Lodging Tax Information

As of July 1 2020, owners of short-term lodging units or their property management companies, are required to collect, file and remit taxes for the 2.9% State sales tax, 2.0% County sales tax and 2.0% County lodging tax on rentals less than thirty (30) consecutive days within La Plata County but outside of city limits.  Prior to July 1 2020 the County lodging tax was 1.9% see below memo from Colorado Department of Revenue.

 

 

Emergency Rule Adoption

 

To All Interested Parties,

 On June 14, 2020, the Colorado Department of Revenue, Division of Taxation, adopted a temporary emergency rule to establish the effective date for the restoration of a two percent rate for county lodging taxes adopted at such rate by resolution, but that were temporarily reduced by the operation of certain statutory provisions that have since been repealed.

 The emergency rule, as well as the statement of emergency justification and adoption, can be accessed using the hyperlink below and can be found on the Department's website under “Emergency Rules.” The emergency rule will be published in the Colorado Register on July 25, 2020.

 The Department welcomes any comments you may have on the emergency rules. Comments can be submitted to dor_taxrules@state.co.us. The Department intends to undertake permanent rulemaking to make the temporary emergency rules permanent. The Department will solicit additional input from stakeholders and will consider any comments submitted prior to proposing permanent rulemaking.

 Sincerely,
Colorado Department of Revenue
Taxation Division

 
 
 

Colorado Department of Revenue · 1375 Sherman Street · Denver, CO 80203 · www.colorado.gov/tax

 


Please contact the City of Durango for city sales tax and lodging tax rates and compliance information.  Rentals include, but are not limited to, hotels, motels, bed-and-breakfast inns, condominiums, camp sites and trailer parks. 

Tax Table

Tax Compliance Information for Short-Term Rentals

  • You must apply for a State sales tax license online at www.Colorado.gov/cbe or by completing a Sales Tax/Withholding Account Application (CR 0100).
  • File and remit State sales tax and County sales tax to the Colorado Department of Revenue online at www.Colorado.gov/RevenueOnline or through paper filing by completing and mailing form DR 0100.
  • File and remit County lodging tax to the Colorado Department of Revenue by completing the County Lodging Tax Return form DR 1485.

Additionally, personal property in the short-term vacation rental may be subject to personal property tax. Please see the Residential Personal Property information on the Assessor’s Office page on the La Plata County website or contact Kristen Furnari in the Assessor’s Office at (970) 382-6231.

Resources and Forms

All forms can also be found on the Department of Revenue’s website by searching for “forms.” It is recommended that the forms are downloaded directly from the Department of Revenue’s website in order to ensure that the most current version is used. The forms are periodically revised.