Denver West Village

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 Denver West Village is 1.4% (as stated in the Denver West Village PIF Covenant) on all sales and service transactions. 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 account will need to be established via Amenity Colorado. 

Confidentiality
All financial information provided to the City of Lakewood is kept confidential. However, Elk Valley Public Improvement Corporation is authorized to obtain financial information from the City and therefore every tenant that is subject to the PIF collection obligation is required to sign a Form of Release.

Assistance
The City of Lakewood, on behalf of Elk Valley Public Improvement Corporation, is available to help you understand the PIF. If you have questions about PIF requirements, you may seek assistance with the Revenue Division at the Lakewood Civic Center South Building by phone at 303-987-7630 or by email at revenuedivision@lakewood.org. You may also seek assistance with Elk Valley Public Improvement Corporation by phone at 303-271-1784 or by email at info@elkvalleypif.com. For additional assistance regarding the PIF at Denver West Village, please contact Elk Valley Public Improvement Corporation. 

PIF Transaction Examples (1.4%)
Denver West Village
Sales and services are subject to both sales tax and the PIF, unless otherwise stated (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.

Taxable Purchase

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

Non-taxable Purchase

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

$65.91

Online Purchase Delivered Outside the Denver West Village Area

Mountain Bike  $350
Helmet $25
Purchase Total $375
PIF (1.4%) $5.25
Subtotal $380.25
Sales Tax (0.0%) 0.00
Total $380.25

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
Purchase Total $16
PIF (1.4%) .22
Subtotal $16.22
Sales Tax (0.5%) .08
Total $16.31

*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

  • Bona fide transfers of goods between Property User's other stores or warehouses
  • Refunds to customers for merchandise purchased at the Property User's store and returned or exchanged
  • Returns to shippers and manufacturers
  • Proceeds from any sales tax, gross receipts tax, or similar tax
  • Settlements for insurance claims
  • Sales of gasoline
  • Services provided by licensed health care practitioners
  • Tuition for bona fide education programs
  • Prescription drugs as defined in the Denver West Village PIF Policy and Procedure Manual
  • Hunting and fishing licenses
  • Ski passes, lift tickets, and tickets to sporting or entertainment events 
  • Trade-Ins for resale
  • The discounted portion of sales to employees; bad debts when written off the Property User's 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.
  • Gratuities as defined in the Denver West Village PIF Policy and Procedure Manual
  • Sales of fixtures and equipment not in the ordinary course of business
  • Such other exclusions as determined by Elk Valley at its sole discretion

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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