Manitou Springs, CO Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- 2% on lodging and camping
- Billing basis
- Charged for each night of stay
- Governing chapter
- Municipal Code Chapter 3.24
- Permanent-resident exemption
- 30+ consecutive days under written agreement
- Return due date
- 20th of the following month
- Revenue use
- Visitor promotion general fund account
- Violation penalty
- License suspension plus fine up to $2,650
Summary
Manitou Springs levies a 2% lodging and camping tax on hotel, motel, guest house and campground stays under Municipal Code §§ 3.24.020 and 3.24.030. The tax is billed for every day of furnished lodging, calculated from the start of the stay, and the proceeds fund visitor promotion for the city and the Pikes Peak region.
B."Lodging" means the transaction of furnishing rooms or accommodations to any person who for a consideration uses, possesses, or has the right to use or possess any room, or rooms, in a hotel, apartment hotel, lodginghouse, motor hotel, guest house, guest ranch, or any other place that furnishes sleeping accommodations under any concession, permit, right of access, license to use, or other agreement, or otherwise. ... A.There shall be levied, paid and collected a tax of two percent on the purchase in the city, of the following:1.Lodging;2.Camping.B.The lodging tax shall be collected for each and every day of furnished lodging and shall be calculated from the commencement of the lodging term.
Full Breakdown
030 sets the rate at two percent of the purchase price of lodging or camping in the city. 020 defines Lodging broadly to cover a hotel, apartment hotel, lodginghouse, motor hotel, guest house or guest ranch, and it extends to any other place that furnishes sleeping accommodations under any concession, permit, right of access, license to use, or other agreement, language written wide enough to reach nontraditional stays as well as conventional hotels. The tax is collected for each day of furnished lodging, calculated from the commencement of the lodging term, so a multi-night guest pays the two percent on every night billed.
040 carves out an exemption for permanent residents: anyone who signs a written agreement at the start of the stay for at least thirty consecutive days in a hotel, lodginghouse or similar establishment, or a space in a mobile home park, auto camp or trailer court, does not owe the lodging tax on that stay. 080. 090, to the general fund's visitor-promotion appropriation for attracting business and tourism to the city and the greater Pikes Peak region, tying the tax directly to Manitou Springs' tourism-driven economy.
Violations & Fines
Section 3.24.110 makes any violation of Chapter 3.24 or the finance director's collection rules punishable by suspension or revocation of the operator's business license, in addition to the general penalty in Section 1.01.100: a fine of up to $2,650, up to ninety days in jail, or both, with each day of noncompliance charged as a separate offense.
Frequently Asked Questions
What is the hotel tax rate in Manitou Springs?
Does the lodging tax apply to long-term stays?
Who collects and remits the lodging tax?
What happens if a lodging operator does not pay?
Sources & Official References
Other rules in Manitou Springs
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