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

Fort Collins Municipal Code § 25-242 has levied a 3 percent excise tax on the lodging price of any lodging accommodation rented for under 30 consecutive days since March 31, 1984, stacked on top of the city's separate sales and use tax under Chapter 25, Article III. Section 25-241 defines a taxable lodging accommodation broadly: a room or other accommodation in a hotel, motel, inn, bed and breakfast, apartment hotel, lodging house, guest ranch, trailer coach, mobile home, auto camp, or dwelling unit, for stays of less than 30 consecutive days, which reaches short-term rentals booked through marketplace facilitators as well as traditional hotels.

Section 25-243 exempts stays of 30 or more consecutive days, lodging paid in advance on a weekly basis that totals no more than $75 per week, and government or IRC 501(c)(3) charitable-organization guests. Under § 25-245, any person offering lodging accommodations must obtain a license from the Financial Officer before operating; the license is free, non-transferable, and required separately for each location, though § 25-246 waives the license for providers dealing exclusively in tax-exempt lodging. Section 25-250 requires every lodging provider to collect the 3 percent tax, state it as a separate line item to the guest, and file a monthly return with the Financial Officer by the 20th day of the following month, remitting the tax collected; providers with under $300 in monthly collections can request less-frequent filing under § 25-253.

Revenue is split under § 25-244: 75 percent funds convention and visitor promotion and 25 percent funds cultural development programming. The Financial Officer administers audits, refund claims (filed within three years under § 25-258), and license revocation hearings, which are appealable to Larimer County District Court or Fort Collins Municipal Court under Rule 106(a)(4) per § 25-248.