Fountain, CO Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- Tax base
- Entire lodging price (§ 5.04.150)
- Current sales tax rate
- 3.4% since Jan. 1, 2020 (§ 5.04.040)
- Exemption threshold
- Written 30+ consecutive-day agreement (§ 5.04.500)
- Collector
- City Treasurer, Chapter 5.04
- Assessment window
- 3 years after return due (§ 5.04.610)
Summary
Fountain taxes short-term lodging the same as any other retail sale: the city's sales and use tax, 3.4 percent since 2020, applies to the full price charged for furnishing a room or accommodations under Fountain Municipal Code § 5.04.150. The tax disappears only for a written 30-plus-day stay under § 5.04.500.
Sec. 5.04.150. - Rooms and accommodations. The sales or use tax is imposed on the entire price paid or charged on the transaction of furnishing lodging services for a consideration. ... Sec. 5.04.500. - Room rentals by the month. The sales and purchases of commodities and services under section 5.04.160 to any occupant who is a permanent resident of any lodging service and who enters into or has entered into a written agreement for occupancy of a room or accommodations for a period of at least 30 consecutive days during the calendar year or preceding year are exempt from tax.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 3).
Full Breakdown
Fountain's sales and use tax chapter treats a short-term rental exactly like a hotel or motel stay. Section 5.04.150, 'Rooms and accommodations,' imposes the city's sales or use tax on 'the entire price paid or charged on the transaction of furnishing lodging services for a consideration' with no carve-out for a house, condo or single room booked through a platform rather than a front desk. The applicable rate is set by section 5.04.040: the city's general sales tax was 3.75 percent from January 1, 2010, and has been 3.4 percent since January 1, 2020, alongside a two percent use tax on tangible personal property.
A host or platform furnishing a room for consideration must register and remit like any other retailer under chapter 5.04. The only way out is section 5.04.500's 'Room rentals by the month' exemption, which excludes commodities and services furnished to an occupant who is a permanent resident under 'a written agreement for occupancy of a room or accommodations for a period of at least 30 consecutive days.' Anything short of that written 30-day agreement, the classic weekend or week-long short-term rental, stays fully taxable. Chapter 5.04 gives the city treasurer broad collection tools: unpaid tax can draw interest and penalty, and the treasurer may assess and pursue collection up to three years after a return was due, or indefinitely if none was filed (§ 5.04.610).
This is a City of Fountain, El Paso County ordinance; it has no bearing on unincorporated El Paso County or on Colorado Springs, twelve miles north, which set their own local lodging rules.
Violations & Fines
Fountain Municipal Code § 5.04.610 lets the city treasurer assess unpaid lodging tax, interest and penalty for up to three years after a return was due, longer if no return was ever filed; collection can proceed to a distraint warrant and sale of the taxpayer's property under § 5.04.1170. There is no rental-specific fine schedule: enforcement runs through the same treasurer-led sales and use tax machinery that applies to every retailer in the city.
Frequently Asked Questions
Does Fountain, Colorado charge a tax on Airbnb or short-term rental stays?
What is Fountain's lodging or hotel tax rate?
Is a monthly rental exempt from Fountain's lodging tax?
Sources & Official References
Other rules in Fountain
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