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.
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 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
- La Plata County "Good Neighbor" letter
- Colorado Department of Revenue lodging tax information
- Colorado Department of Revenue Taxation Division
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.