Cafarelli Center at Denver West

General Information
The Public Improvement Fee (PIF) is collected and used to finance a portion of the cost of public improvements, such as public roads, regional storm management, and sanitary sewer systems. The PIF at the Cafarelli Center at Denver West varies by retailer. The 1.4% or 0.4% PIF is applicable on all sales and service transactions. Please contact the Colorado Development Foundation or the City to determine which rate applies to your business. A list of all exempt sales transactions is on page two. The PIF is a fee and NOT a tax; therefore, it becomes part of the overall cost of the sale and is subject to sales tax.

Licensing
Any entity doing business in Lakewood must obtain a Sales and Use Tax License. This includes businesses conducting retail sales and those providing services only. PIF accounts will need to be established via Amenity Colorado.

Confidentiality
All financial information provided to the City of Lakewood is kept confidential. However, Colorado Development Foundation is authorized to obtain financial information from the City as described in Tenant Leases and Real Estate Agreements. Therefore, every tenant that is subject to the PIF collection obligation is required to sign a Form of Waiver of Confidentiality.

Assistance
For additional assistance regarding the PIF at Cafarelli Center at Denver West, please contact Elk Valley Public Improvement Corporation.

Example Receipts
Sales and services are subject to both sales tax and the PIF, unless specifically enumerated (see below). Please note that the PIF becomes part of the total sales price and is subject to sales tax; therefore, the PIF must be separately stated on the sales receipt and cannot be combined with sales tax. The combined sales tax rate of 7.5% (or 0.5% for Jefferson County on food) is to be collected on the total taxable purchase price. Below are examples of how sales transaction must be calculated. Contact the Colorado Development Foundation or the City to determine the appropriate PIF rate (0.4% or 1.4%).

Tangible Personal Property Purchase

 Clothing $18
Shoes $25
  $43
PIF (1.4%) .60
  $43.60
Sales Tax (7.5%) $3.27
Total $46.87

Non-Taxable Purchase

Manicure $20
Haircut $45
  $65
PIF (1.4%) .91
  $65.91
Sales Tax (0.0%) 0.00
Total $65.91

In-Person Purchase of Tangible Personal Property with Delivery to Wyoming

Mountain Bike  $350
Helmet $25
   $375
PIF (1.4%) $5.25

$380.25
Sales Tax (0.0%) 0.00
Total $380.25

*Purchases that are not made in person (i.e. via phone, fax, or internet) and delivered outside of Lakewood are exempt from PIF and potentially sales tax (see footnote below)
*Sales delivered outside of Lakewood may be subject to the sales tax of the city and state where the tangible personal property is delivered.

Food

Chicken  $13
Gallon of Milk $3
  $16
PIF (1.4%) .22
  $16.22
Sales Tax (0.5%) .08
Total $16.30

*Food means food for domestic home consumption as defined by the definition in Section 3.01.020 of the Lakewood ordinance. Please refer to the "Food" definition for exceptions that remain taxable. 

Sales not subject to PIF

  • Transfers of goods between the Development Site Retailer’s (DSR)4 other stores or warehouses
  • Returns to shippers and manufacturers
  • Refunds to customers for merchandise purchased at the DSR4 store and returned or exchanged
  • Discounted portion of sales to employees; bad debts when written off the DSR4 books; and charges paid to banks or credit card companies; provided, however, that in the aggregate such deductions do not exceed (3%) in any given year
  • Gift certificates or like vouchers until the same have been converted into a sale by redemption
  • Sales of fixtures and equipment not in the ordinary course of business
  • Catalog or Internet sales which are not otherwise subject to applicable City or State sales tax
  • Proceeds from any sales tax, gross receipts tax or similar tax
  • Settlements for insurance claims
  • Sales of gasoline
  • Health care facility services (excl. fitness/recreational)
  • Tuition for bona fide education programs
  • Prescription drugs as defined
  • Services provided by licensed health care practitioners
  • Hunting and fishing licenses
  • Ski passes, lift tickets, and tickets to sporting or entertainment events
  • Trade-Ins for resale •
  • Gratuities as defined •
  • Other exclusions, as determined by Colorado Development Foundation

Filing/Payment Options
Sales tax returns must be filed and paid with the City of Lakewood via Lakewood Business Pro. To file PIF returns, please visit the Amenity Colorado login page to create your account.

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