An extension to file is not an extension to pay tax.
Denver's Occupational Privilege Tax (OPT, sometimes called the "head tax") is a flat monthly amount owed on both the employee and the employer for each individual who performs sufficient work in the city, imposed under Denver Revised Municipal Code Chapter 53, Article XI (DRMC §§53-237 through 53-244). It is structurally closer to a payroll remittance than an income tax return: businesses with 10 or more employees file monthly, smaller businesses may file quarterly, and individuals, sole proprietors, and partnerships without employees may elect an annual filing due January 31.
No extension mechanism was found. Denver's own general tax information booklet and its OPT-specific Tax Guide (Topic No. 61), Filing Periods guide (Topic No. 30), and Rules and Regulations guide (Topic No. 68) - more than 60,000 characters of primary guidance searched directly this session - contain no mention of an extension of time to file for OPT at any filing frequency. The annual OPT return form itself likewise has no extension line or reference. This mirrors the pattern already documented for federal payroll tax on this site: a periodic remittance tax structured around short, fixed filing windows rather than an annual return with a request-based extension.
Authority: Denver Revised Municipal Code sect 53-237 to 53-244. Sources: denvergov.org General Tax Information Booklet; Tax Guide Topic 61 (Occupational Privilege Taxes), Topic 30 (Filing Periods), Topic 68 (Rules and Regulations); Denver Occupational Privilege Tax Return (Annual) form - all searched directly for the word "extension" this session, no matches found.
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