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

Some Restrictions
Compiled from the official code textEditor Martyn O'NeillLast verified August 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.

Source: Denver Revised Municipal CodeView official code

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?
Yes: it applies to any room or accommodation furnished for consideration to an overnight guest, including hotels, motels, guest houses, and other short-term lodging under § 53-153.
Is the 10.75% lodger's tax the only tax on a Denver hotel bill?
No: it stacks on top of Denver's separate sales and use tax and any applicable state and RTD taxes; it is not a substitute for them.

Sources & Official References

Other rules in Denver

All Denver rules

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