Short-Term Rental Tax Information
Taxes Applicable to STRs Located in Unincorporated Summit County
|Type of Tax||Collection Agency|
|Sales Tax||State of Colorado Department Revenue|
|Personal Property Tax||Summit County Treasurer|
|Real Property Tax||Summit County Treasurer|
Owners of short-term vacation rentals (STRs) in Summit County are required to remit all applicable taxes. In December 2018, the County adopted new short-term rental regulations, requiring that all short-term rental owners obtain a permit. The tax requirements did not change. The short-term rental regulations and short-term rental permit are completely separate from the tax requirements.
Use the GIS Parcel Query Tool to verify whether your STR is located within town limits or within unincorporated Summit County. It is important to verify the jurisdiction in which your property is located, as each jurisdiction has its own STR regulations and applicable taxes.
Sales tax for short-term rental properties located in unincorporated Summit County is paid directly to the State of Colorado Department of Revenue at 6.375%. The State forwards 2% to the County. You do not pay sales tax directly to the County. Properties located in Unincorporated Summit County are not subject to lodging tax.
For information on sales taxes applicable to properties located in unincorporated Summit County, visit the Summit County Finance Department Sales Tax page. If you have sales tax questions, email the Finance Department or call 970-453-3439.
Determining Whether Or Not You Need Your Own Sales Tax License
Every short-term rental owner is responsible for collecting and remitting sales tax. However, it may be possible for you to remit sales tax using a different entity’s license. Here is a guideline for determining whether you need to obtain your own sales tax license.
STR Owners Who Use A Professional Property Management Company
Professional property management companies may collect and remit sales tax on behalf of the owner. If your property manager is collecting and remitting sales tax on your behalf, you do not need to apply for your own sales tax license number. Keep in mind that you will need to obtain the sales tax license number and sales tax account name from the property manager in order to complete your STR permit application.
STR Owners Who Use Airbnb, VRBO, and/or HomeAway
If you exclusively use Airbnb, VRBO, and/or HomeAway to advertise your STR property, and Airbnb, VRBO, and/or HomeAway collects and remits your sales tax, you do not need to obtain your own sales tax license number. Email us to obtain the Airbnb, VRBO, and HomeAway sales tax license numbers in order to complete your STR permit application.
STR Owners Who Self-Manage Their Property and Use Platforms Other Than Airbnb, VRBO, and HomeAway
If you receive bookings from sources other than Airbnb, VRBO, and HomeAway (i.e. Booking.com, FlipKey, TripAdvisor, etc.) and you do not have a property manager who collects and remits sales tax on your behalf, you need only one sales tax license number to remit taxes for bookings received on all platforms other than Airbnb, VRBO, and HomeAway.
On the Summit County STR permit application, each applicant should list sales tax license numbers for all of the platforms they use – Airbnb, VRBO, HomeAway and your individual license number. For example, if you advertise your STR property on Airbnb and FlipKey, then you will need to provide the sales tax license number you use to remit sales tax for any bookings received via FlipKey and you will also need to enter the Airbnb sales tax license number.
How To Apply For A Sales Tax License
If you read the above information and determined that you need to apply for a sales tax license number, you will need to submit an application to the State of Colorado Department of Revenue. To get a sales tax license with the State of Colorado, or for specific questions about sales tax, visit their website, call (303) 238-7378, or email firstname.lastname@example.org
IMPORTANT NOTE: When applying for a sales tax license number, please make sure the jurisdiction code (found under the “liability information” section of your sales tax license) is Unincorporated Summit County (61-0206, 61-0023 or 61-0024). If your jurisdiction code is incorrect, your short-term rental permit application will be rejected. Also keep in mind that if your property management company collects and remits sales tax on your behalf, you will need to enter their sales tax license number on your STR permit application.
Personal Property Tax
Colorado Statute requires anyone who rents out their furnished residential property to declare their rental furnishings or equipment for the purposes of property taxation. Find information about personal property valuation and taxes.