Sales Tax Information

On Nov. 4, 2003, the electors of Arapahoe County voted to impose a 0.25 percent County Open Space sales and use tax on the sale of tangible personal property at retail and the furnishings of certain services within the County as provided in Section 29-2-105(1)(d), C.R.S. This tax is equal to $0.25 on every $100 spent. The tax is effective Jan. 1, 2004 through Dec. 31, 2023 for the purpose of preserving Open Space in Arapahoe County.

Responsibilities and Objectives of the Open Space Program


The Open Space program is responsible for preserving rural and natural space; along with improving and maintaining neighborhood parks, sports fields, picnic facilities and multi-use trails. The objectives of the program are to ensure that all appropriate taxes are received, and properly distributed to the specific uses per the voter approved resolution.

To contact the Open Space Department, view the breakdown of how the tax revenue is distributed and obtain an Open Space use tax form, please see links below:

Sales Tax Remittance and Business Licensing Requirements


The Open Space sales tax is to be remitted to the Department of Revenue. Arapahoe County does not directly administrate, enforce or collect sales tax, or license businesses within County boundaries. Questions about remitting sales tax and business licensing should be directed to:

Building Use Tax


When acquiring a building permit within Arapahoe County, the 0.25 percent Open Space use tax is collected by the Public Works Department based off of the evaluation amount.

To contact the Public Works Department with questions regarding licenses, permits, fees and approvals, please see the link below.

Additional Information


Please see the links below for more information regarding sales and use tax rates, contact information for jurisdictions within Arapahoe County and an address locator guide for taxing jurisdictions within Arapahoe County.