Fort Collins, CO Short-Term Rentals: Taxes & Fees (2026)

Section 15-644(a)(2) and (b)(2) make a valid sales and use tax license and a valid lodging tax license, both issued under Chapter 25, Article IV, a prerequisite for either a short term primary or non-primary rental license; an applicant cannot get the rental license without them. Chapter 25's lodging tax itself, § 25-242, levies an excise tax of three percent on the lodging price charged for any lodging accommodation in the City, layered on top of the separate sales and use tax under Article III.

Section 25-245(a) requires a lodging provider's license before engaging in the business at all, though the City issues that specific license without a fee. Section 25-250(a) makes the lodging provider responsible for collecting and remitting the three percent tax, filing a monthly return with the Financial Officer by the 20th day of the month following collection, and Subsection (d) requires the tax to be itemized separately on the guest's bill rather than absorbed into the room rate. Separately, § 25-244(b) earmarks how the City spends what it collects: 75 percent goes to convention and visitor promotion and 25 percent to cultural development and programming. 5, which can be refunded at the Financial Officer's discretion if the unit has accessibility modifications.