Littleton, CO Tax Rates: Property, Lodging, and Admissions

Littleton, CO tax rates start with a city sales and use tax of 3.75%, but what you actually pay at the register runs between 8.00% and 8.75% depending on whether your purchase falls in the Arapahoe, Jefferson, or Douglas County portion of the city. Beyond sales tax, Littleton collects property tax through a municipal mill levy, a lodging tax on short-term stays, a 5% admissions tax on tickets, and a small occupational privilege tax on people who work inside city limits.

Sales and Use Tax

The city charges 3.75% on most retail sales and taxable services. Voters approved the current rate in November 2021, raising it from 3% effective January 1, 2022, with the extra revenue earmarked for capital improvement projects.¹ The same 3.75% applies as a use tax when you buy goods elsewhere without paying Littleton’s local tax and then store or use them in the city.²

That 3.75% is just the city layer. Colorado’s 2.9% state tax, a 1.0% Regional Transportation District tax, and a 0.1% Scientific and Cultural Facilities District tax apply citywide.³ The county piece is what makes the totals shift:¹

Arapahoe County portion: 8.00% total, with a 0.25% county tax. Some shopping areas, including Littleton Village, add a Public Improvement Fee of up to 0.75% on top.
Jefferson County portion: 8.25% base, climbing to as high as 8.68% inside a Local Improvement District that adds 0.43% to 0.50%.
Douglas County portion: 8.75% total, with a 1.00% county tax. A small part of Douglas County sits outside the RTD district, which would lower the total there.

Because rates can shift by a fraction of a percent even within the same county, confirm the exact rate for your specific address rather than assuming the county figure.

What’s Exempt from Sales Tax

Several categories are not subject to Littleton’s 3.75%:²

Food and drinks for home consumption, sold in the same form and packaging you’d find at a grocery store
Prescription drugs for humans and animals
Prescription eyeglasses, contact lenses, and prosthetics
Materials installed as part of a solar or wind energy system
Gasoline and diesel for internal combustion engines
Newspapers
Goods purchased by a retailer for resale
Purchases by religious or charitable organizations paid from organization funds, with a valid state exemption certificate
Goods shipped outside city limits

One trap for contractors: building materials bought for a charitable organization’s construction project are not exempt, even though the organization’s other purchases would be.

Property Tax

Property tax in Littleton follows the Colorado structure. The county assessor sets the actual (market) value, then an assessment rate converts that into an assessed value, and the mill levy applies to the assessed value. For 2026, the residential assessment rate is 6.8% for local government levies and 7.05% for the school district portion.⁴ A home with a $500,000 actual value would have an assessed value of roughly $34,000 for the local government portion.

Littleton’s municipal mill levy has historically run in the range of 6 to 7 mills, with the City Council setting the exact rate each year based on budget needs. One mill equals $1 of tax per $1,000 of assessed value. The city levy is only one slice of your bill. The school district, county, fire district, water district, and any other special districts covering your property each add their own mills, and the combined total is what shows up on the statement.

Payment Deadlines

You can pay the full year by April 30, or split it in two: the first half by the last day of February, the second half by June 15.⁵ If you pay the whole amount in one shot before April 30, no interest applies. Miss a deadline and interest accrues at 1% per month, with partial months counted as full months.⁶ Bills under $25 can’t be split and must be paid in full by April 30.

Appeals

If you believe the assessor overvalued your property, protest with the assessor first, then appeal to the County Board of Equalization. The appeal has to be filed by letter postmarked no later than July 20 of the assessment year, or you can appear in person by that date.⁷ If the Board’s decision doesn’t satisfy you, further appeals through the state Board of Assessment Appeals or district court are available.⁸ Unpaid taxes can result in a tax lien and, eventually, loss of the property, so work the appeals process rather than withholding payment.

Lodging Tax

Guests who stay in a Littleton hotel or short-term rental for fewer than 30 consecutive days owe a lodging tax on the room charge. An additional 5% lodging tax took effect January 1, 2023. The accommodation provider collects the tax and remits it to the city, and the revenue supports tourism promotion and marketing.

Admissions Tax

Littleton charges a 5% admissions tax on tickets for movies, concerts, sporting events, and other exhibitions held within city boundaries. Any fee paid for entry to a place of amusement or an athletic event qualifies. Venues and event organizers collect the tax and report it to the city finance department monthly.

Occupational Privilege Tax

Anyone working inside Littleton city limits is subject to a small occupational privilege tax, sometimes called a head tax. It has two parts: the employer pays $2 per month per employee, and $2 per month is withheld from the employee’s wages. The employee share kicks in once a worker earns more than $500 in a calendar month. Self-employed people owe both halves. Employers that fail to withhold and remit face late-filing penalties and potential audits.

Filing and Paying City Taxes

Any business with a physical location in Littleton, or that makes sales, leases, or deliveries of taxable goods and services within city limits, needs a Littleton sales and use tax license. There’s no fee to apply.¹

How often you file depends on how much tax you collect each month:

More than $300 per month: file monthly
Between $15 and $300 per month: file quarterly
Less than $15 per month: file annually

Returns are due by the 20th of the month following the end of your filing period. If the 20th lands on a weekend or holiday, the deadline shifts to the next business day.¹ A late return triggers a flat 10% penalty on the tax owed plus 1% interest per month until paid.² Filings and payments for sales tax and occupational privilege tax both run through the city’s MUNIRevs online portal.⁹

Construction Use Tax

If you’re pulling a building permit, Littleton collects construction use tax at 3.75% on the estimated value of materials for the project. You pay it upfront as part of permitting. After the project wraps, the city reconciles the estimate against your actual material costs using invoices and receipts. Spent less than estimated and you get a refund; spent more and you owe the difference.¹

1
City of Littleton, Colorado. Business & Sales/Use Tax License
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City of Littleton. Business & Sales/Use Tax Guide
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SCFD. About Us
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Colorado Department of Local Affairs Division of Property Taxation. Understanding Property Taxes in Colorado
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Colorado General Assembly. HB25-1199 Property Tax Payment Schedule
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Justia Law. Colorado Revised Statutes Title 39-10-104.5 – Delinquency
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Colorado Department of Local Affairs Division of Property Taxation. Protests and Appeals
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Colorado Judicial Branch. Property Tax Appeal
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City of Littleton. Business & Sales/Use Tax Payments