| A | B | C | D | E | F | G | H | I | J | K | L | M | N | O | P | Q | R | S | T | U | V | W | X | Y | Z | |
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1 | Short-Term Rental Property Ordinance Matrix-April 2021 | |||||||||||||||||||||||||
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3 | City/Town | Primary Residence Allowed | Non-Primary Residence Allowed | What taxes are required? | What is the tax used for? | Tax Collected: By municipality or listing agency | License Required | Cap on number of licenses issued | Enforcement challenges | Number of housing units | Number of listings (per AirDNA) | Neighbor Notification | Concentration Limit | Zoning Limitations | Fees | City | Occupancy Requirement | Require a “local responsible party” to take complaints? | Mandatory response time for the responsible party to address the complaint? | Utilize a 24 hour call center for complaints? | Compliance Efforts? (Compliance monitoring company, municipal staff, software, other) | Weblink to STR ordinace/regulations | Long Term Rental Incentives | Other | ||
4 | Aspen | yes | Yes, but Deed Resticted affordable/employee units are prohibited in being used as STRs | Sales (2.4%) Lodging (2.0%) + state and county | The property owner is the liable party for the tax. Any property management company or other intermediary can pay the tax on behalf of the owner. | Yes, a short-term vacation rental permit is required to acknowledge safety requirements and other responsibilities of the property. An annually renewable Business License also required. | 1300 (750 active, 550 inactive) | No | No | No | Annual business license fee of $150. Vacatoin Rental Permit is free. | Aspen | No | Yes | Yes - local representative is to be "on call" per the municipal code. | No | MuniRevs, Staff - Finance and Community Development Departments | https://library.municode.com/co/aspen/codes/municipal_code?nodeId=TIT26LAUSRE_PT500SURE_CH26.575MISURE_S26.575.220VARE https://www.cityofaspen.com/1331/Lodging-Tax-Vacation-Rentals | ||||||||
5 | Avon | yes | yes | 4% sales tax, 4% accommodation tax | yes | yes, non-transferrable | 295 | no | no | Short Term Overlay Districts - primarily town core | Annual Business License fee is $75. | Avon | none | No | No | No | MuniRevs | http://www.avon.org/str | ||||||||
6 | Basalt | yes | May only be rented on a short-term basis with the primary residence | 4% Lodging + 8.2 % sales (Eagle County) and 9.3 % sales (Pitkin County) | Muniipality | yes, annually renewable | no | no on single-family, max. of 6 short-term rental allowed in multi-family buildings | no | $35 annually, plus a $150 safety inspecation charge on initial license | Basalt | none | Not permitted in employee housing units, Requires local representative | |||||||||||||
7 | Beaver Creek Resort Co. | no | yes | yes | by BCRC | yes, annual Business License | 1200 | no | no | no | $200 annually | Beaver Creek | no | Yes | 30 days | No | We are utilizing Host Compliance to find owners renting on their own who have not paid appropriate tax/assessment | BCRC collects 5.35% Civic Assessment and .0096% Lodging Assessment for all STR | ||||||||
8 | Blue River | yes | yes | 2.5% Town Sales tax 3.4% Lodging Tax | Municipality | yes, non-transferrable | 145 | no | No | no | $200 first time; $150 annually | Blue River | 2 people per bedroom plus two. Beddroom and septic/sewer verification required | No | No | No | No | https://townofblueriver.colorado.gov/lodging/short-term-rentals | Posting requirements at rentals and sef-certification required. | |||||||
9 | Breckenridge | yes | yes | 2.5% Sales Tax, 3.4% Accommodation Tax | Municipality and online platforms | yes, non-transferrable | 3838 | no | no | none- unless deed restricted workforce housing, then prohibited | BOLT: $75 - $175 annually/Admin Fee: $25-$150 annually | Breckenridge | Yes. Limited to 2 people per bedroom plus 4 for the entire property | Yes | 60 minutes | Yes, LodgingRevs 970-423-5334 | Yes, LodgingRevs | www.townofbreckenridge.com/shortterm | All properties - Special Conditions of License/BOLT License -Location Card posting requirement/Advertisement Requirements | |||||||
10 | Crested Butte | Yes | Yes | 4.5% Lodging Sales Tax & 5% Vacation Rental Excise Tax The excise tax collected is used to fund affordable housing projects. | The Property owner or authorized agent is responsible for collecting and remitting taxes through the Town's on-line licensing and sales tax software program. | Vacation Rental License & Town of Crested Butte Business License are both required | 209 unlimited licences. 17 primary residence licenses | Yes, 100ft radius | No. The number of unlimited vacation rental licenses is limited to 30% of the total number of freemarket residential units in town located in the permitted zone districts. Currently 213 unlimited vacation rental licenses can be issued. | Yes. Restricted to permitted zones. Not allowed in deed restricted housing or accessory dwelling units that are required to be long term rentals. | Unlimited Vacation Rental License fee:$750/year. Primary Residence License fee: $200/year with a maximum of 60 nights of rental per year | Crested Butte | 2 people per bedroom plus an additional 2 people for the unit with a maximum occupancy of 10 people. Occupancy over 10 people requires an additional parking space be provided on site for every four additional people or part thereof. | Yes | 1 Hour | No. Complaints can be lodged via phone or email to the Vacation Rental Inspector at Town Hall | Short Term Rental Helper generates a monthly list of non compliant properties based on our list of licensed properties. | https://www.crestedbutte-co.gov/index.asp?SEC=0DA56E89-36E1-4A3A-8001-5F16483DEFCD&Type=B_BASIC | Site safety inspection and on-site parking verification required. | |||||||
11 | Denver | yes | no | lodging tax: 10.75% occupational privilege tax: $4/month business personal property tax and/or sales tax if applicable | AirBnB collects for their listings. Taxes remitted directly to the City in other cases. | yes, lodger's tax id license and non-transferrable business license required | 3773 active listings, 2556 active licenses | no | no | Yes. Allowed wherever residential uses are permitted, but additional limitations apply. See sections 11.7.1, 11.8.10, and 11.12.7.7 of the Denver Zoning Code. | Lodger’s Tax License - $50 biannually Business License application fee - $25 upon application Business License - $25 annually | Denver | No maximum number of guests per night. No simultaneous rental to more than one party under separate contracts. | Yes. LRP must be in City and County of Denver during the entire length of the STR period, must have access to the licensed premises, and must be authorized to make decisions regarding the licensed premises. | No | Yes. Complaints may be filed at any time by calling 311; however, response will likely only come during business hours (except for emergency situations | Host Compliance, 1 full-time Compliance Manager, 4 employees who assist with STR compliance matters part time, STR Advisory Committee to guide policy changes | STR Business Licensing Homepage | ||||||||
12 | Dillon | Yes | Yes | yes | State collected sales tax but lodgiing tax remitted to Town | yes, renew annually | 113 | no | no | no | $50 annually | Dillon | no | yes | no | yes | yes, STR Helper | yes, https://www.townofdillon.com/business-resources/dillon-short-term-rental-str | requires license number in ads, must submit parking and trash/reclycing plans | |||||||
13 | Durango | yes | yes | 3.5% City sales tax and a 2% lodger’s tax | AirBnB collects for their listings. Taxes remitted directly to the City by owner/manager in other cases. | yes, non-transferrable | 125 permitted short term rentals | yes, 300 foot radius | Yes. Limits are included by zone, block face, or by development depending on the location. | Yes. Permitted in 2 of 6 single-family zones and in all 3 mixed use zones. Recent code amendments have eliminated the use from multifamily zones. | $750 first time and annual business license fees of approx. $100 | Durango | Determined by parking or # of bedrooms at the property. | Yes | No | No | LodgingRevs | http://online.encodeplus.com/regs/durango-co/doc-viewer.aspx#secid-273 | Updated regulations adopted in December 2020 which further restrict this use based on zoning. For existing and new mixed use developments, language that specifically allows STRs and caps the total number of units allowed for this use must be included in a prior land use approval. | |||||||
14 | Estes Park | no | yes | state, county, town and lodging | Taxes collected by the State and remitted to the Town. | yes | 322 residential and 152 commercially zoned. The Town's cap for residential was met in May 2018 and the waiting list is at 36 | yes | no | yes, a limit on the number of residentially zoned properties. No limit on commercially zoned licenses. | $200 base fee plus $50 per bedroom for properties inside Town limits | Estes Park | 2 per bedroom, plus 2 up to 8 total Large vacation home application can be applied for homes larger than 3 bedroom with a license issued prior to 2018 | Yes | 30 Minutes (School District boundary) | Yes | LodgingRevs | www.estes.org/businesslicensing | New regulations were adopted December 2016 and modified in March 2017. Additional modifications are being proposed for 2021. Regulations to be moved from Development Code to Municipal Code now that the County regulates properities in the unincorporated valley. Looking at transferability issue. | |||||||
15 | Fraser | yes | yes | sales & lodging | do not self collect | registration | 120 | no | no | no | $150 | Fraser | no | yes | one hour | Program implementation late 2017 | ||||||||||
16 | Frisco | yes | yes | yes | Municipality | yes | 900 | no | none | no | $125 STR License application fee | Frisco | 2/BR plus 4, with option to apply for more upon inspection | No, "responsible agent" 24/7 with no local requirement | No | Not yet, but coming summer of 2019 | STR Helper | Updated materials should be available by 4/1/19 | New ordinance passed 1/8/19; New annual STR license term of 5/1-4/30; First STR license issued 5/1/2019 | |||||||
17 | Glenwood Springs | yes | yes | 3.7% sales & 2.5% lodging | Air BnB/VRBO collecting the taxes thru state system. STR owners must report this information to City. | Yes,2 types available Short Term Rental (STR) and Accessory Tourist Rental (ATR) | 104 active permits, approximately 90 active listings | STR - yes all neighbors within 250 feet. ATR - no | 250' distance between STR permit, citywide cap | No unless prohibited by PUD | STR new $500, renew $300 ATR new $300, renew $150 | Glenwood Springs | STR based on inspection ATR is one bedroom, 2 guests | Yes, residing within 30 miles/minutes | No | No | Staff | https://www.ci.glenwood-springs.co.us/333/Vacation-Rentals | It is a condition for renewal that owners show they remitted lodging tax – showing they are actually utilizing the permits. | |||||||
18 | Grand Lake | yes | yes | yes | Listing Agency | yes, renewable annually | yes | no | no | $600 Annually | Grand Lake | none | yes | 15 min | no | STR Helper | ||||||||||
19 | La Plata | yes | yes | Lodging tax at 2% + all other taxes | Marketing | County | No (under discussion this year) | n/a | 700 STRs in our records | n/a | n/a | n/a | n/a | n/a | n/a | n/a | We use Muni Revs to track for taxing | n/a | Seating a study group to decide on licensure this year | |||||||
20 | Mt. Crested Butte | Yes | Yes | County, state and Town sales tax, plus 4% local marketing district tax and 2.9% excise tax | Yes, Short Term Rental License and PillowTax License | 600 | No | No | No | $200, plus pillow tax - $10 per person the unit sleeps | Mt. Crested Butte | No | Yes | Yes | Yes | Host Compliance | https://mtcrestedbuttecolorado.us/vertical/sites/%7B36467D9E-CDA6-4739-95F2-EF9DEBC7DA37%7D/uploads/Ordinance_9_Series_2019.pdf | |||||||||
21 | Salida | yes | yes | Occupational Lodging tax, $3.66/ night. | Municipality | yes, non-transferrable | 200 | no | Capped at 75 and 1 per block in the Residential/Industrial areas | Capped at 75 in Residential/Industrial. No cap for Commercial District | $470 New Residential/Industrial License, $270 for New Commercial License, $270 after first year for both types | Salida, CO | None | Require local management | no | no | LodgingRevs | https://library.municode.com/co/salida/codes/code_of_ordinances?nodeId=CH6BULIRE_ARTVISHRMBULI | ||||||||
22 | Silverthorne | yes | yes | 2% sales & 2% lodging tax. Annual STR license. | Owners are responsible for collection/remittance of taxes. VCA with Airbnb & Vrbo Sales & lodging tax due monthly to the Town of Silverthorne | Yes. Non-transferable, renews annually on Dec. 1. | 100 | Only in case of duplex | No. | No. | Tiered fee: Studio $100 , 1 BR $150, 2BR $200, 3BR $250 4BR+ $300 | Silverthorne | Max advertised occupancy = 2/Bedroom + 2 | Yes | 7am -11pm (60 minutes) 11pm -7am (30 minutes) | Yes | Yes. LodgingRevs | https://www.silverthorne.org/town-services/finance-administrative-services/business-liquor-licenses | STR license is required to be posted in online ads. Good Neighbor Guidelines must be posted prominently in rental property. STR license is required to be visibly displayed in rental property (address, license #, property owner name & contact info for responsible agent). STR prohibited in deed restricted & workforce housing units. | |||||||
23 | Snowmass Village | Yes | Yes | 3.5% sales tax and a 2.4% lodging tax | AirBnB and VRBO collect for their listings. Taxes remitted directly to the City in other cases. | yes, non-transferrable | 800 units. This does not include hotel rooms | No | No | No | No | Snowmass Village | Yes, under the building code | no | no | no | no | Not permitted in employee housing units without prior approval. | ||||||||
24 | Steamboat Springs | yes | yes | Yes (Sales & Lodging) | AirBnB and VRBO collect for their listings. Taxes remitted directly to the City in other cases. | Sales Tax License Required; VHR permit required for single family homes and duplexes in most zone districts | 171 active permits. Approx 2386 listings in area. | yes for VHR permits | no | no | $50 Sales Tax Fee (one time); $500 VHR permit fee, $75 annual renewal fee | Steamboat Springs | 1 per 200 sf; max 16 | no | no | no | no | CDC Section 302.E.4 (http://steamboatsprings.net/246/Community-Development-Code) | We only require a VHR permit for single family and duplex units OUTSIDE of the resort area (RR and G) zone districts. Multiple family units and all units in RR and G are allowed by right. | |||||||
25 | Telluride | yes | yes | 4.5% Town Sales Tax, 2.5% STR Tax (collected from STRs assessed at residential rates), 2% Town Food & Lodging Tax, 2% Lodging Tax, 1% County Sales Tax, .25% SMART Tax (transit) | Affordable housing, Marketing, Infrastructure, General Fund | Municipality | yes | yes | Approx 800 STR's | 723 | no | no | yes, restrictions in residential zone | $330 base fee plus $44 per bedroom | Telluride | none | yes | no | no | yes | https://www.telluride-co.gov/DocumentCenter/View/260/short-term-rental-regs | no | Restrictions in Residential Zone : no more than 3 rentals per year, w aggregate not to exceed 29 days; implemented in 2011 | |||
26 | Vail | Yes | Yes | Yes sales/lodging | Airbnb/VRBO/Property Manager collects for their listings. Taxes remitted directly to the town in other cases. | yes Effective 3/1/19 STR Registration required per unit. | 2500 | Yes, for Duplex neighbor only; proof of notification required | No | No | tiered fee structure-- $150 per unit for unmanaged properties, $10 per unit for managed units, $5 per unit for condotel managed units (24x7 front desk) | Vail | Two per bedroom, plus two. | Yes - Local contact within 60 minute distance required; Evidenced by copy of driver's license | 60 min response time unless between 11pm and 7am, then 30 minute response time | Yes | LODGINGRevs, one full-time municipal employee monitors listings, registrations and complaints | https://www.vailgov.com/short-term-rentals | Notorized affidavit required as part of the application for acknowledgement of life safety, noise, trash and parking regulations | |||||||
27 | Winter Park | yes | yes | yes | Municipality | yes, non-transferrable | 349 | no | no | no | Annual business license fee of $60 | Winter Park, CO | none | no | no | no | LodgingRevs | no | We require a business license. We have contracted with LodgingRev's that tracks various sites for rentals that have not obtained a business license. The Town does not have other limits or restrictions for short term rentals excluding any regular zoning restrictions. | |||||||
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29 | Counties | Counties | ||||||||||||||||||||||||
30 | Eagle County | No county-wide restriction; short-term rentals not allowed in price-capped deed-restricted units | No county wide restriction | If assessors's office is aware a unit is a rental, it is taxed as such. If assessors's office is aware a unit is a rental, it is taxed as such [Matt Scherr - I don't fully agree with this statement. Assessor has a high bar to show a residential unit should be taxed commercially, so simple awareness of current commercial use would not likely be enough to change res. vs. comm assessment] | No, counties can not inititate business licenses [MS - law has since changed, and we are in the process of compiling data before considering licensing.] | No county wide restriction | No county wide restriction | No county wide restriction | none | Eagle County | Eagle County Land use codes state no more than one person per every 300 square feet; this limit is not enforced | No county wide restriction | ||||||||||||||
31 | Gilpin County (current 90 day moratorium) | yes | yes | none specific to STR, only property taxes | n/a | n/a | Operating Permit process | no | 135 applications or permits as of 3/7/22 | $200 | unincorporated county | matches number of bedrooms in septic permit | yes | one hour to be on-site | no | County Code Enforcement under Community Development Department | https://www.gilpincounty.org/departments_offices/community_development | no | Moratorium on new applications from March 7 - May 29 | |||||||
32 | Summit County | yes | yes | All short term property rentals (less than 30 days) are subject to the sales tax, mass transit and affordable housing tax. A sales tax license is obtained from the State because the State of Colorado Department of Revenue collects these taxes. Personal property tax is also collected by the County Assessor on residential rental furnishings. | Sales tax is collected through the State; Personal property tax on short term rental properties is assessed and collected by the County Assessor's office. | A short-term vacation rental permit is required through the County Planning Department as no business licenses were authorized by the State in unincorporated areas, so the use is regulated through a land use permit. REcent legislative changes now allow STR business licenses and Summit County is reviewing a change to or the addition of a license. A sales tax license is required through the State of Colorado. A personal property tax declaration form must be sumitted to the County Assessor. | as of 3-24-21: 3,767 active permits; 6,282 active registered listings. Note 450 new STR permit applications under review. | Notice is sent to neighbors only in cases where changes are proposed to the exterior of the property or building. | no | Zoning regulations are included in Section 3821 of the Summit County Land Use and Development Code, and include requirements for permitting, responsible agent, health & safety standards, parking, trash, noise, pets, signage, advertising, and complaints and enforcement. Not permitted in deed restricted workforce housing units, and in certain PUDs that expressly prohibit the use. | Initial permit - $150; Annual renewal - $75 Administrative Conditional Use Permit (CUP) required for higher occupancy and parking requests Initial CUP fee - $350 (this is the full fee charged; not charged both the STR permit fee and the CUP fee); Annual CUP renewal - $75 | Summit County | 2 persons per bedroom plus 4 additional occupants, or 1 person per 200 square feet of living area, whichever allows for a greater occupancy. Max occupancy 19; can apply for a CUP to request 20 or more occupants. Condominium buildings with interior egress corridors less than 44 inches wide and without a sprinkler system are further limited to 2 persons per bedroom plus 2 additional occupants, or 1 person per 200 square feet of living area, whichever allows for a greater occupancy. | Responsible agent required. Local residency not required for the agent. Responsible agent must be available 24 hours per day, 7 days per week, and must respond to complaints within 1 hour. | yes, required to respond within 1 hour | yes, Host Compliance 24-hour call center is utilized | yes, Host Compliance and Planning Dept staff | www.SummitCountyCO.gov/STR | County STR regulations were adopted 12/18/18; Currently contracted with Host Compliance for permitting system and complaint management system | |||||||
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34 | Out-of-state municipalities & counties | Out-of-state municipalities & Counties | ||||||||||||||||||||||||
35 | Park City, UT | yes | yes | Summit County TRT 3.00; Outdoor Rec TRT.32; Park City TRT1.00; Park City Sales Tax 1.00;Summit County Sales.25; Utah Sales4.85; Summit Cty. Transpo.30;Mass Transit.25;Resort Comm. Tax 1.60. Total 12.57 | state and AirBnB | yes, non-transferrable, annual business license | 3500 listings. 2000 licensed | yes, in cases of duplexes or if shared common areas/hallways exist between or within a building | no | yes, only allowed in certain zones or with CUP's in certain zones | $149.00 Admin Fee, $28.74 per bedroom fee, $17.00 Yearly renewal admin fee plus $28.74/bedroom | Park City, UT | Yes, 75 sq. ft per bedroom, at least 50sq ft of floor space per occupant (if more than 1) | yes | no | no | monitoring with 3rd party that verifies internet listings | www.parkciy.org/MunicipalCode | Site visit and safety inspection prior to application | |||||||
36 | Jackson, WY | yes | yes | yes | Collected by state and by AirBnB | yes , a permit | 164 | Yes, to neighbors within 300 ft. | no | yes, only allowed within the Lodging Overlay District or the Snow King Resort District | yes, $100 for each residential short-term unit being permitted | Jackson, WY | Limited to less than one calendar month | no | no | yes | Host Compliance | yes | ||||||||
37 | Ketchum, ID | yes | yes | yes | As of Jan '18 tax collected by listing agency and remitted to City | yes, business license | no | no | No, State Legislature pre-empted local control of STR's | no | Ketchum, ID | Max 30 days/guest | no | |||||||||||||
38 | Moab, UT | no | no | yes | County and Airbnb | Yes, for each property owner | no | no | yes, only allowed in certain commercial zones | Business license fee - $45 plus $4 per room | Moab, UT | no | no | no | no | no | https://moab.municipal.codes/Code/5.67.010 | Not permitted in any residential zones. Only permitted in certain commercial zones. Building, fire, health and zoning inspections required for short-term rentals permitted in commercial zones. | ||||||||
39 | Whistler, BC | no | Depends on zoning. | Provincial Sales Tax: 8% of listing price including any cleaning fees for reservations 26 nights and shorter in the Province of BC. Municipal and Regional District Tax: 2–3% of the listing price including any cleaning fees for reservations 26 nights and shorter in the Province of British Columbia | Province and "Airbnb" | yes | 1000+ | no | no | Only allowed in "tourist accommodation" zoned properties. | Business license fee | Whistler, BC | no | no | no | no | Municipal staff, software, bylaw enforcement | https://www.whistler.ca/sites/default/files/2019/Nov/bylaws/original/23992/2142_tourist_accommodation_business_regulation_bylaw_no._2142.pdf | ||||||||
40 | Truckee, CA | Yes | Yes | Transient Occupanacy Tax 12% plus 1.25% Tourism Fee | ·Implementing programs and incentives to meet community housing needs; ·Preparing for wildfires and other natural disasters; ·Working with partners to acquire and permanently preserve natural open space lands | Yes. Transient occupancy registration certificate. Non-transferable | No | Estimated 2020: 13 485 | 1129 | No | $400 non-tranferable annual fee | Truckee, CA | Yes. 2 people per bedroom plus 2 for the entire property | Yes | 30 minutes to acknowledge by phone, 60 minutes to resolve | Yes, Host Compliance | https://www.townoftruckee.com/home/showdocument?id=20356 | Yes. Participating and qualifying homeowners will receive a $3,000 grant and free tenant-matching services. Tenant qualification in this program is based on annual income. The goal of this Program is to unlock 25 new long-term rentals in Truckee per year. Applications on accepted on an on-going and rolling basis. Since the program’s inception in December 2020, this program has converted 9 residences to long term rentals, housing 16 Truckee residents. | Other housing iniatives: https://www.townoftruckee.com/government/current-housing-programs | |||||||
41 | Seattle, WA | Yes | Yes | Seattle business license tax certificate and a Short-term Rental Regulatory License, issued for 12 months from the time of issuence. | Yes, two per operator. (An operator can be a single person, a marital unit, a group of people, or a corporate entity such as an LLC.) | 367 806. | ||||||||||||||||||||
42 | San Diego, CA | Yes | Yes | Transient Occupanacy Tax 10.50% plus Tourism Marketing District (lodging businesses with 70 or more rooms) 2% | Promoting the City of San Diego - planning, construction, maintenance and operation of tourist related cultural, recreational and convention facilities | Municipality only | Yes. 4 STR license tiers: https://www.sandiego.gov/treasurer/short-term-residential-occupancy | Will come in effect July 2022 (1% pf the total housing units, exception for Mission Beach, the can have 30% of the total units listed as STR). One licesne per individual. | 540 000 | 11253 | No | San Diego, CA | ||||||||||||||
43 | Austin, TX | 3 separate STR licenses exist, owner occupied, non owner occupied single family/duplex only in certain commercial districts and non owner occupied multifamily annual renewal required | Austin Hotel Occupancy Taxes: 9% occupancy tax + 2% venue project tax | Municipality only | Yes | Yes, in residential zones. No, in commericial zones. Licenses need to renewed prior to expiration, if they expire they will not be renewed. Additionally there is a cap on percentage of STRs in each census tract. | 405 387 | 6748 | No | $567 regardless of the type of license. $310 renewal fee every year | Austin, TX | |||||||||||||||
44 | Nashville, TN | Yes | Yes, only in non-residentially zoned areas | Hotel Occupnacy Taxes and Sales Tax | Municipality only | Yes | 294 284 (2020) | 5868 | HOA statement showing that the STR will not violate HOA rules | $313 and have to be renewed annually | Nashville, TN | |||||||||||||||
45 | New Orleans, LA | |||||||||||||||||||||||||
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47 | Palm Springs, CA | |||||||||||||||||||||||||
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50 | Ouray | |||||||||||||||||||||||||
51 | Larimer | |||||||||||||||||||||||||
52 | San Miguel | yes | yes | 2% County Lodging Tax | Passed through to Marketing per County Lodging Tax | State | Building Permit | no | 100-200? in unincorporated | ? | no | $150 permit fee | no | no | no | no | no | https://www.sanmiguelcountyco.gov/DocumentCenter/View/190/Land-Use-Code-Standards-for-Short-Term-Rentals-PDF?bidId= | no | County BOCC reviewing existing regs & standards now | ||||||
53 | San Juan | |||||||||||||||||||||||||
54 | Lake | Yes | Yes | County Lodging (1.9%) + State | Both | Yes - Non-Transferrable | No | 3669 | No | No | Allowed where residential buildings are allowed per zoning pursuant to the Land Development Code 5.2.18 | $95 Annually | N/A (Leadville has a separate process) | Yes | No | No | Staff Administers Compliance | https://www.lakecountyco.com/sites/g/files/vyhlif5486/f/uploads/2022_short_term_rental_application.pdf | No | Compliance & violations related to Short Term Rentals is regulated through the Land Development Code 5.2.18 | ||||||
55 | Grand | |||||||||||||||||||||||||
56 | Conejos | |||||||||||||||||||||||||
57 | Clear Creek | Yes | Yes | sales, lodging & property | Sales: General Fund (it is not recognized as a distinct line item) Lodging: Tourism Marketing Property: General Fund | Our sales tax is collected by the state. 1: by listing agencies for airbnb and VRBO 2: There are probably a handful of opeartors who pay the state directly. | Yes - Permitting | 4.5% for Unoccupied | 3,555 | No | $250 | Unincorporated Clear Creek County | occupied STRS exempt from cap | Yes | Yes | no - complaints land in dispatch | MuniRevs for online permit application and data aquisition. Planning department for communication and attorney's office for enforcement | https://www.clearcreekcounty.us/DocumentCenter/View/8564/final-signed-recorded-reso?bidId= | None | |||||||
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59 | Boulder | |||||||||||||||||||||||||
60 | La Plata | |||||||||||||||||||||||||
61 | Park | Yes | Yes | None | Yes | No | $600 initial, $200 renew | Yes | yes | No | County Staff | |||||||||||||||
62 | Routt | No | No | |||||||||||||||||||||||
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