An extension to file is not an extension to pay tax.
Colorado has five cities that impose a local Occupational Privilege Tax (OPT), sometimes called a "head tax": Denver (covered on its own page), Aurora, Greenwood Village, Glendale, and Sheridan. Each is a flat monthly per-employee amount owed by both employer and employee once an earnings threshold is met, collected on a short periodic remittance return rather than an annual income tax return. This page covers all four of the remaining cities, each checked directly against a primary source this session: Aurora, Greenwood Village, Sheridan, and Glendale.
No extension mechanism was found for any of the four cities checked. Aurora's own OPT return form (Form COA STM 0101) has a late-filing penalty and interest line but no extension line or reference anywhere in the form or its instructions. Sheridan's quarterly OPT return form is identically structured - a late-filing penalty (10% or $15, whichever is greater) and 1%-per-month interest line, with no extension provision anywhere in the form. Glendale's OPT return form likewise has only a late-filing penalty (10% or $100, whichever is greater) and 1.5%-per-month interest line, with no extension provision. Greenwood Village's full taxpayer guide ("Understanding Taxes in Greenwood Village," over 17,000 characters, covering OPT filing frequency, thresholds, and remittance timing in detail) contains no mention of an extension of time to file. This mirrors the pattern already confirmed for Denver's OPT.
City
Rate
Filing frequency
Extension mechanism
Aurora
$2/month employer + $2/month employee ($4 combined) per qualifying employee earning $250+/month
Monthly (per return due date shown on the form)
None found - Form COA STM 0101 has no extension line or reference
Greenwood Village
$2/month employer + $2/month employee ($4 combined) per qualifying employee earning $250+/month
Annual (2 or fewer employees), quarterly (up to 10 employees), or monthly (more than 10 employees)
None found - full taxpayer guide has no extension mention
Sheridan
$3/month employer + $3/month employee ($6 combined) per qualifying employee earning $500+/month, plus a $3/month minimum for self-employed owners/partners/managers even with no taxable employees
Quarterly, due the last day of the month following the quarter
None found - the return form has no extension line or reference
Glendale
$5/month employer + $5/month employee ($10 combined) per qualifying employee earning $750+/month
Monthly, quarterly, or annual by assignment (per return due date shown on the form)
None found - the return form has no extension line or reference
Authority: City of Aurora Municipal Code (OPT); City of Sheridan Code of Ordinances, Part II, Ch. 62, Art. VI; City of Greenwood Village Municipal Code (OPT); City of Glendale Municipal Code (OPT). Sources: Aurora OPT Return Form COA STM 0101 (zillionforms.com mirror); City of Sheridan Occupational Privilege Tax Return (quarterly, zillionforms.com mirror); Greenwood Village "Understanding Taxes in Greenwood Village" taxpayer guide (zillionforms.com mirror); City of Glendale Occupational Privilege Tax Return (zillionforms.com mirror) - all searched directly for the word "extension" this session, no matches found. Sheridan's and Glendale's Municode ordinance pages (library.municode.com) are JavaScript-rendered and could not be retrieved as text this session; those two findings rest on the return form itself, not the ordinance text.
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