The applicant shall pay the following license and permit fees to the department annually in advance: For each resident and nonresident manufacturer’s license, the fee shall be: For each brewery, three hundred dollars; For each winery, three hundred dollars; For each distillery or rectifier: On or after August 10, 2016, and before August 10, 2017, […]
All state license fees and taxes provided for by this article 3 and all fees provided for by section 44-3-501 (3) and (4) for processing applications, reports, and notices shall be paid to the department, which shall transmit the fees and taxes to the state treasurer. The state treasurer shall credit eighty-five percent of the […]
An excise tax at the rate of 8.0 cents per gallon, or the same per unit volume tax applied to metric measure, on all malt liquors and hard cider, 7.33 cents per liter on all vinous liquors except hard cider, and 60.26 cents per liter on all spirituous liquors is imposed, and the taxes shall […]
The state of Colorado and the department shall have a lien, to secure the payment of the taxes, penalties, and interest imposed pursuant to section 44-3-503 upon all the assets and property of the wholesaler or manufacturer owing the tax, including the stock in trade, business fixtures, and equipment owned or used by the wholesaler […]
The applicant shall pay the following license fees to the treasurer of the municipality, city and county, or county where the licensed premises is located annually in advance: For each retail liquor store license for premises located within any municipality or city and county, one hundred fifty dollars; For each retail liquor store license for […]