A tax amendment or amended return is required when the original return was not filed correctly. If more tax is owed, then penalty and interest may apply if the payment and return are filed after the original due date.
If less tax is owed and you have overpaid tax, you also need to file a refund claim form and submit documentation to support the amount to be refunded. The documentation presented for the claim should easily and verifiably document the transaction(s) history; should be easily identifiable to a City of Lafayette original return filing; and include a reason for refund.
Please note, if the tax refund is for a sales tax incorrectly charged to a customer, proof the customer has been refunded is required to submit a refund claim.
All amendments and refund claims related to licensed business filings must be submitted within 36 months (3 years) from the original return date. After 3 years, the statute of limitations has expired, and no additional claims will be allowed.
3rd Party Refund Claims:
A customer or 3rd party to the vendor may claim a refund of taxes improperly charged by a licensed vendor within 60 days of the purchase/sale date. The City will verify, in fact, the vendor is licensed and the taxes paid were the City of Lafayette’s taxes. A receipt or proof of tax paid is required, plus any support to claim exemption from such tax.
Only the City of Lafayette taxes may be claimed. State-collected Colorado, RTD, county, and special district taxes must be claimed through the Colorado Department of Revenue.
All claims for refund and amendment requests must be made online through the following forms: