Denver hotels collect a 10.75% Lodgers Tax under DRMC §53 plus 4.81% state and RTD sales tax for stays under 30 days. After 30 consecutive days at the same hotel, guests become permanent residents and the tax stops.
From the hotel-operator perspective, every Denver lodging establishment must register with the Treasury Division, post the Lodgers Tax in the room rate breakdown, file monthly returns, and remit the 10.75% Denver Lodgers Tax under DRMC Chapter 53 plus 4.81% combined state, RTD, and cultural-facilities sales tax. After 30 consecutive days at the same property, the guest becomes a "permanent resident" and tax stops, effective from day one as a refund or credit. Convention-area hotels also collect a small Tourism Improvement District (TID) assessment. Operators must keep folios for three years for audit. The Convention Center bond surcharge (1.75%) is bundled into the headline 10.75% rate.
Failure to collect or remit Lodgers Tax exposes the hotel to a 15% penalty, 1% monthly interest, audit assessments going back three years, license revocation, and personal liability for owners and officers under DRMC §53-93.
See how Denver's transient occupancy tax rules stack up against other locations.
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