Keywords:
Accommodations
Cabin Rental
Cottage Rental
Hotel
| State |
Colorado Department of Public Health & Environment
Consumer Protection Division
4300 Cherry Creek Drive South
Denver , CO 80246-1530
(303)692-3620
Fax: (303)753-6809 |
| The state of Colorado does not issue a hotel or lodging license. |
| Regulations regarding sanitary and structural standards for public accommodations apply. The Division inspects on complaint basis only. |
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| State |
Colorado Department of Revenue
1375 Sherman St
Denver , CO 80261
(303)238-7378 |
| Lodging and accommodations are subject to state and local sales tax. However, rentals for 30 or more consecutive days of paid use by any single payor or customer are exempt from sales tax. Many counties collect an additional county lodging tax. Refer to Department of Revenue FYI Sales #11 Taxes Due on Unit Rentals of Hotels, Bed & Breakfasts, etc.
Link: http://www.revenue.state.co.us/fyi/html/sales11.html
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| Most product sales, e.g. souvenirs, are subject to sales tax. |
| When purchasing supplies, which are intended for consumption by the customer (soap, shampoo, etc.), sales tax should not be paid by the hotel or motel. These items are deemed supplied to the guest as part of the taxable sale of accommodations. This exemption is based on resale of these consumables in a taxable transaction, and does not apply to rooms rented continuously for over thirty days that are not subject to sales tax.
However, linens, furniture, pool equipment and supplies, and similar items, as well as utilities and firewood, are subject to sales or use tax at the time of purchase by the hotel or motel.
See FYI Sales 33, Hotels and Motels.
Link: http://www.revenue.state.co.us/fyi/html/sales33.html
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| NOTE: Check with local licensing authorities regarding local taxes, licenses, and restrictions. |
| NOTE: 12-44-101 to 103, C.R.S. regarding defrauding and liability of public accommodations, must be posted in rooms as notice of law on fraud. |
| NOTE: 43-5-201 to 207, C.R.S. requires a permanent daily record all automobiles stored, kept or parked by staff. |
| NOTE: See DISCRIMINATION for Anti-Discrimination Poster requirement in Public Accommodations. |
| NOTE: If applicable, see LIQUOR |
| NOTE: If applicable, see RESTAURANT |
| NOTE: If applicable, see VENDING MACHINES |
| NOTE: If applicable, see BED AND BREAKFAST |
Wednesday, July 18, 2012 - 18:43 pm