Business Occupation Tax (BOT) on Telephone Utility Companies

There is levied on and against each telephone utility company operating within the city a tax on the occupation and business of maintaining a telephone exchange and lines connected therewith in the city and of supplying local exchange telephone service to the inhabitants of the city.

For detailed information please review the Loveland Tax Code 3.30 – Levy of Tax using the link below.

Loveland Tax Code 3.30 – Business and Occupation Tax on Telephone Utility Companies

Form

BOT Returns can only be filed via a paper form.

2026 Business Occupation Tax Return

2025 Business Occupation Tax Return 

Due Dates

BOT Returns and Payments can be made on a quarterly or annual basis.

• Quarterly Filing Due Dates: April 20^th, July 20^th, October 20^th, January 20^th 
• Annual Due Date: January 20^th

Rate Per Account

2026: Quarterly = $5.09 per account, or Annual = $20.36 per account

2025: Quarterly = $4.93 per account, or Annual = $19.74 per account

If you have any questions related to Business Occupation Tax on Telephone Utility Companies, please email the Sales Tax Division at  salestax@cityofloveland.org or call (970) 962-2708.

Occupation Tax on Liquor and Beer is administered by the City Clerk’s Office.

If you have questions related to Occupation Tax on Liquor and Beer, please email clerk@cityofloveland.org or call (970) 962-2000, option #9.

Paying the Occupation Tax on Liquor and Beer can be done by dropping off your payment at the Utility Billing Office, 500 E. 3^rd St., Suite 110, Loveland, CO 80537 or pay online using the link below.

Pay Online

Instructions to Pay Online