Grand Junction, CO Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- Taxable STR types
- Residence, apartment, movable structure
- Exempt stay length
- 30+ consecutive days, written agreement
- Applicable tax rate
- 9% (6% base + 3% additional)
- Who can collect
- Host or marketplace facilitator
- Record retention
- 3 years of books/records
Summary
In the City of Grand Junction, the lodgers' tax definition of 'lodging' expressly reaches short-term rentals: any residence, apartment or movable structure rented for consideration is taxable unless the stay is booked for 30 consecutive days or more under a written agreement.
Lodging (also referred to as lodging services)shall mean the furnishing of rooms or accommodations by any person or representative thereof to any person or representative thereof who for consideration uses, possesses, occupies or has the right to use, possess or occupy any such room or accommodation, such as, but not limited to: a room in a hotel, motor hotel, guesthouse, hotel apartment and lodginghouses, motel, guest ranch, resort, mobile home or mobile home park, bed and breakfast establishment, residence, apartment, movable structure, auto camp, trailer court and park, trailer coach, inn, hostel, or similar establishment under any concession, permit, right of access, lease, contract, license to use or other arrangement or otherwise, but shall not include rentals under a written agreement for occupancy for a period of 30 consecutive days or more.
Full Breakdown
Grand Junction Municipal Code § 3.08.030 defines 'lodging' broadly to include not just hotels and motels but a 'residence, apartment, movable structure' and similar arrangements rented under any lease, license, or other arrangement, which pulls short-term rental hosts squarely into the lodgers' tax chapter alongside traditional hotels. The only carve-out is for occupancy under a written agreement for 30 consecutive days or more, meaning any booking shorter than a month, however it is marketed, is taxable lodging. Because the definition governs the whole chapter, an STR host owes the same 6 percent base tax plus 3 percent additional tourism tax described in § 3.08.040, must register and collect the tax from guests, and must remit it to the Finance Director within 20 days after each month per § 3.08.040(b).
If a booking platform meets the 'marketplace facilitator' definition in § 3.08.030, that platform, not the individual host, takes on the collection and remittance obligations under § 3.08.040(b). Hosts must keep records under § 3.08.050(b) for three years and make them available for Finance Director inspection, and the City's enforcement staff or police may request to see the guest register under § 3.08.050(d).
Violations & Fines
An STR host or platform that rents short-term lodging without collecting the tax violates § 3.08.040(e), and failing to remit collected tax or file the required report violates § 3.08.040(g). Filing a false or fraudulent lodging tax return is a separate violation under § 3.08.040(j), and any violation of the chapter is punishable by fine or imprisonment under § 1.04.090 per § 3.08.150, with each day of noncompliance a separate offense.
Frequently Asked Questions
Does Grand Junction's lodging tax apply to Airbnb-style rentals?
Who collects the lodging tax on a short-term rental in Grand Junction, the host or the platform?
Is a 29-day short-term rental stay taxable in Grand Junction?
Sources & Official References
Other rules in Grand Junction
How Grand Junction compares: Cities with the Highest Short-Term Rental Taxes·Compare Grand Junction to another location·View the Colorado short-term rentals overview
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