Tattoo / Piercing Permits & Licenses in Colorado Springs, CO

Required for all LLCs; file online via SOS portal. Annual report separate requirement.

Applies to all LLCs; file online. Late fee $25 if filed after deadline.

Each tattoo artist must hold individual license. Prerequisites: 18+, bloodborne pathogen training, local health dept approval. No state exam required.

Each piercing practitioner must hold individual license. Prerequisites: 18+, bloodborne pathogen training, local health dept approval.

Required for tattoo/piercing studios. Must comply with plan review, inspections, and 6A CCR 1010-6 regs. Local health dept issues under state authority.

Applies if using assumed/trade name. Registers for 10 years, no renewal needed unless changes.

Tattoo/piercing services generally not taxable, but merchandise sales are. Renews automatically unless notified.

Tattoo and piercing services are generally not subject to sales tax in Colorado as they are considered non-reimbursable services. However, tangible personal property sold (e.g., jewelry, lotions) is taxable. Registration required only if selling taxable items. Register via Revenue Online Services (ROS).

Required for all employers in Colorado. Must register via Revenue Online Services (ROS). Applies regardless of business type. Includes withholding from employee wages for state income tax.

All employers with employees in Colorado must register. Rate varies annually; new employers pay 0.08% on first $14,000 of each employee’s wages (as of 2024).

LLCs must obtain EIN even if no employees, if taxed as a corporation or has employees. Single-member LLCs without employees may use SSN, but EIN recommended. Apply online via IRS website.

Colorado does not have a franchise tax or gross receipts tax. However, C corporations and S corporations doing business in Colorado must file Colorado Corporation Tax return (Form 1120C) and pay tax on apportioned income. LLCs are pass-through entities and do not pay entity-level income tax unless electing corporate taxation. This requirement does NOT apply to typical LLCs taxed as partnerships or sole proprietorships. Only applies if LLC elects corporate taxation.

Many Colorado cities (e.g., Denver, Boulder, Fort Collins) require a local business license or occupational privilege tax. Tattoo/piercing studios may face additional health or zoning regulations at local level. Check with city clerk or county treasurer. Example: Denver Business License https://www.denvergov.org/businesslicense

LLC is a state entity; for federal tax purposes, it is disregarded (if single-member) or partnership (if multi-member) unless electing corporate taxation. Single-member LLC reports income on Schedule C of owner’s Form 1040. Multi-member LLC files Form 1065. No separate 'registration' beyond EIN and first return filing.

No excise or tourism tax specific to tattoo/piercing services in Colorado. These services are not subject to special state-level excise taxes. However, if located in a municipality with a tourism improvement district (e.g., Denver’s RTD district), local sales tax may apply to retail items. Not applicable to standard tattoo/piercing operations.

Specific license types required for Tattoo Facility and Body Piercing Studio; application requires health dept approval

Tattoo/piercing studios classified as "Body Art Establishment"; verify zoning district allows via Denver Zoning Code Title 11

Requires facility plan review ($200), artist certification, and annual inspections; supersedes state health rules locally

Required for assembly or business occupancies; tattoo shops typically need inspection for hazmat (inks) and exits

Required for plumbing/electrical changes common in tattoo/piercing setups

Comply with Denver Sign Code; wall signs typically allowed in commercial zones

Tattoo/piercing classified as Business Occupancy (B); required for commercial lease spaces

Simple registration; no specific tattoo endorsement but requires state health compliance proof

Colorado Springs City Code Sec. 13-401 requires specific tattoo/piercing license + health inspection

Boulder Revised Code 6-6-1; requires public health plan review and artist cards

Varies by jurisdiction; common for retail/service occupancies

Most cities ban body art businesses in residential zones; verify local home occupation rules

Mandatory for all employers with one or more employees in Colorado, including LLC members if they receive wages. Sole proprietors without employees are exempt but must file an affidavit of exemption. Tattoo and piercing studios are classified under NAICS 621399 (Personal Care Services) with specific premium rates set annually by CDLE.

Not explicitly mandated by state law but strongly enforced through local health department permitting and lease agreements. Required under CDPHE's Tattoo and Body Art Facility Rules (10 CCR 2101-21) as part of 'adequate safeguards' for public health. Most counties and cities (e.g., Denver, Boulder) require proof of general liability insurance as part of the licensing process.

Not a statewide requirement. Denver requires a $10,000 surety bond for tattoo and body piercing permits (Denver Revised Municipal Code 5.6-10). Other cities like Colorado Springs and Aurora may have similar bonding requirements. Bond ensures compliance with local health and safety codes.

Not legally mandated by Colorado state law, but considered essential due to high risk of infection, allergic reactions, or permanent injury. CDPHE regulations require adherence to strict sterilization and hygiene standards (10 CCR 2101-21), and failure can lead to malpractice claims. Recommended by Colorado Tattoo Association and required by many landlords.

Required under Colorado Revised Statutes §42-4-102 for all motor vehicles used in business. Applies if transporting equipment, supplies, or clients. Personal auto policies typically exclude business use.

Not statutorily required, but strongly recommended. If the business sells physical goods (e.g., aftercare ointments, jewelry), it assumes liability as a product seller under Colorado Product Liability Act (C.R.S. §13-21-402). CDPHE requires all products used or sold to be sterile and properly labeled.

Only applicable if the business holds a liquor license. Most tattoo and piercing studios do not serve alcohol. If alcohol is served, the business must carry liquor liability insurance as a condition of licensing under 12 CCR 1006-1.

Single-member LLCs with no employees may use the owner's Social Security Number, but obtaining an EIN is recommended for privacy and banking purposes. Required for opening a business bank account.

LLCs taxed as disregarded entities (single-member) report income on Schedule C of Form 1040. Multi-member LLCs file Form 1065 and issue K-1s. All self-employment income is subject to self-employment tax (Schedule SE).

Tattoo and piercing businesses must implement an Exposure Control Plan, provide PPE, offer hepatitis B vaccination, and ensure proper disposal of sharps. Training required annually.

Requires Safety Data Sheets (SDS), proper labeling of containers, and employee training on chemical hazards. Common in tattoo studios using EPA-registered disinfectants.

Tattoo and piercing studios are places of public accommodation. Must ensure physical access (entrances, restrooms), communication access (policies for service animals, accessible websites if offering online booking), and reasonable modifications.

Most tattoo studios do not generate mercury waste. However, if any mercury-containing equipment is used, it must be managed under Universal Waste rules.

Used tattoo needles and piercing instruments are considered regulated medical waste under RCRA if they are contaminated with blood or other infectious materials. Must be disposed of through licensed medical waste haulers. OSHA also regulates handling under Bloodborne Pathogens Standard.

Applies to all advertising, including websites, social media, and promotions. Prohibits false or misleading claims (e.g., 'permanent results' without disclaimer, unverified health claims). Required disclosures for material connections (e.g., influencer partnerships).

Employers must verify identity and work authorization using Form I-9. E-Verify is not federally mandated unless under federal contract or in certain states, but may be required by state law.

Federal minimum wage is $7.25/hour, but Colorado state law requires higher wage (currently $14.40/hour in 2024). FLSA requires overtime pay (1.5x regular rate) for hours over 40/week. Independent contractor misclassification is a common risk in tattoo industry.

Provides eligible employees with up to 12 weeks of unpaid, job-protected leave for qualifying medical or family reasons. Most small tattoo studios will not meet the 50-employee threshold.

Tattoo inks are considered cosmetics and are subject to FDA regulation. FDA does not approve tattoo inks pre-market but monitors safety and can take action against unsafe products. Some pigments may contain unapproved color additives. Businesses must use inks compliant with FDA color additive regulations (21 CFR 74 and 82).

Tattoo machines, dermabrasion devices, and piercing tools are regulated as Class I or II medical devices. While the FDA does not require businesses to register as device users, they must use FDA-cleared devices. Importers and manufacturers must register, but end-user studios are not required to do so.

Prohibits misrepresentation, requires disclosure of material facts, and mandates compliance with the National Do Not Call Registry. Most tattoo studios not engaged in telemarketing are not subject.

Tattoo studios accepting large cash payments must file Form 8300. Also subject to Bank Secrecy Act if structuring is detected. Not common but required when threshold is met.

Lidocaine is a controlled substance precursor under DEA regulations (21 CFR 1301.11). While most tattoo studios use over-the-counter products within legal limits, using or distributing high-concentration lidocaine may require registration or compliance with labeling and distribution rules.

Requires prior written consent before sending commercial texts. Must provide opt-out mechanism. Applies even to short codes and group texts.

All Colorado LLCs must file an Annual Report each year by July 1 to maintain active status. This includes updating business information such as principal address, registered agent, and management structure.

Tattoo and piercing businesses must hold a Sales Tax License to collect sales tax on taxable services and products. The license is issued biennially and does not require a fee for renewal, but the business must reapply through the Revenue Online system.

All body art establishments (tattoo and piercing studios) must obtain and renew an annual permit from CDPHE. The renewal application and fee are due by December 31 each year. Failure to renew results in operating without a valid permit, which is a violation of state law.

Each tattoo artist and piercer must hold a personal Body Art Practitioner License. Renewal is due annually by December 31. Practitioners must complete 4 hours of continuing education prior to renewal.

Licensed practitioners must complete 4 hours of approved continuing education annually, including topics such as infection control, bloodborne pathogens, and state regulations. Courses must be approved by CDPHE or from an accredited provider.

All body art establishments are subject to annual inspections by the local public health agency to ensure compliance with infection control, sterilization, waste disposal, and facility standards. Inspection frequency may increase if violations are found.

Most Colorado municipalities require periodic fire safety inspections for commercial occupancies. Tattoo and piercing studios may be classified under 'personal service' or 'assembly' occupancy. Contact local fire department for exact schedule.

Businesses with employees must file Form 941 (quarterly) and Form 940 (annually). Even without employees, LLCs taxed as corporations may need to file Form 1120. Sole proprietorships report income on Schedule C. Estimated tax payments due April 15, June 15, September 15, and January 15.

Employers must withhold state income tax from employee wages and file periodic returns (monthly, quarterly, or annually based on liability). No annual renewal, but registration remains active unless canceled.

All body art establishments must maintain records of client consent forms, sterilization logs, autoclave spore testing results, and incident reports for at least 4 years. Records must be available for inspection upon request.

The current Body Art Establishment Permit and all licensed practitioner licenses must be displayed in a visible location. Additionally, federal and state labor law posters (e.g., minimum wage, OSHA) must be posted where employees can see them.

Businesses with 10 or more employees must maintain OSHA Form 300 (Log of Work-Related Injuries), Form 300A (Summary), and Form 301 (Incident Report). Form 300A must be posted from February 1 to April 30 each year.

Employers with 10 or more employees must post the OSHA Form 300A summary of work-related injuries and illnesses from February 1 to April 30 each year. As of 2023, electronic submission to OSHA is no longer required for most industries unless selected for targeted inspection.

Businesses must file a personal property declaration with the county assessor annually. Due dates vary by county (e.g., Denver: June 1). Failure to file may result in estimated assessment with no deductions.