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

Section 3-9-3-16, added by Ordinance 15, Series of 2022 and effective November 15, 2022, imposes the lodger's tax beginning January 1, 2023 at five percent (5%) on the fee, price, or other consideration paid or charged for the use of any room or space in any hotel, motel, inn, bed and breakfast, or short-term rental within the City of Littleton for stays of less than 28 consecutive days. The tax sits on top of the City's standard retail sales and use tax and is collected and remitted by the lodging operator in the same manner as sales tax under Chapter 9 of Title 3.

Under Section 3-9-3-14, any operator who collects more tax than owed must remit the full amount plus the excess to the City Treasurer, and intentionally failing to remit the required amount is declared a violation of the Chapter. Section 3-9-6-3 adds that a deficiency caused by negligence or intentional disregard of the tax ordinances carries an additional ten percent (10%) penalty on the amount owed plus interest, on top of whatever interest already accrues on a late payment from its original due date. Because the definition in Section 3-9-3-16 expressly names hotel, motel, inn, bed and breakfast, or short term rental, any Littleton lodging business renting rooms for under 28 days, not just traditional hotels, owes this tax regardless of which of the city's three counties the property happens to sit in.