Every retailer engaged in the sale of any prepared food or drink (except those packaged in a hermetically sealed container) or engaged in the sale of any liquor, packaged or served, is required to register as a food and beverage tax collector.
Certificate of Registration
Every retailer conducting business in the City of Aurora shall obtain a certificate of registration as a tax collector from the Revenue and Collection Division no later than 30 days after commencing such business.
Every location is required to register. Multiple businesses owned by the same person must register separately.
Sale of Business & Re-Registration
In the event of the sale of a business, the seller must notify the Revenue and Collection Division of the date of the last sale date. The new owner is required to re-register the location.
Audits & Records
The City Code requires that certain records be made available at the time of an audit. Failure to comply may result in fines and/or suspension/revocation of any/all City of Aurora licenses.
The City Code also requires that payment of the tax be made before the end of the month following the month/period for which the tax has been filed. Timely filers are entitled to a 2.1% discount. Filing after the due date will result in the loss of the discount plus the assessment of a penalty of 7.5% and interest at 1.25% per month.