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

The City Lodgers and Automobile Rental Tax Ordinance, City Code Article 9 of Chapter 2, taxes every person who purchases lodging, campground space rental, or short-term automobile rental within Colorado Springs. 104, a purchase of any of these for less than 30 consecutive days is a taxable privilege. 105 sets the rates: 2% of the purchase price for lodging, 2% for campground space rental, and 1% for automobile rental. 106 makes every retailer or vendor liable for remitting the tax regardless of whether it was actually collected from the customer.

103 broadly to include rooms or accommodations furnished in a hotel, apartment hotel, lodging house, motor hotel, guesthouse, guest ranch, 'or any other place that furnishes sleeping accommodations under any concession, permit, right of access, license to use, or other agreement or otherwise', language broad enough to sweep in short-term rental bookings, not just conventional hotels. 109 exempts occupants who are permanent residents under a written agreement for at least 30 consecutive days, campground rentals of 30+ days, automobile rentals leased for 30+ days, trucks/trailers/RVs/motorcycles, direct government purchases, and purchases by religious or charitable organizations holding a City exemption letter.

111 with a nonprofit visitor-promotion agency, with any remainder retained at City Council's discretion. 1007), into enforcement of the lodging tax, and states the lodging tax rate applies in addition to the City's general sales tax under Article 7, Part 2.