Jefferson County, CO Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- License fee
- Nonrefundable, set by BCC
- Fee due
- Once license approved
- State sales tax
- 2.9%
- County lodging tax
- Applies to STR stays
- Renewal fees
- Collected at application
Summary
Every STR License application carries a nonrefundable processing fee set by the Board of County Commissioners, due once the license is approved. Jefferson County also levies a lodging tax on short-term rental stays, on top of state and county sales tax.
Fee. A nonrefundable processing fee in an amount established by the BCC will be charged for each license submitted.
Full Breakdown
Section 46 requires a nonrefundable processing fee for each license submitted, in an amount established by the BCC and payable through the Citizen Portal after approval. Renewals collect fees at the time of application. Beyond licensing, guest stays are subject to Colorado state sales tax (2.9%), the Jefferson County sales tax on unincorporated areas, and a Jefferson County lodging tax on accommodations; hosts collecting from guests remit these taxes. Because the license fee amount is set administratively by the BCC and adjusted over time, confirm the current figure on the county Fees web page before applying.
Violations & Fines
Failing to collect and remit applicable state and local taxes exposes the host to state Department of Revenue and county enforcement separate from the zoning license process.
Frequently Asked Questions
How much is the license fee?
Do I collect lodging tax from guests?
Sources & Official References
Other rules in Jefferson County
How Jefferson County compares: Cities with the Highest Short-Term Rental Taxes·Compare Jefferson County to another location·View the Colorado short-term rentals overview
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