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

imposes "a tax or excise of seven percent on the purchase price paid by any person or charged by any vendor on the lease, rental or other transaction of furnishing rooms or accommodations," effective for transactions on or after January 1, 1991. The tax falls on the purchaser, but every vendor, defined broadly to include a "marketplace facilitator, marketplace seller, multichannel seller, motel, hotel, apartment hotel, lodging house, guest house, guest ranch, or any other place that provides sleeping rooms," must collect and remit it to the City, and the tax stacks on top of any other tax the City imposes.

Section 4-4-3 exempts sales to charities, to federal, state, or City government paid by official purchase order, and to any guest who signs a written agreement before occupancy for at least 30 consecutive days and then actually pays for at least 30 consecutive days of use. Administration runs through Chapter 1 of Title IV, the City's general tax administration code, which governs how the Finance Director audits, assesses, and collects the accommodations tax the same as sales and use tax. A vendor operating a short-term rental through a marketplace facilitator is still on the hook for collection unless the facilitator itself is remitting under its own vendor registration.