La Plata County, CO Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- 1.9 percent of the purchase price (Sec. 50-91)
- Excluded area
- Lodging supplied within the City of Durango (Sec. 50-96)
- Return
- Quarterly to the executive director of the department of revenue
- Adopted
- Resolution No. 1987-87, September 15, 1987
- Voter approval
- Special election held November 3, 1987
- Use of revenue
- County lodging tax tourism fund, advertising and marketing tourism
Summary
La Plata County, Colorado levies a 1.9 percent lodging tax on the purchase price charged for a room in a hotel, motor hotel, guesthouse, guest ranch, trailer court or similar accommodation. The Board of County Commissioners imposed it in Resolution No. 1987-87, and lodging inside the City of Durango is excluded.
There is hereby imposed and levied and shall be collected a 1.9 percent lodging tax on the purchase price paid or charged to persons for the transaction of furnishing rooms or accommodations by any person, partnership, association, corporation, estate, receiver, trustee, assignee, lessee or person acting in a representative capacity or any other combination of individuals by whatever name known to a person who for a consideration uses, possesses or has the right to use or possess any room in a hotel, apartment hotel, lodginghouse, motor hotel, guesthouse, guest ranch, trailer coach, mobile home, auto camp or trailer court and park, under any concession, permit, right of access, license to use or other agreement, or otherwise. ... Pursuant to C.R.S. § 30-11-107.5(3)(b)(I), the City of Durango having already imposed a two percent lodging tax, the tax imposed in this article shall not apply to lodging supplied within the City of Durango; neither shall the registered electors of the City of Durango be eligible to vote in the election on the tax.
Full Breakdown
Article III of Chapter 50 of the La Plata County Code sets the county lodging tax at 1.9 percent of the purchase price paid or charged for furnishing rooms or accommodations. Section 50-91 reaches a person who, for a consideration, uses or has the right to use any room in a hotel, apartment hotel, lodginghouse, motor hotel, guesthouse, guest ranch, trailer coach, mobile home, auto camp or trailer court and park, whether under a concession, permit, right of access, license to use or other agreement. Section 50-92 treats every sale as consummated where the rooms or accommodations are located, so the location of the room fixes where the sale occurs.
The Board of County Commissioners adopted the tax as Resolution No. 1987-87 on September 15, 1987, and it was adopted at a special election held November 3, 1987. Section 50-100 records that the proposal went to registered electors in Bayfield, Ignacio and the unincorporated area of the county. Section 50-96 excludes lodging supplied within the City of Durango, because Durango had already imposed a two percent lodging tax.
Collection runs through the state. Section 50-93 directs that the tax be collected, administered and enforced, to the extent feasible, under C.R.S. § 29-2-106, and Section 50-95 makes the person providing the rooms liable, with a quarterly return to the executive director of the department of revenue unless the law provides otherwise. Section 50-95 still prints the figure as two percent, but the editor's note to Article III explains that the county rate was revised to 1.9 percent after the state raised its own lodger's tax. Section 50-98 reduces the county tax if the combined lodging taxes exceed two percent.
Revenue is dedicated. Under Section 50-99, after the amounts retained by the state for collection and enforcement, and amounts retained under C.R.S. § 30-11-107.5(2)(b) that in no event exceed 3.33 percent of the amount collected, the money is credited to the county lodging tax tourism fund. That fund pays only to advertise and market tourism under Section 2-463, and no lodging tax revenue can go to capital expenditures except tourist information centers.
The article does not name short-term rentals. Section 73-18 of the Land Use Code, titled Short term rentals, is marked Reserved.
Violations & Fines
Article III prints no county fine or misdemeanor for unpaid lodging tax. Section 50-93 sends collection and enforcement through C.R.S. § 29-2-106, and Section 50-94 lets the Board of County Commissioners adopt uniform rules and enter agreements needed to administer and enforce the article. Section 50-95 places the duty to remit on the person providing the rooms, so the obligation sits with the operator, not the guest.
Frequently Asked Questions
What is the lodging tax rate in La Plata County, Colorado?
Does the county lodging tax apply inside Durango?
Who collects the tax and how often is it reported?
Where does the lodging tax revenue go?
Does the lodging tax article mention short-term rentals?
Sources & Official References
Other rules in La Plata County
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