Since the passing of Summit County Referred Measure 1A during the 2019 Coordinated Election, a new Licensing and Taxation Program for the sale of Tobacco products will take effect beginning January 1, 2020. The resulting Ordinance from the Board of County Commissioners Summit County Ordinance No. 19 lays out the details of the Licensing Program. BOCC Resolution 2019-61 discusses Taxation.
- If your business is located in the Town of Breckenridge, Dillon, Frisco or Silverthorne - contact your Town Hall Clerk's Office for more information on how to apply for a License, do not contact the County.
- If your business is located in the unincorporated areas of Summit County, your Licensing will be administered through the County Clerk & Recorder (see Application below)
Licensing Application & Fee (Unincorporated County Only)
- Fill out the Summit County Tobacco Retailer Application
- Return filled out Application and Licensing fee payment ($600 for first-time licenses, $200 for renewals) to:
- Summit County Clerk & Recorder Attn: Tobacco Licensing P.O. Box 1538 Breckenridge, CO 80424
- In person to Summit County Clerk & Recorder located at 208 Lincoln Ave. in Breckenridge (Main Floor).
- Make checks/money orders out to "Summit County Clerk"
How to Remit Taxes
- Your business must collect and remit the appropriate taxes to the Summit County Finance Department. Details on how and when to remit sales taxes will be provided to you once you apply for your license.
- The sales tax rate is $4.00/pack of cigarettes and 60% on all other tobacco and nicotine products including e-cigarettes and vaping devices for the remainder of 2022.
- In 2023, the tax rate raises to 70%
- In 2024, the tax rate raises to 80%
- Public Health & Summit County 1A (2019 Coordinated Election Ballot): tobaccolicenseED@summitcountyco.gov
- Licensing & License Fee: firstname.lastname@example.org
- Tax Collection & Remittance Portal: email@example.com
- Enforcement: Summit County Sheriff's Office (970) 668-8600 or Report A Concern Online