Brewery / Distillery Permits & Licenses in Aurora, CO

Required for taproom areas with public occupancy per Denver Fire Code (2021 IFC).

Required for all LLCs; annual report separate requirement below

Applies to ALL Colorado business entities including LLCs

For breweries; separate from federal TTB permit. Local approval required.

Required for distilleries; local government approval prerequisite.

Must publish notice in local newspaper; local gov't has 30 days to object.

Applies to ALL businesses using DBAs; not required if using exact LLC name.

Applies to ALL retail businesses; monthly/quarterly filing required after.

Applies to ALL employers; annual reconciliation required.

All businesses selling tangible goods or certain services in Colorado must collect and remit sales tax. Breweries/distilleries selling products directly to consumers (e.g., at taprooms) must hold this license. Registration is done via the Colorado Revenue Online (CRO) system.

Required for all employers in Colorado. Employers must withhold state income tax from employee wages and remit it to the state. Registration is completed through Colorado Revenue Online (CRO).

All employers with employees in Colorado must register for Unemployment Insurance (UI) tax. Employers pay UI tax based on taxable wages; new employers typically pay a rate of 0.078% for the first 5 years. Registration is done via the CDLE Employer Portal.

Breweries must register with TTB using Form 5110.74 and pay federal excise tax on beer produced. A bond may be required. Excise tax rate: $16 per barrel on first 6 million barrels annually for first 5 years; $18 thereafter. Must file Form 720 quarterly.

Distillers must register with TTB using Form 5100.24 and pay federal excise tax on spirits. Excise tax rate: $13.50 per proof gallon for the first 10,000 gallons annually; $27 thereafter. Must file Form 720 quarterly. Bond required.

Breweries and distilleries must obtain a state excise tax license (e.g., Brewer's License or Distiller's License) from the Colorado Department of Revenue. This license allows legal production and sale of alcohol and requires payment of state excise tax. Fees vary by license class and local jurisdiction.

Required for all businesses with employees, excise tax obligations, or structured as LLCs. Used for federal tax reporting, including income, employment, and excise taxes. Can be obtained online via IRS website.

Colorado imposes a flat corporate income tax rate of 4.40% (effective 2023) on net income for C corporations. LLCs are pass-through entities and do not pay corporate income tax; however, owners report income on personal returns. Registration is automatic upon sales tax or withholding tax registration in most cases.

Brewers and distillers must file IRS Form 720 quarterly to report and pay federal excise taxes on alcohol produced or sold. Applies to both breweries and distilleries. Must be filed even if no tax is due.

Many Colorado cities (e.g., Denver, Boulder, Fort Collins) impose a local business privilege or occupational tax. For example, Denver requires a Retailer's Occupational Tax license for businesses selling goods, including alcohol. Fees and rates vary by city and gross receipts. Registration typically through city clerk or finance department.

Businesses must report and pay use tax on taxable goods purchased without Colorado sales tax (e.g., out-of-state purchases). Reported via Colorado Revenue Online. Filing frequency is determined by the Department of Revenue based on transaction volume.

All businesses operating in Denver require a specific business license type (e.g., "Retail Liquor Store" for taproom sales). Brewery/distillery falls under fermented malt beverage or liquor licenses.

Breweries/distilleries typically permitted in I-A, I-B, I-X, I-MX zones; conditional use review required in some districts per Denver Zoning Code Title 11.

Required for tank installations, fermentation rooms, or taproom modifications. See Denver Building Code (2021 IBC with amendments).

Complies with Denver Zoning Code Chapter 13 (Sign Code); wall signs limited to 20% of facade area in most zones.

Brewery taprooms classified as A-2 assembly; requires NFPA 1 compliance for flammable liquids storage.

Specific to Denver Municipal Code Chapter 12, Article III; separate from state license.

Boulder Revised Code 6-1-4; manufacturing businesses like breweries require additional review.

Required for distilleries per Boulder Fire Code; annual inspection may apply.

Larimer County Land Use Code Section 4.4; common for Fort Collins-area operations outside city limits.

Industrial uses like breweries allowed in I-1/I-2 zones per El Paso County Zoning Resolution.

Mandatory for all employers with one or more employees in Colorado, including part-time and minor workers. Sole proprietors may elect coverage but are not automatically covered. Exemption only applies if the business has no employees and the owner is the sole worker. Brewery/distillery operations are classified under NAICS 322110 (Breweries) or 322120 (Distilleries), which are considered higher-risk classifications.

While Colorado does not mandate general liability insurance for all businesses, it is strongly recommended and often required as a condition of leasing commercial space or obtaining local permits. Not a statutory requirement, but practical necessity for risk management.

Required for any vehicle registered under the business name. Minimum liability limits: $25,000 bodily injury per person, $50,000 per accident, $15,000 property damage. Applies to delivery trucks, service vehicles, or any business-owned auto used in brewery/distillery operations.

While not explicitly stated as a dollar-amount mandate, the Colorado Liquor Enforcement Division requires proof of liability insurance as part of the liquor license application process. Coverage must include liquor liability (dram shop liability) to protect against claims of serving intoxicated patrons who cause harm. Required for all premises licensed to sell alcohol for on-site consumption.

Not legally required by Colorado or federal law, but strongly recommended for breweries/distilleries that produce and sell consumable products. FDA regulates labeling and safety (21 C.F.R. § 101), but does not mandate insurance. However, distributors, retailers, or event organizers may require proof of product liability coverage.

Required for all licensed manufacturers of alcoholic beverages in Colorado. The bond amount is determined by the expected annual excise tax liability and production volume. For breweries, bond amounts typically start at $1,000 for small producers and scale up to $100,000 for larger operations. Ensures payment of state excise taxes and compliance with liquor laws under C.R.S. § 12-47-101 et seq.

Required under the Federal Alcohol Administration Act for all manufacturers of alcoholic beverages. The bond amount is determined by TTB based on production capacity and tax liability. For breweries, minimum bond is $1,000; for distilleries, minimum is $1,000 but often higher. Covers federal excise tax obligations and compliance with TTB regulations (27 C.F.R. § 55.21).

Required for all LLCs operating as breweries/distilleries, even if no employees. Used for federal tax reporting, bank accounts, and ATF permits.

Breweries and distilleries must register with TTB and pay federal excise taxes on alcohol produced. Rates differ for beer vs. spirits. Small producer tax credits may apply (e.g., up to $350,000 gallons for beer). Effective rates updated annually per IRC § 5051.

Required for every beer or distilled spirit product label. Must be submitted via TTB’s COLAs Online system. Ensures compliance with labeling standards under the Federal Alcohol Administration Act.

All breweries and distilleries must obtain a federal permit from TTB. Breweries file Brewer’s Notice (Form 5130.9), distilleries file Form 5100.28 for Distilled Spirits Plant (DSP). Required regardless of state licensing status.

Applies to all employers with employees. Brewery/distillery-specific hazards include fermentation tanks (confined spaces), pressurized systems, forklifts, and chemical handling. Must maintain injury logs (Form 300/301) if over 10 employees or in certain industries.

Applies to taprooms, tasting rooms, and visitor centers. Requires accessible entrances, restrooms, counters, and pathways. Applies regardless of number of employees. Enforced under ADA Title III.

May apply if brewery/distillery uses large quantities of lubricants, fuel oil, or other petroleum-based products. Requires SPCC plan certified by a professional engineer. Exemptions may apply for facilities with clean spill history.

Distilleries and breweries may generate hazardous waste from cleaning agents or spent solvents. Must comply with storage, labeling, and disposal rules based on generator status (conditionally exempt small quantity generator or higher).

Requires accurate net quantity declarations on consumer packages. Enforced by FTC for non-food items and FDA for food/drink. Applies to bottled/canned beer and spirits.

Applies to all employers with employees engaged in interstate commerce (broadly interpreted). Requires minimum wage ($7.25/hr federally) and overtime (1.5x regular rate after 40 hours). Brewery/distillery employees (e.g., brewers, servers) are covered.

All U.S. employers must complete Form I-9 for each employee. Applies to breweries/distilleries with staff. Subject to ICE audits.

Requires eligible employees (12 months, 1,250 hours) to be offered up to 12 weeks of unpaid, job-protected leave. Most small breweries/distilleries are exempt unless near larger employment centers.

All facilities that manufacture, process, pack, or hold food for human consumption in the U.S. must register with FDA. Includes breweries and distilleries. Registration must be renewed biennially. Failure to renew cancels registration.

Part of FSMA, requires risk-based preventive controls for food safety. Most breweries and distilleries are subject unless they qualify as "qualified facilities" (small, direct sales). Requires written food safety plan and qualified individual.

All LLCs in Colorado must file an Annual Report each year to remain in good standing. Due by the last day of the month in which the entity was formed. Can be filed online via the Colorado Secretary of State’s website.

Breweries and distilleries must renew their liquor manufacturer licenses annually through the LMED. Renewal applications open October 1. Fees vary by license class and production volume. Must maintain federal TTB registration to qualify.

All alcohol manufacturers must renew their Federal Basic Permit with the TTB each year. Failure to renew by January 31 results in automatic cancellation. Renewal must be submitted via TTB Form 5000.24.

Sales tax license is issued upon registration with the Colorado Department of Revenue and does not expire. However, businesses must file periodic returns. Brewery/distillery sales of on-site products (e.g., tasting room sales) are subject to sales tax.

EIN itself does not require renewal, but businesses must use it for all federal tax filings. Required for payroll, excise, and income tax reporting.

Breweries and distilleries must file TTB Form 5000.24 and IRS Form 720 each quarter to report production and pay federal excise taxes. Tax rates vary by alcohol type and volume. Small producer tax credits may apply under 26 U.S.C. § 5051.

Employers must withhold state income tax from employee wages and file periodic returns (Form DR 1099). Frequency based on liability volume.

Breweries and distilleries must maintain OSHA injury and illness logs if over threshold. Form 300A must be posted annually from February 1 to April 30. Electronic submission may be required based on size and industry.

Required posters include: Federal Minimum Wage, Equal Employment Opportunity, OSHA Safety, Colorado Family Care Act, Paid Sick Leave (if applicable), and others. Employers must ensure all posters are current and displayed in a conspicuous location.

The original or certified copy of the liquor manufacturer’s license must be posted in a conspicuous location on the premises accessible to the public.

Fire inspections are conducted by local authorities to ensure compliance with fire codes, including storage of flammable liquids, emergency exits, and fire suppression systems. Frequency depends on local ordinance.

If the brewery/distillery operates a tasting room with food service, it must comply with local health codes and pass routine inspections. Food handler permits may be required.