page_title: Government of Denver
section_title: Law
hierarchical_section_title: Government of Denver / Law
caption_attribution_description: English: Title page of the Revised Municipal Code of the City and Council of Denver (Denver Revised Municipal Code).
context_page_description: The Government of Denver makes up the public sector of the City and County of Denver, Colorado.
context_section_description: Pursuant to the Constitution and law of Colorado, Denver is governed by the Charter of Denver. Pursuant to its charter, the Council has promulgated numerous local ordinances which have been codified in the Denver Revised Municipal Code (DRMC).
  The City and County of Denver levies an Occupational Privilege Tax (OPT or Head Tax) on employers and employees.
  If any employee performs work in the city limits and is paid over $500 for that work in a single month, the employee and employer are both liable for the OPT regardless of where the main business office is located or headquartered.
  The employer is liable for $4 per employee per month and the employee is liable for $5.75 per month.
  It is the employer's responsibility to withhold, remit, and file the OPT returns. If an employer does not comply, the employer can be held liable for both portions of the OPT as well as penalties and interest.
caption: Title page of the Denver Revised Municipal Code (DRMC)
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