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

Thornton imposes an excise tax under Chapter 26, Article VII of the City Code on anyone who rents or is furnished a room or other public accommodation in the city for consideration. Section 26-466 sets the rate at seven percent of the purchase price and applies it "in lieu of city sales tax" so guests are not charged both taxes on the same room charge. " Ordinance No. 3644, adopted February 28, 2023, added subsection (4), which folds short-term rental platforms into the tax by declaring any "marketplace facilitator" that offers or facilitates the lease or rental of taxable rooms a retailer or vendor under Section 26-388, so Airbnb-style hosts and booking platforms must collect and remit the seven percent charge the same as a traditional hotel.

The taxable purchase price excludes any goods, services, or commodities sold apart from the room itself, such as restaurant meals or parking. Section 26-467 carves out an exemption for permanent residents: a guest who signs a written agreement, before occupancy begins, for at least 30 consecutive days during the calendar or preceding year pays no lodgings tax on the room charge, though the exemption does not extend to other goods or services sold to that resident unless separately exempt. Operators who collect the tax must remit it under the estimated-tax and collection procedures of Section 26-393.