Denver, CO Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- 10.75% of lodging purchase price
- Governing law
- Denver Revised Municipal Code § 53-156
- Long-stay exemption
- 30+ consecutive days in same room
- Late penalty
- 15% (min $25) plus 1%/month interest
- Collected by
- Manager of finance, monthly vendor returns
Summary
Denver charges a 10.75% lodger's tax on hotel, motel, and short-term lodging stays, collected by the vendor from every guest and remitted monthly to the city's manager of finance.
Tax rate. The amount of tax levied hereby is ten and three-quarters (10.75) percent of the purchase price paid or charged for purchasing such lodging. One and three-quarters (1.75) percent of such tax shall be used to pay debt related to and costs of operating, maintaining and improving the National Western Center Campus and the Colorado Convention Center and other tourism related projects.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 147 Update 3).
Full Breakdown
Denver's lodger's tax runs 10.75 percent of the purchase price charged for lodging: rooms in hotels, motels, apartment hotels, guest houses, resorts, mobile home parks, and similar short-term accommodations, under Article IV of Chapter 53 of the Revised Municipal Code. Vendors must state the tax as a separate charge and remit it monthly to the manager of finance. Guests who occupy the same room continuously for 30 or more consecutive days are exempt, as are direct billings to federal or Colorado government entities and to charitable organizations paying from their own funds. A 1.75 percentage-point slice of the tax funds debt service on the National Western Center Campus and Colorado Convention Center.
Violations & Fines
Failure to file or pay draws a 15 percent penalty (minimum $25) plus 1 percent monthly interest; deficiencies caused by fraud draw a 50 percent penalty, per Denver Revised Municipal Code §§ 53-16 and 53-17.
Frequently Asked Questions
Does Denver's lodger's tax apply to short-term rentals like Airbnb?
Is the 10.75% lodger's tax the only tax on a Denver hotel bill?
Sources & Official References
Other rules in Denver
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