Boulder County, CO Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- Short-term license fee
- $350 initial, $250 renewal
- Vacation license fee
- $500 initial, $300 renewal
- License term
- Two years
- Sales tax license
- Required or tax-remitting platform
- Property taxes
- Must be paid current
Summary
License fees are $350 (short-term) or $500 (vacation) for a two-year term. Operators must remit all applicable state and local sales and use taxes and hold a Colorado sales tax license or book only on tax-remitting platforms.
All Licensees will be required to remit all applicable taxes for the Licensed Premises, including state and local sales and use taxes.
Full Breakdown
Under Section 4.A.10, every licensee must remit all applicable state and local sales and use taxes and either hold an individual Colorado Department of Revenue sales tax license or prove they book only on platforms that remit taxes for them. Property taxes must be current before a license issues. License fees effective March 5, 2024: Short-Term Rental $350 initial / $250 renewal; Vacation Rental $500 initial / $300 renewal, plus a $1,000 Public Health septic Change of Use permit for vacation rentals. Boulder County does not levy a separate county lodging tax on unincorporated rentals; taxes are collected through the sales and use tax system.
Violations & Fines
Advertising or booking on non-remitting platforms without an individual sales tax license is prohibited. Tax and fee non-compliance is an ordinance violation subject to fines and possible license suspension.
Frequently Asked Questions
Do I need a Colorado sales tax license?
Is there a separate county lodging tax?
Sources & Official References
Other rules in Boulder County
How Boulder County compares: Cities with the Highest Short-Term Rental Taxes·Compare Boulder County to another location·View the Colorado short-term rentals overview
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