Lakewood, CO Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- 3% excise tax on lodging
- Filing deadline
- 20th of following month
- Long-stay exemption
- 30+ consecutive days
- Administered by
- Chief Financial Officer
- Effective since
- January 1, 1988
Summary
Lakewood, Colorado levies a 3% excise tax on Lodging Services under its Accommodations Tax Code, collected by every lodging provider in the city and remitted monthly to the Chief Financial Officer, on top of the city's separate sales tax.
On and after January 1, 1988, there is levied an excise tax of three percent upon the entire amount charged to any Person for a Lodging Services, and such tax shall be collected and paid to the City by each Provider of Lodging Services.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Municipal Code: Supplement 14 | Zoning Ordinance: ?).
Full Breakdown
Lakewood's Accommodations Tax Code, Chapter 3.03 of the Municipal Code, levies a 3 percent excise tax on the entire amount charged for Lodging Services in the city, in addition to and separate from the city's sales tax on lodging. Every Provider of Lodging Services must collect the tax and file a monthly return with the Chief Financial Officer by the 20th of the following month through the city's online tax portal. Lodging furnished to a natural person under a written agreement for 30 consecutive days or more is exempt. Lakewood is a home-rule city in Jefferson County, Colorado, and sets this tax under its own charter authority.
Violations & Fines
Unpaid or deficient tax becomes a debt to the city: the Chief Financial Officer adds the greater of a $15 fee or a 10% penalty, plus monthly interest, under Municipal Code Section 3.01.510, incorporated into the Accommodations Tax Code by Section 3.03.040.
Frequently Asked Questions
Is Lakewood's accommodations tax separate from its sales tax?
Does the tax apply to long-term stays?
Sources & Official References
Other rules in Lakewood
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Transient Occupancy Tax in Nearby Cities
How other cities in Jefferson County handle transient occupancy tax.