 3 /3 Brush () 3.6 Y-Z /3 Buena Vista (3) None 3 /3 Burlington (6) A-B-C-K Y-Z 3 /3 Calhan (0) A-B-C-K Y-Z 3 /3 Castle Pines North (7).7 A-C-D-F Y-Z.7 3 /3 Cedaredge (8) C Y-Z 3 /3 Center (3, 3) None 3 /3 Cheyenne Wells (6) A-B-C-D-K Y-Z 3 /3 Collbran (08) A-B-C-K None 3 /3 Columbine Valley (0) 3 A-B-C-K Y-Z 3 3 Craig (). None 3 /3 Crawford (8) None 3 /3 Creede (6) None 3 /3 Crestone (3) 3 None 0 Cripple Creek (3).3 None 0 Dacono (03) 3 Y-Z 3 3 /3 De Beque (08) A-B-C-K None 3 /3 Del Norte (3) None 3 /3 Dillon (6). None 0 Dinosaur (). C-D None 3 /3 Dolores (3) 3. None 3 /3 Dove Creek (8) C Y 3 /3 Eads () Y-Z 3 /3 Eagle () Z 3 /3 Eaton (03) 3 Z 3 3 /3 Elizabeth (3) Y-Z 3 3 /3 Empire () 3 Y-Z 3 0 Erie (07, 03) 3. B-C-D-K Y-Z 3. 3 /3 Estes Park (06) Y 3 /3 Evans (03) 3. Y-Z 3. 3 /3 Fairplay () A None 3 /3 Firestone (03) 7 A-B-K Y-Z 0 Flagler (6) B-C-K None 3 /3 Florence (). Y-Z. 3 /3 Fort Lupton (03) Y-Z 3 /3 Fort Morgan () 3 Y-Z 3 3 /3 Fountain (0) 3 A-B-C-K Y-Z 0 Fowler (09) B-C-K Y 3 /3 Foxfield (0) 3.7 A-B-C-K Z 3 0 Fraser (3) Y-Z 0 Frederick (03). A-B-C-K Y-Z. 3 /3 * Fruita (08) 3 A-E-F Y-Z 3 3 /3 Garden City (03) None 3 /3 Georgetown () 3 Y 3 0 Gilcrest (03) 3 Y-Z 3 3 Granada (7) Y-Z 3 /3 Granby (3) Y-Z 3 /3 Grand Lake (3) Y-Z 3 /3 Green Mtn Falls (0, 3) 3 Y-Z 3 Haxtun (37). Y-Z. 3 /3 Hayden (8) Z 3 /3 Holly (7) None 3 /3 Holyoke (37). Y-Z. 3 /3 Hooper (30) C None 0 Hot Sulphur Spgs (3) A-B-C-K None 3 /3 Hotchkiss (8) None 3 /3 Hudson (03) A Z- 3 /3 Hugo (33) B-K Y-Z 3 /3 Idaho Springs () 3 Y-Z 3 0 Ignacio (0) None 3 /3 Johnstown (03, 06) 3 Y-Z 3 3 /3 Julesburg (39) Y-Z 3 /3 Keenesburg (03) A Z 3 /3 Kersey (03) 3.6 Z /3 Kiowa (3). Z. 3 /3 Kit Carson (6) Y-Z 3 /3 Kremmling (3) None 3 /3 Lakeside (). None 0 La Jara () 3 Y-Z 3 3 /3 La Salle (03) 3. Y-Z 3 /3 La Veta (6) 3 None 3 /3 Las Animas (9) 3 Y-Z 3 3 /3 Limon (33) Y-Z 3 /3 Lochbuie (03) Y-Z 0 Log Lane Village () 3 Y-Z 3 0 Lyons (07) 3 Y-Z 3 3 /3 Manassa () None 3 /3 Mancos (3) None 0 Manitou Spgs (0) Y-Z Manzanola (09) A-B-C-K Y 3 /3 Marble (0) None 3 /3 Mead (03) A-B-C-K Y-Z 0 Milliken (03). Y-Z. 3 /3 Minturn () None 0 Moffat (3) C-D-E-F-G-H None 3 /3 Monte Vista (3) None 3 /3 Montezuma (6) None 3 Monument (0) 3 A-B-C-K Y-Z 3 /3 Morrison () 3 Y-Z 3 3 /3 Mountain View ( ) Y 3 3 /3 Mountain Village (0). A-C-D Z. 3 /3 Naturita () Y-Z 3 3 /3 Nederland (07) 3.7 Y-Z 3 3 /3 New Castle () 3. Z 3 /3 Norwood (0) 3 C None 3 /3 Nucla () Y 3 /3 Nunn (03) Y-Z 0 Oak Creek (8) 3 None 3 /3 Olathe () Y-Z 3 /3 Ordway (36) Y-Z 3 /3 Otis (7) Y-Z 3 /3 Ouray (6) 3 None 3 /3 Ovid (39) Y-Z 3 /3 Palisade (08) A-B-C-K None 3 /3 Palmer Lake (0) 3 A Y-Z 3 3 /3 Paonia (8) None 3 /3 Parachute () 3.7 Z Pierce (03) B-K Y-Z 3 /3 Pitkin (0) 3 None 0 Platteville (03) Z 3 /3 Poncha Springs (3) Z 3 /3 Red Cliff () 3 None 3 /3 Rico (8) None 0 Page 3

5 State Collected City Sales Taxes (continued) The county number is listed in parenthesis ( ) behind the name of each city listed. See county list on page. TAX EXEMPT TAX TAX EXEMPT TAX Rocky Ford (09) 3 Y-Z 3 3 Romeo () None 3 /3 Saguache (3) 3 None 3 /3 * Salida (3) 3 None 3 /3 San Luis (38) 3 A-B-D-E-G-H-K None 3 /3 Sawpit (0) 3 Z 3 0 Sedgwick (39) B-C-K None 0 Seibert (6) B-C-D-K Y-Z 3 /3 Severance (03) 3 C Z 3 3 /3 Silt () 3 Y-Z 3 3 /3 Silver Cliff () Y-Z 3 /3 Silver Plume () 3 None 3 /3 * Silverton () A-B-C-D-E-F-G-H-K-M None 3 /3 Simla (3) A-B-C-K None 3 /3 South Fork (3) C None 3 /3 Springfield () None 3 /3 Stratton (6) A-B-C-D-K None 3 /3 Superior (07, ) 3.6 Y-Z /3 Trinidad (0) Y-Z 3 /3 Victor (3) 3 A-B-C-K None 0 * Walden (9) None 3 /3 Walsenburg (6) 3 Y-Z 3 3 /3 Walsh () 3 None 3 /3 Ward (07) None 3 /3 Wellington (06) 3 C Y-Z 3 3 /3 Westcliffe () None 3 /3 Wiggins () None 3 /3 Wray (9). Y-Z. 3 /3 Yampa (8) A-D-E-F Y-Z 3 /3 Yuma (9) 3 Y-Z 3 3 /3 state collected County sales tax rates (county number in parenthesis) Broomfield and Denver are self-collected counties. If a county is not listed here, that county does not have a sales tax. COUNTY TAX EXEMPT TAX COUNTY TAX EXEMPT TAX Adams ().7 A-B-C-D-E-F-G-H-K None 0 Alamosa (30) None 3 /3 Arapahoe (0). A-B-C-D-E-F-G-H-K Y-Z.. Archuleta (8) None 3 /3 Bent (9) Y-Z 0 Boulder (07).6 A-B-C-K Y-Z.6 0 Chaffee (3) E None 3 Clear Creek () None 0 Costilla (38) None 0 Crowley (36) Y-Z 3 /3 Custer () A-B-C-K Y-Z 3 /3 Delta (8) E-F None 3 /3 6 Douglas (7) A-C Y-Z /3 Eagle (). A-B-C-K None 3 /3 Elbert (3) A-B-C-D-E-G-H-K Y-Z 3 /3 El Paso (0) A-B-C-K Y-Z 0 Fremont (). A-B-C-D-E-F-G-H-K Y-Z. 3 /3 Garfield () A-B-C-K None 3 /3 Grand (3) None 3 /3 Gunnison (0) None 3 /3 Hinsdale (63) Y-Z 3 /3 Huerfano (6) None 3 /3 * Jackson (9) 3 None 3 /3 Jefferson (). None 3 /3 Lake () None 3 /3 La Plata (0) None 3 /3 Larimer (06).8 A-B-C-D-E-F-G-H-K Y-Z.8 3 /3 Lincoln (33) Y-Z 3 /3 Logan (3) E Y-Z 0 Mesa (08) A-B-C-K Y-Z 3 /3 Mineral (6).6 Z 3 /3 Moffat () None 3 /3 Montezuma (3). A-B-C-D-E-F-K Y. 3 /3 Montrose () Y-Z 3 /3 Otero (09) A-B-C-E-F-K Y-Z 3 /3 * Ouray (6) None 3 /3 Park () A-B-C-D-K None 3 /3 Phillips (37) E Y-Z 3 /3 * Pitkin (7) 3.6 Y-Z. 8 3 /3 (in Basalt).6 Y-Z. 8 3 /3 Prowers (7) Y-Z 3 /3 Pueblo (0) A-B-C-K Y 3 /3 Rio Blanco (9) 3.6 C Y-Z /3 Rio Grande (3).6 None 3 /3 Routt County (8) A-B-C-K Y-Z 3 /3 Saguache (3) A-B-C-E-K None 0 San Juan () None 3 /3 San Miguel (0) A-B-C-K Z 3 Sedgwick (39) Y-Z 3 /3 Summit (6).7 None 3 /3 Teller (3) A-B-C-K Y 3 /3 Washington (7). A-B-D-E-F-G-H-K Y-Z. 3 /3 Page

6 Direct contact with these home rule cities is suggested in order to receive up-to-date information concerning their tax rates, exemptions, license fees and procedures. Corrections or changes since July, 008 update. Occupational Privilege Tax. 3 Sales tax on food & liquor for immediate consumption. Food for home consumption. Automobile rentals for less than 30 days. 6 Cap at a certain amount. 7 Sales tax rate is reduced if purchases are made from certain areas subject to either a Public Improvement Fee (PIF) and/or Retail Sales Fee (RSF). All PIFs/RSFs imposed by home-rule cities are not listed in this publication. Contact the respective home-rule city for more details. ( ) County in which the city is located. See chart on page. W Contact the city directly Home Rule Cities For Which The State Does Not Collect Local Sales Tax Fee Alamosa (30) 6.00 P. O. Box 9, Fourth Street Alamosa, CO 80 (79) Arvada (, ) Ralston Road Arvada, CO 8000 (70) Aspen (7) W 30 S. Galena Aspen, CO 86 (970) Aurora (0,, 7) 3.7. W E. Alameda Pkwy, th Floor Aurora, CO 800 (303) Avon () P. O. Box 97 Avon, CO 860 (970) Boulder (07) P. O. Box Boulder, CO (303) -300 Breckenridge (6). 0 W P. O. Box 68 Breckenridge, CO 80 (970) 3- Brighton (, 03) / 3 W South th Ave. Brighton, CO 8060 (303) 6-0 Broomfield (6) Flatiron and Arista Improv. Dist. 0. One DesCombes Drive Broomfield, CO 8000 (303) 6-8 Canon City () 3 6 / P. O. Box 97 Canon City, CO 8-97 (79) 76- Carbondale () / 3 W Colorado Ave. Carbondale, CO 863 (970) Footnotes for Self - Collected Cities Fee Fee Fee Castle Rock (7) / North Wilcox St. Castle Rock, CO 800 (303) Centennial (0). 3 W 03 E. Euclid Dr., 00 Centennial, CO 80 (303) Central City (60) 3 / Box 9 Central City, CO 807 (303) 8- Cherry Hills Village (0) 3.. W 0 E. Quincy Cherry Hills Village, CO 800 (303) 789- Colorado Springs (0)..00 P. O. Box 7 MC Colorado Springs, CO 8090 (79) Commerce City () E. 60 th Ave Commerce City, CO (303) Cortez (3).0 / E. Main Street Cortez, CO 83 (970) 6-87 Crested Butte (0) 3 / 3 0 P.O. Box 39 Crested Butte, CO 8 (970) Delta (8) P.O. Box 9 Delta, CO (970) Denver (0) 3.6. W West Colfax Ave.. 3 Denver, CO (70) Durango (0) / nd Avenue Durango, CO 830 (970) Fee Fee Edgewater () Sheridan Blvd. Edgewater, CO 80 (303) Englewood (0) Englewood Pkwy Englewood, CO 800 (303) 76- Federal Heights () W. 90th Ave Federal Heights, CO 8060 (303) 8-36 Fort Collins (06) P. O. Box 80. Fort Collins, CO 80 (970) Frisco (6) 3 / P.O. Box 00 Frisco, CO 803 (970) Glendale (0) W 90 So. Birch Street Glendale, CO 806 (303) 79-3 Glenwood Springs () W. 8th Street Glenwood Springs, CO 860 (970) Golden () th Street Golden, CO 800 (303) Grand Junction (08).7 3 / No. th Street Grand Junction, CO 80 (970) - Greeley (03) th Street Greeley, CO 8063 (970) Greenwood Village (0) So. Quebec Street Greenwood Village, CO 80-9 (303) Page

7 Home Rule Cities For Which The State Does Not Collect Local Sales Tax Fee Fee Fee Fee Fee Fee Gunnison (0) 0.0 P.O. box 39 Gunnison, CO 830 (970) 6-86 Gypsum () 3 / 3 W P.O. box 30 Gypsum, CO 8637 (970) -7 Lafayette (07) So. Public Rd. Lafayette, CO 8006 (303) x 33 La Junta (09) P. O. Box 89 La Junta, CO 800 (79) Lakewood () So. Allison Pkwy 0 Lakewood, CO (303) Lamar (7) / E. Parmenter St. Lamar, CO 80 (79) Larkspur (7) 0.00 P.O. Box 30 Larkspur, CO 808 (303) 68-3 Littleton (0,, 7) 3. 0 W. Berry Avenue Littleton, CO 806 (303) Lone Tree (7) Lone Tree Pkwy. Lone Tree, CO 80 (303) Longmont (07) Kimbark Street Longmont, CO 800 (303) Louisville (07) / Main Louisville, CO 8007 (303) 33- Loveland (06) / E. 3rd Street Loveland, CO 8037 (970) Montrose () 3 / P. O. Box 790 Montrose, CO 80 (970) 0-00 Mt. Crested Butte (0) 3 / 3 0 P. O. Drawer D Mt. Crested Butte CO 8 (970) Northglenn (, 03) Community Center Dr 3. Northglenn, CO 8033 (303) Parker (7) / E. Main St. Parker, CO (303) Pueblo (0) P. O. Box 7 Pueblo, CO 800 (79) 3-69 Ridgway (6) / 3.00 P. O. Box 0 Ridgway, CO (970) Rifle () 3. 0 W P. O. Box 908 Rifle, CO 860 (970) 6- Sheridan (0) S. Federal Sheridan, CO 800 (303) Silverthorne (6) 6 / P. O. Box 309 Silverthorne, CO 8098 (970) Snowmass Village (7) P. O. Box 00 Snowmass Village, CO 86 (970) Steamboat Springs (8). 0 0 P. O. Box Steamboat Springs, CO 8077 (970) Sterling (3) 3 / 3 0 P. O. Box 000 Sterling, CO 807 (970) Telluride (0). 3 / 3 W P.O. Box 397 Telluride, CO 83 (970) Thornton () Civic Center Drive Thornton, CO 809 (303) Timnath (06) 3 3 / 3 W P.O. Box 37 Timnath, CO 807 (970) -3 Vail () Frontage Rd. Vail, CO 867 (970) 79- Westminster (, ) W. 9nd Avenue Westminster, CO 8003 (303) Wheat Ridge () W. 9th Avenue Wheat Ridge, CO (303) 3-80 Windsor (03, 06) 3. 6 / Walnut Windsor, CO 800 (970) Winter Park (3) P.O. Box 337 Winter Park, CO 808 (970) Woodland Park (3) P. O. Box 90 Woodland Park CO (79) Page 6