Lakewood Business and Occupation (B&O) Tax

The Colorado Supreme Court determined that City ordinances adopted in 1996 and 2015 expanded the Business & Occupation (B&O) tax on telecommunication services. Taxpayer’s Bill of Rights (TABOR) requires a refund of taxes collected from telecommunications companies.

As a result, the city is refunding B&O tax to telecom companies that paid the tax to the city from January 2018 through December 2025.

These answers to frequently asked questions about this issue explain what you need to know.

Telecommunication Company Contact Information

Customers of telecom providers FAQs

What is the B&O tax?

The Business & Occupation (B&O) tax was a Lakewood tax imposed on telecommunications providers (telecom companies) operating in Lakewood since 1969. Some providers pass the cost on to customers, which is legal and a common practice.

Who is the city refunding?

Refunds are issued only to telecom companies that remitted the tax to the city.

Why is the city issuing refunds to telecom companies?

The Colorado Supreme Court ruled that the city’s B&O ordinances enacted in 1996 and 2015 were invalid under Colorado Construction Article X §20(1), known as the Taxpayer’s Bill of Rights (TABOR), because the changes constituted new taxes that required voter approval.

Why is the city refunding telecom companies?

The Court order directed Lakewood to refund the tax as required by TABOR.

How do I know if I was charged B&O tax as a customer?

Although the tax was imposed on telecom companies, it is common practice and legal for providers to pass the cost on to customers. As a customer, you can review past bills to determine if your bill includes B&O tax. If you are unsure based on your bill, contact your telecom company.

Can I request a refund?

If your telecom company passed the B&O tax cost to you, you may be eligible for a refund from the telecom company. Contact the telecom company; their contact information can be found on their website or on your bill. Each provider will have their own process.

To get started, there is a Fillable Refund Request Letter(PDF, 504KB) that may be utilized.

Does the city have a responsibility to get the money back to telecom customers

The City’s responsibility is to refund the telecom company. The telecom customer can request a refund from their telecom company.

What actions has the city taken?

Oct. 2025: Telecom companies were notified to stop paying B&O.
Dec. 2025: The city sent letters to providers containing refund details.
Jan. 2026: The city collects information from telecom companies.
Feb. 2026: The city starts processing telecom company’s submissions to issue a refund.

What period does the refund cover?

Refunds apply to taxes paid from January 2018 through December 2025.

How much could I receive in a refund from my telecom provider?

The city doesn’t know how much a customer could receive. Each customer has a different situation and will need to contact the telecom company to determine.

Will this webpage be updated?

As new information is available, the webpage will continue to be updated. If the telecom company provides its contact information, it will be added to the website. The city will update the contact information as quickly as possible; however, the city cannot guarantee that the telecom companies will always supply the most current contact details.

Will this affect my future bills?

Your bills should no longer have a line item for B&O tax after October 2025. Contact your telecom company for billing details.

Why did this happen?

The Colorado Supreme Court ruled that Lakewood made changes to its Business and Occupation Tax in 1996 and 2015 without getting the required voter approval. Because of this, the City must refund B&O taxes paid by telecom companies.