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Re: Summit County Referred Measure 1A-2% Short-Term Lodging Tax
On November 8, 2022, Summit County voters authorized a Short-Term Rental Lodging Tax of 2% on all short-term lodging properties in unincorporated Summit County by an overwhelming margin. This new lodging tax applies to all lodging stays having a rental term of less than 30 days. The short-term lodging tax will be effective January 1, 2023, and includes all short-term lodging stays including January 1, 2023, or later, regardless of when the reservation was made.
Referred measure 1A supports our local workforce and quality of life initiatives. Supported initiatives include affordable housing, childcare, and improving outdoor recreation facilities and trailheads. Funds from the Short-Term Lodging Tax will also support values-based marketing campaigns and educational programs.
The lodging tax applies to properties in unincorporated Summit County only and does not apply to properties in other Summit County municipalities. The Colorado Department of Revenue will administer the Short-Term Lodging Tax, and lodging tax remittances will be due on a quarterly basis. Remittance will be made using form DR 1485 which can be found on the Department of Revenue website.
For further information, please reference the Colorado Sales Tax Rates Publication DR 1002, and the Colorado Sales Tax Rate Lookup Tool. Additionally, the Colorado Department of Revenue has a helpful publication regarding Sales & Use Tax Topics: Rooms and Accommodations. If you have any additional questions or concerns, please email the Summit County Finance Department at str.tax@summitcountyco.gov
Thank you,
David Reynolds
Finance Director
Summit County Government
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