and local marketing district taxes, all state-collected local and county sales taxes are also due on the
rental price. Accommodations provided at no charge (e.g. "comped") are not subject to sales or use tax.
Home-rule c
ities that collect and administer their own taxes may treat items differently than the State of
Colorado. You must contact a home-rule city directly for its policies. Lists of local sales tax rates, along
with tax office phone numbers for self-collected areas and home-rule jurisdictions, are contained in
Colorado Sales/Use Tax Rates (DR 1002). For more information on the applicability of local sales taxes,
see publication FYI Sales 62, Guidelines for Determining When to Collect State-Collected Local Sales
Tax.
HOW IS THE TAX REMITTED?
You must apply for a sales tax license by completing a Sales Tax/Withholding Account Application (CR
0100). The DR 0100, Sales Tax Return may be filed online at www.Colorado.gov/RevenueOnline.
The
DR 1485 County Lodging Tax Return or DR 1490 Local Marketing District Tax Return will be sent to you
by the department at the appropriate intervals. However, failure to receive these tax return forms does
not relieve you of your responsibility to pay the taxes. If you do not receive a form, you can download it
from the Web site at
www.TaxColorado.com
Remit the sales taxes you collected to the Department of Revenue and file the Sales Tax Return (DR
0100) on a quarterly basis if the collected sales tax is under $300 monthly, or on a monthly basis if the
collected sales tax is
$300 or more each a month. This return is due the 20th of the month following the tax period for which
you are filing.
LOCAL MARKETING DISTRICT TAX
What is a Local Marketing District Tax?
A local marketing district tax is a tax on lodging services leased or rented for less than 30 days. This
includes hotels, motels, condominiums and camping spaces, and in some areas houses, guest ranches
and mobile homes. View “Local Sales Tax Rates” at www.Colorado.gov/RevenueOnline
or see
publication Colorado Sales/Use Tax Rates (DR 1002) for applicable local marketing district tax rates and
locations where this tax applies.
Who pays the Local Marketing District Tax?
Lodging owners or their management companies are liable for the local marketing district tax on all
receipts from lodging when the stay was less than 30 consecutive days.
The local marketing district tax is not required to be collected on lodging rentals of 30 consecutive days or
more.
How is the tax remitted?
The tax is remitted on the Local Marketing District Tax Return (DR 1490) with the same filing frequency
and due date as the Colorado Retail Sales Tax Return (DR 0100). For example, if the DR 0100 is filed
monthly, the DR 1490 will also be filed monthly and due the 20
th
day of the month following the filing period.
COUNTY LODGING TAX
What is the County Lodging Tax?
The county lodging tax is a tax levied only in certain counties within Colorado and is applied specifically
to lodging services, such as hotels, motels, condominiums, space rentals, camping facilities and
services, auto camps and trailer parks. If one of these types of businesses rents rooms and
accommodations for less than 30 days, a county lodging tax is charged to the customer. Rooms and
accommodations occupied for a period of 30 or more consecutive days are exempt from county lodging
tax. [§39-26-704.3, C.R.S.].