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

Grand Junction Municipal Code § 3.08.040 levies the lodgers' tax on every person exercising the privilege of purchasing or furnishing lodging in the City, at six percent of the gross taxable sale charged for the lodging. A separate additional three percent tax, adopted to raise at least $1,850,000 in its first year (2019) and increasing amounts thereafter, funds destination marketing, airline service recruitment, and sponsorship of sporting and tourism events; unlike the base tax it carries no vendor processing fee. Both taxes apply in addition to any other tax, including City sales and use tax.

Vendors, including marketplace facilitators handling bookings on a host's behalf, must collect and remit the tax to the Finance Director within 20 days after the end of each calendar month along with a monthly report, per § 3.08.040(b). Certain charges are excluded from the taxable base under § 3.08.040(c), including food and telephone charges billed separately, refundable deposits, and sales to government or 501(c)(3) charitable entities. Of the funds collected, five percent is retained for City administrative costs before the remainder funds tourism promotion under § 3.08.020's stated purpose.