The Glendale, CO occupational privilege tax is a flat monthly head tax of $10 per qualifying worker, split evenly: $5 withheld from the employee and $5 paid by the employer. The employee share applies to any worker who earns $750 or more in a calendar month while performing services inside the city.1City of Glendale, Colorado. Occupational Privilege Tax The tax is set by Chapter 3.21 of the Glendale Municipal Code and funds the city’s general operations.
Who Owes It and When
An employee owes the $5 employee portion in any month they earn at least $750 for work performed within Glendale. The code uses the federal income tax withholding definition of “employee,” and any portion of the work being done in the city is enough to trigger it.2eCode360. Glendale Municipal Code Chapter 3.21 – Occupational Privilege Tax
Employers owe their own $5 for each qualifying worker. The definition sweeps in corporations, nonprofits, partnerships, sole proprietors, and government agencies. One qualifying worker in Glendale is enough to make you responsible for withholding the employee share and paying the employer match.2eCode360. Glendale Municipal Code Chapter 3.21 – Occupational Privilege Tax
Self-employed people, owners, partners, and officers who draw no salary or commission are treated differently. They owe only the $5 employer portion each month they are engaged in business in Glendale, and the $750 earnings test does not apply to them because they are not employees under the code.1City of Glendale, Colorado. Occupational Privilege Tax If an owner does take a salary or commission that clears $750, both portions are owed, same as any other worker.
How Much You Pay
The rate is $5 employee plus $5 employer, for a total of $10 per qualifying worker per month. Full-time and part-time workers are treated the same; the only question is whether they crossed $750 in earnings that month.1City of Glendale, Colorado. Occupational Privilege Tax
If a worker holds more than one job in Glendale, the $5 employee portion is withheld only once. Each employer, however, still owes its own $5 employer share for that worker, regardless of whether it withheld the employee portion.
Registering and Filing
Before you can file, your business needs a Glendale account. Registration runs through the city’s online portal, MUNIRevs, at glendale.munirevs.com, which also handles sales, use, and admissions tax if those apply to you.3City of Glendale, Colorado. Business Registration and Sales Tax Application Keep your account number handy; you’ll use it on every return.
Employers file the Employer’s Occupational Privilege Tax Return. It can be submitted electronically through MUNIRevs or on paper using the PDF on the city’s website.1City of Glendale, Colorado. Occupational Privilege Tax The return asks for the number of employees who met the $750 threshold each month, the employee tax withheld, and the matching employer amount. Multiply the qualifying headcount by $10 to get the total.
Returns and payment are due monthly, by the last day of the month following the reporting period. January’s tax, for example, is due by the last day of February. Even if you owe nothing for a given month, file a zero return; a missing return triggers its own penalty regardless of whether tax was due.
What Late or Missed Filings Cost
The penalties stack, and they escalate quickly:
- Failure to file: $100 per month the return remains unfiled, capped at $500 per return.2eCode360. Glendale Municipal Code Chapter 3.21 – Occupational Privilege Tax
- Negligence: 10% of the delinquent amount, or $15, whichever is greater.2eCode360. Glendale Municipal Code Chapter 3.21 – Occupational Privilege Tax
- Interest: 18% per year on unpaid tax until the city changes the rate.2eCode360. Glendale Municipal Code Chapter 3.21 – Occupational Privilege Tax
- Repeat enforcement: an additional 15% of the total delinquent taxes, interest, and penalties (minimum $25) if the city has had to pursue collection against you three or more times.2eCode360. Glendale Municipal Code Chapter 3.21 – Occupational Privilege Tax
- Fraud: 100% of the deficiency, plus interest, where any part of the shortfall is intentional.2eCode360. Glendale Municipal Code Chapter 3.21 – Occupational Privilege Tax
How Glendale’s Rate Compares Nearby
Glendale’s $5/$5 split sits in the middle of Colorado’s head-tax cities. Denver charges employees $5.75 (with a $499 earnings threshold) and employers $4.00. Greenwood Village charges $2 on each side at a $250 threshold. Sheridan charges $3 on each side. Aurora eliminated its occupational privilege tax as of January 2025. Each city’s tax is independent, so paying in Denver does not satisfy Glendale, and the reverse holds too. If your workforce crosses city lines, you’ll register and file separately in each jurisdiction where qualifying work happens.