The information in this article isnt exhaustive, but it should help you start your research on local laws. The month of March 1, 2015, would be the start date of the VDA Agreement. Mailing a letter explaining the change of address with your Denver sales/use tax return in your remittance envelope. June Lodger's Tax Revenue in Denver Reaches All Time High, Shatters Previous Records. Denver occupational privilege tax is also known as OPT or head tax. For detailed information, visit the Colorado Department of Revenue, Metropolitan District Tax: The local marketing district tax rate varies by district. Use Tax is imposed on taxable tangible personal property, products, and services that is used, stored or consumed within Denver upon which local sales tax equal to or greater than Denvers rate has not been paid. Retailers use tax is imposed on the same transactions that would require Denver sales tax if the vendor were located in Denver. For detailed information, visit the, Sales Tax: 3.00% of the listing price including any cleaning fees and guest fees, for reservations 29 nights and shorter. Your business is NOT eligible if any of the following conditions are true: Sales, use, FDA, TBT, Lodger's, and occupational privilege taxes, as well as E-911 charges, may be remitted through the VDA program. If you have questions, you can check Denvers Short-Term Rental Licensing page, contact the Denver Business Licensing Center, Denver Community Planning and Development Department, or another local authority, such as a local lawyer or tax professional. Guests who book Airbnb listings that are located in the State of Colorado will pay the following taxes as part of their reservation: Guests who book Airbnb listings that are located in the City of Arvada, CO will pay the following tax as part of their reservation: Guests who book Airbnb listings that are located in the City of Aurora, CO will pay the following tax as part of their reservation: Guests who book Airbnb listings that are located in the City of Avon, CO will pay the following tax as part of their reservation: Guests who book Airbnb listings that are located in the City of Basalt, Colorado will pay the following tax as part of their reservation: Guests who book Airbnb listings that are located in the City of Black Hawk, CO will pay the following tax as part of their reservation: Guests who book Airbnb listings that are located in Boulder, CO will pay the following taxes as part of their reservation: Guests who book Airbnb listings that are located in the City of Breckenridge, CO will pay the following taxes as part of their reservation: Guests who book Airbnb listings that are located in the City of Brighton, CO will pay the following tax as part of their reservation: Guests who book Airbnb listings that are located in the City and County of Broomfield, CO will pay the following tax as part of their reservation: Guests who book Airbnb listings that are located in Carbondale, CO will pay the following taxes as part of their reservation: Guests who book Airbnb listings that are located in the City of Centennial, CO will pay the following tax as part of their reservation: Guests who book Airbnb listings that are located in Colorado Springs, CO will pay the following taxes as part of their reservation: Guests who book Airbnb listings that are located in the City of Cortez, CO will pay the following tax as part of their reservation: Guests who book Airbnb listings that are located in the City of Craig, CO will pay the following tax as part of their reservation: Guests who book Airbnb listings that are located in the City of Dacono, CO will pay the following taxes as part of their reservation: Guests who book Airbnb listings that are located in the City and County of Denver, CO, will pay the following tax as part of their reservation: Guests who book Airbnb listings that are located in the City of Dillon, CO will pay the following tax as part of their reservation: Guests who book Airbnb listings that are located in Durango, CO will pay the following taxes as part of their reservation: Guests who book Airbnb listings that are located in the City of Evans, CO will pay the following tax as part of their reservation: Guests who book Airbnb listings that are located in the City of Federal Heights, CO will pay the following tax as part of their reservation: Guests who book Airbnb listings that are located in the City of Fort Collins, CO will pay the following tax as part of their reservation: Guests who book Airbnb listings that are located in the Town of Frederick, CO will pay the following tax as part of their reservation: Guests who book Airbnb listings that are located in the Town of Frisco, CO will pay the following tax as part of their reservation: Guests who book Airbnb listings that are located in the City of Glendale, CO will pay the following tax as part of their reservation: Guests who book Airbnb listings that are located in the City of Glenwood Springs, CO will pay the following tax as part of their reservation: Guests who book Airbnb listings that are located in Golden, CO will pay the following taxes as part of their reservation: Guests who book Airbnb listings that are located in the City of Greeley, CO will pay the following tax as part of their reservation: Guests who book Airbnb listings that are located in the City of Greenwood Village, CO will pay the following tax as part of their reservation: Guests who book Airbnb listings that are located in the Town of Gypsum, CO will pay the following tax as part of their reservation: Guests who book Airbnb listings that are located in the City of Gunnison, CO will pay the following tax as part of their reservation: Guests who book Airbnb listings that are located in the City of Lafayette, CO will pay the following tax as part of their reservation: Guests who book Airbnb listings that are located in the City of Lakewood, CO will pay the following tax as part of their reservation: Guests who book Airbnb listings that are located in the City of Lamar, CO will pay the following tax as part of their reservation: Guests who book Airbnb listings that are located in the City of Littleton, CO will pay the following tax as part of their reservation: Guests who book Airbnb listings that are located in the City of Lone Tree, CO will pay the following tax as part of their reservation: Guests who book Airbnb listings that are located in the City of Longmont, CO will pay the following tax as part of their reservation: Guests who book Airbnb listings that are located in the City of Loveland, Colorado will pay the following taxes as part of their reservation: Guests who book Airbnb listings that are located in the City of Montrose, CO will pay the following tax as part of their reservation: Guests who book Airbnb listings that are located in the Town of Mt. Example: If a quarterly filer is paying the first quarter (January through March), the payment would be due on April 30. A 7.25% tax is imposed on the rental of automotive vehicles for a period of thirty (30) days or less. Denvers Voluntary Disclosure Program is available to business owners who owe Denver tax but are not licensed and have not filed returns for sales, use, and/or occupational privilege tax. Taxable services include, but are not limited to, the sale or furnishing of telephone and certain telecommunications services, electricity, steam and natural gas for energy producing purposes, informational, and entertainment services. For detailed information, visit the, Short Term Rental Tax: 5% of the listing price including any cleaning fees, for reservations 29 days and shorter. The 10.75% tax applies to the listing price and any cleaning fees within the first 29 nights of any reservation. A Lodger's Tax license is required. An example look back period would be calculated as follows: if today is April 12, 2018, and if sales taxes have not been held in trust, a company would go back to three years to the most current whole month to start their reporting liability. (Ex Return for November is due by December 20th). As such, it has elected to administer and collect its own local sales and use tax. It accompanies a Jeopardy Assessment, which must be paid immediately. For detailed information, visit the, Lodging Tax: 3% of the listing price including any cleaning fees, for reservations 29 nights and shorter. Denver defines a primary residence as a residence which is the usual place of return for housing and a person can only have one primary residence, per Denver ordinances. Due dates are April 20, July 20, October 20 and January 20. In Denver, only your primary residence can be used as a short-term rental. For detailed information, visit the, Lodging Tax: 2% of the listing price including any cleaning fees and guest fees, for reservations 29 nights and shorter. If the answer is less than $25.00, pay the minimum penalty of $25.00. Occupation Privilege Taxes Only may be mailed to: City and County of Denver Airbnb collects and pays the Denver's Lodger's Tax on your behalf. Additionally, the employer is required to pay the business OPT at a rate of $4.00 per month for each owner, partner, or manager engaged in business in Denver regardless of how much they earn. Visit the VDA section of theBusiness Tax FAQ pageto find everything you need to determine your eligibility for the program, agreements, templates, additional resources, and program contact information. Add your license number here. Denver imposes a tax on the sale of lodging, which includes the sale of short-term lodging (less than 30 days) at a private residence. A Denver sales tax license is required when a business located in Denver makes retail sales, leases, or rentals of tangible personal property or taxable services in the city or for vendors who have economic nexus with the city. Check the other taxes administered by Denver (Facilities Development Admissions Tax [FDA], Lodgers Tax, and Telecommunications Business Tax [TBT]) to see if they apply to your business. Letter ID: 1.0468677888 Taxpayer ID: 443676 11700 PRESTON RD STE 660153 DALLAS TX 75230 . businesses located outside of denver may be required to collect retailer's use tax (tax on deliveries into denver at the sales tax rate). NOTE: Include your account number on all requests. Penalty: Multiply the total E911 charges due by 0.15. Please see the Lodger's Tax ID Application Assistance Sheet when filling out the application. A tax lien is in place on your business goods, merchandise, furniture and fixtures, tools and equipment. Monthly filing is required if the average monthly tax liability for the previous six months' exceeds $300.00. A business that does not have taxable sales nor a sales tax license, but uses, stores, distributes or consumes items in the City, needs to have a consumers use tax account. If you do not have a regular Denver Sales Tax account, you need a Denver Special Event Sales Tax account. The return is due on the 20thday of January following the taxable year. If you plan to rent your primary residence to guests for a period of less than 30 consecutive days, youll need a a Short-Term Rental business license. You may, within 30 days from the date the notice is hand delivered or from the date that it was mailed: A Denver Distraint Warrant is personally served by an Enforcement Officer. Treasury will send 2024 licenses on December 1, 2023. You can, if the average amount of Denver sales tax collected and/or use tax due is less than $15/month. Denver Changes to Sales Tax Exemption As reported in the Denver Post on June 28, Denver City Council approved an ordinance to clarify the city's definition of charity for determining exemption from sales, use, lodger's, and employer occupational privilege tax. A Lodgers Tax registration is required for the sale of lodging for a period of less than 30 consecutive days defined as sleeping accommodations in a hotel, apartment hotel, lodging house, motor house, motor hotel, guest house, guest ranch, resort, mobile home, auto camp, trailer court, park or other short-term rental. Remittance of all outstanding taxes is due within 60 days of signing a voluntary disclosure agreement. For detailed information, please visit the, Silverthorne Lodging Tax: 6% of the listing price including any cleaning fees and guest fees, for reservations 29 nights and shorter. Here are the general look back periods for the various tax types. Denver is a Home Rule city. Yes. As of April 1, 2018, hosts will no longer need to collect the tax on sales made through Airbnb. Yes. SUTS is managed by the Colorado Department of Revenue. If you choose not to file online, please check with your sponsor/organizer for special event forms and information. You need it to pay federal taxes, hire employees, open a bank account, and apply for business licenses and permits. Airport Shuttle ($30) Laundry Services ($15) Promo Code - Reservation Discounts. Tax is due for the period in which the sale occurs, even if full payment was not received in that period (credit sales, lay-away, etc.). Call 720-913-9446 to obtain the correct account number and due date(generally due the 20th of the month following the month of the event). For detailed information, visit the, Sales Tax: 3% of the listing price including any cleaning fees and guest fees, for reservations 30 nights and shorter. Report an Issue 201 W Colfax Ave., Dept 403. There is also a $100 annual renewal fee in order tokeep your license active. Denver Community Planning and Development Department, Proof of valid motor vehicle registration, Federal or state tax returns or other financial documentation. The filing frequency is determined by the average amount of sales and use tax due each month. A business that does not require a Denver sales tax license needs a Denver consumer use tax account if it uses, stores, distributes, or consumes taxable tangible personal property, products or services within Denver that has been purchased at retail. Example: If an E911 form was due on July 31st, but payment was not made until October 5th, 3% interest would be due. If the same item had been purchased in Denver, the combined tax rate would have been 8.81%. Penalty: Multiply the total tax due by 0.15. If your employees recently started working from a location in Denver and you do not already have a Denver account, please see the OPT FAQs in this section regarding the registration for this tax type. If you have your Denver Lodger's Tax ID # then please move forward to Step 2. The Lodgers Tax ID requires an initial fee of $50. Short-Term Rental Application Guide.security question and answer. For detailed information, visit the, Sales Tax: 3.53% of the listing price including any cleaning fees and guest fees, for reservations 29 nights and shorter. . For detailed information, visit the, Lodging Tax: 3% of the listing price including any cleaning fees, for reservations 29 nights and shorter. For detailed information, please visit the Steamboat Springs, Short Term Rental Tax: 9% of the listing price including any cleaning fees, for reservations 30 days and shorter. DENVER CHILDREN'S FOUNDATION 84 N SPRUCE ST UNIT 504 DENVER CO 80230-7175 Dear Business Owner: DEPARTMENT OF FINANCE TREASURY DIVISION WELLINGTON WEBB BUILDING 201 W. COLFAX AVE DENVER, CO 80202-5329 (720) 913-9400 January 3, 2023 Letter ID: L0863037184 Taxpayer ID: 443930 We have processed your application for Retail Sales/Use/Lodger's Tax . To learn more about Consumer's Use Tax, visit theBusiness Tax FAQ pagefor more information. The Denver Treasury Division has more detailed information about taxes for short term rentals. Individuals or businesses engaged in the sale of short term lodging have certain tax requirements which are outlined below. The Denver Revised Municipal Code (DRMC) imposes a 4.81% sales tax on the purchase price paid or charged on retail sales including retail sales made online to Denver customers, leases, or rentals of taxable tangible personal property, products, and on certain services. Dallas, TX 75266-0860. The TBT is imposed at the rate of $1.12 per month for each of the telecommunications companys accounts within the City to which a basic dial-tone line is provided. This is not comparable to taxable income for income tax purposes. The business would still be liable for Business OPT on other taxable employees. Use enter to select. It follows sales tax rules, is collected as sales tax, and uses sales tax returns to report and remit the tax. After you have submitted a signed voluntary disclosure agreement, Denver will sign and return the agreement to you. The E911 filing form is due on the last day of the month following the period in which the liability was incurred. Annual filing is allowed if the monthly tax liability for the preceding six months averages $15.00 or less. Mammoth Cave National Park was established on July 1, 1941. For detailed information, visit the, Sales Tax: 1.8125% of the listing price including any cleaning fees and guest fees, for reservations 31 nights and shorter. Most buildings require construction to change their building classification, such as implementing fire sprinklers and various changes to meet accessibility codes. Dallas, TX 75266-0860. What does it cost to register and how often? For detailed information, visit the, Sales Tax: 4.11% of the listing price including any cleaning fees and guest fees, for all reservations in Greeley, CO. For detailed information, visit the, Public Accommodations Tax: 3% of the listing price including any cleaning fees and guest fees, for reservations 29 nights and shorter. A lodging facility is a hotel, lodging house, rooming house, or other place where transients are accommodated, in which four or more rooms are available to be rented. Use the up and down arrows to review. PO Box 660860 For detailed information, visit the, Sales Tax: 4.5% of the listing price including any cleaning fees and guest fees, for reservations 30 nights and shorter. For detailed information, visit the Colorado Department of Revenue, Local Marketing District Tax: The local marketing district tax rate varies by district. If no payment history exists, an industry standard is used. For detailed information, visit the, Short-Term Rental Tax for Community Housing: 2% of the listing price including any cleaning fees and guest fees for reservations 29 nights and shorter. For detailed information, please visit the, Cortez Lodgers Tax: 2% of the listing price including any cleaning fees, for reservations 29 nights and shorter. For detailed information, visit the Colorado Department of Revenue, Local Sales Tax: The local sales tax rate varies by city and county. For detailed information, visit the, Vacation Rental Tax: 7.5% of the listing price including any cleaning fees, for reservations 29 nights and shorter. For detailed information, visit the, Denver Lodgers Tax: 10.75% of the listing price including any cleaning fee for the first 29 nights of any reservation. To use a residential property as a Lodging Facility, a host may be required to undergo major modifications to meet eligibility requirements, including but not limited to a change in zone use or a change of building occupancy classification. Employees need not live in Denver nor the business be based within Denver to be liable for the OPT. if required to collect the tax, you must apply for a license. 303.739.7800 Option 1. Also remit $4.00 Business OPT for each taxable employee. If you have your Denver Lodger's Tax ID # then please move forward to Step 2. Each taxable employee is liable for the employee OPT, which is withheld by the employer at a rate of $5.75 per month. Example: Assume a purchase was made in a Colorado city on the western slope; sales tax at the combined rate of 4.9% tax was collected; and the item purchased was brought to Denver and used by a business in Denver. Copies of both State and City tax licenses must be . There is not an annual special event fee. Interest, at the rate of 1% each month or a fraction thereof, is charged on the amount of the tax that is paid late, calculated from the time the return was due to the date that it is paid. The interest rate for late filers is 1% each month or fraction of a month on the total amount of E911 charges paid late, calculated from the time the E911 form was due to the date the E911 charges are paid. The vendor then provides a receipt, showing the tax was paid, to the purchaser. The OPT return is due on the last day of the month following the period in which the liability was incurred. All services are provided electronically using the tax portal. Note: This is NOT your tax ID. For a business already filing Denver taxes: For a new business that never filed Denver taxes: Current period sales tax returns may be filed through this SUTS system or through eBiz. Both the TID and Lodgers tax are filed on the same tax return. For detailed information, please visit the, Carbondale Lodging Tax: 2% of the listing price including any cleaning fees, for reservations 29 nights and shorter. Using any number from 0 to . 97-32 1, 1997: prior code 19-50) The tax is imposed on businesses operating in the City and on individuals who perform sufficient services within Denver to receive as compensation from an employer at least five hundred dollars ($500) for a calendar month. 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