The Occupational Privilege Tax has existed in Greenwood Village since January 1, 1980. The revenue from this tax is used exclusively for
capital projects such as street improvements. This revenue source is
important to helping improve accessibility within the Village.
An Occupational Privilege Tax License must be obtained by
all businesses with employees working within the village. A one-time
application fee of $10.00 is required at the time of licensing. The tax
consists of two portions, the employee portion and the employer portion. Both
portions are $2.00 per month ($4.00 combined) and both apply when an employee
earns $250.00 or more in a calendar month. The employer is responsible for
reporting and remitting both portions of the tax. Owners, partners and
officers who are not paid a salary or commission are subject to only the
employer portion of the tax.