Broomfield, CO Hotels & Lodging: Transient Occupancy Tax (2026)

Broomfield's lodging tax sits in chapter 3-38, separate from the city's general sales tax in chapter 3-04. Section 3-38-010 states the city council's intent that every person who leases or rents a hotel room, motel room, motor hotel, apartment hotel, lodging house, or other accommodation, collectively 'lodging,' both pay and collect the tax. Section 3-38-030 sets the rate at one and six-tenths percent (1.6%) of the price paid for the lease or rental, effective July 1, 1997. Section 3-38-040(A) extends the collection duty to marketplace facilitators, marketplace sellers, and multichannel sellers as those terms are defined in chapter 3-04, reaching platforms that book short-term rentals.

Every collector must obtain a lodging tax license from the city manager, post it conspicuously, and file and remit by the 20th day of the month following the reporting period under section 3-38-070; the manager will not issue a public lodging license until the planning director confirms the location complies with title 17 zoning. Section 3-38-060 exempts only government entities from paying the tax, though they still must collect and remit it. A related but distinct exemption sits in the sales tax chapter: section 3-04-100(H) excuses charges to a permanent resident who has a written agreement for at least thirty consecutive days from the separate sales tax on lodging. Revenue collected flows into the lodging tax fund under section 3-38-120, restricted to maintaining or improving city gateways and major roadway landscaping.