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

Chapter 4.09, cited as the Parker Lodging Tax, taxes every purchase of lodging in hotels, motels, guest houses, guest ranches, mobile home and trailer parks and similar accommodations at three percent of the purchase price under § 4.09.040(a). That lodging tax stacks on top of the Town's separate 3 percent general sales tax imposed under § 4.09.040(b), so a taxable stay is effectively taxed twice by the Town. Section 4.09.050 exempts stays where the purchaser is a permanent resident under a written agreement for at least thirty consecutive days during the calendar year, and exempts sales to the United States, the State of Colorado and the Town itself when acting in a governmental capacity.

Every vendor, meaning any hotel, short-term rental host or lodging operator selling to a purchaser in Town, must collect the tax at the time of sale, state it separately from the room charge, and act as trustee of the funds for the Town under § 4.09.060. Vendors must file a monthly return with the Finance Director before the twentieth day of each month covering the prior calendar month and remit the full amount due, though the Finance Director may allow quarterly filing for a vendor collecting less than $60 a month under § 4.09.070.

The lodging tax borrows its enforcement machinery from Chapter 3.03, so audits, penalties, liens, refund disputes and administrative hearings for delinquent lodging tax follow the same procedures as the Town's general sales and use tax.