Sales, Use and Lodging Tax Information

Overview

The City of Fruita has a 3% sales tax, a 3% use tax on building materials and vehicles, and a 6% (effective 1/1/2021) lodging tax.  Of the 3% sales and use tax rate, 2% is deposited to the General Fund to support governmental operations including public safety,   administration, community development, general government, recreation programs and maintenance of roads, parks, trails and public buildings.  The remaining 1% is dedicated to support debt service payments and operations at the Fruita Community Center.   Of the 6% lodging tax, 3% is dedicated to marketing and promotion of the City and the remaining 3% is dedicated to Economic Development and Public Places.

Sales Tax.  While the City of Fruita is a home rule city, it contracts with the State of Colorado to collect the City sales tax. The total sales tax rate in the City of Fruita is 8.27% (see table below).  The City of Fruita, Mesa County and State of Colorado sales taxes are all collected by the State of Colorado.  To obtain a sales tax license and/or to file your sales tax returns and make payments visit the Revenue Online - State of Colorado website.  Additional information and frequently asked questions for obtaining and updating a sales tax account can be found at  Sales Tax| Account/License.  

Use tax - motor vehicles.   Use tax on motor vehicles is typically paid when the vehicle is registered with Mesa County Department of Motor Vehicles and remitted by Mesa County to the City of Fruita on a monthly basis. The amount paid to the City of Fruita is 3% of the purchase cost of the vehicle.  The Mesa County and State of Colorado use tax on motor vehicles will either be collected by the dealer or through the DMV office.

Use tax - building materials.   Use tax on building materials of 3% is collected by the City of Fruita prior to issuance of a planning clearance and building permit from the City of Fruita  Planning Department.  The 3% use tax is  based on either estimated  costs of building materials for the type of building or construction, or actual costs of building materials.  The contractor/property owner should provide their suppliers with a copy of the building permit and receipt of payment for use tax issued by the City of Fruita as proof that the appropriate City of Fruita use tax has been paid on the building materials.  You will still be required to pay any applicable county, state or special district sales taxes on the materials. Purchases made without a  building permit or planning clearance are subject to all legally imposed sales taxes. In the event both a sales and use tax has been paid on building materials or the estimate of the cost of building materials does not reflect the actual cost, a  use tax/sales tax refund may be requested using the Use Tax Return and Request for Refund form below.  For additional information and frequently asked questions,  see the link below. 

Lodging tax.  The City of Fruita lodging tax of 6% is levied on the provision of lodging upon every person or business that furnishes any hotel room, motel room, lodging room, motor hotel room, guest house room, recreational vehicle park space, vacation rental or other similar accommodations, but shall not include rentals under a written agreement for occupancy for a period of 28 consecutive days or more.  The lodging tax of 6% is in addition to the 8.27% sales tax rate.  

Lodging tax is paid directly to the City of Fruita.   Vendors collecting and remitting the tax can deduct 3 1/3% of the lodging tax collected as a  vendor collection fee.  Lodging tax returns are due by the 20th day of the month for the preceding calendar month. Note:  Returns for retail sales tax need to be sent to the State of Colorado Department of Revenue. Lodging tax return forms are available in pdf format and excel format.