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Jefferson County, CO Short-Term Rentals: Taxes & Fees (2026)

Heavy Restrictions

Verified 1 week ago|Source: Jefferson County Section 46 - Short-Term Rentals (adopted 12-16-25) →

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Key Facts

Permit Required: Yes - Special Exception (BOA) + STR permit (Planning & Zoning)
First-Year Cost (reported): About $3,000 - confirm with P&Z at 303-271-8700
Annual Renewal (reported): About $1,150 - confirm with P&Z
Colorado State Sales Tax

City-specific rules exist: Arvada, and Lakewood have their own taxes & fees rules that differ from Jefferson County's county-level regulations. If you live in one of those cities, check the city-specific page instead.

Summary

Unincorporated Jefferson County requires a Short-Term Rental permit through Planning & Zoning following Special Exception approval by the Board of Adjustment. Reported first-year cost is near $3,000 (Special Exception, hearing, review and STR permit fees), with annual renewal around $1,150. Operators also collect 2.9% state sales, 0.5% county sales, and 3% county lodging tax.

Full Breakdown

Section 46 of the Jefferson County Zoning Resolution (adopted Dec 16, 2025) governs STRs in unincorporated areas only. Approval requires a Special Exception from the Board of Adjustment plus an STR permit from Planning & Zoning. Industry reporting cites a first-year cost near $3,000 (about $800 Special Exception, $200 hearing, $200 review and $750 permit) and an annual renewal of roughly $1,150 - confirm current fees with Planning & Zoning at 303-271-8700 before applying. Operators must register with the Colorado Department of Revenue and collect 2.9% state sales tax, 0.5% Jefferson County sales tax, and the county's 3% lodging (accommodations) tax on stays under 30 consecutive days. Colorado HB23-1287 (2023) requires the state DOR sales-tax license number to appear on Airbnb, Vrbo and similar listings. Lakewood, Wheat Ridge, Arvada, Golden, Edgewater and other incorporated cities run their own STR programs.

Violations & Fines

Operating without an approved Special Exception and STR permit is a zoning violation enforceable by Jefferson County Planning & Zoning, with fines, permit revocation and possible court action. Failure to collect or remit state and county sales/lodging tax exposes operators to Colorado DOR assessments, penalties and interest.

Frequently Asked Questions

What does it cost to license a short-term rental in unincorporated Jefferson County?

Jefferson County's Section 46 STR program (adopted December 16, 2025) requires a Special Exception approval from the Board of Adjustment followed by an STR permit through Planning & Zoning. Industry reporting puts the first-year cost near $3,000 - about $800 for the Special Exception, $200 hearing fee, $200 review fee, and $750 STR permit - with an annual renewal around $1,150. Fee schedules change, so confirm current amounts with Jefferson County Planning & Zoning at 303-271-8700 before submitting an application.

What sales and lodging taxes apply to a Jefferson County Airbnb?

Stays under 30 consecutive days are taxable lodging in Colorado. In unincorporated Jefferson County, hosts must register with the Colorado Department of Revenue and collect 2.9% state sales tax, 0.5% Jefferson County sales tax, and the county's 3% lodging (accommodations) tax. Properties inside Lakewood, Wheat Ridge, Arvada, Golden or Edgewater also collect that city's sales and any city lodging tax. Confirm rate combinations using the Colorado DOR sales-tax lookup.

Do I have to display a license number on my Airbnb listing?

Yes. Colorado House Bill 23-1287, signed in 2023, requires short-term rental operators to display their state Department of Revenue sales-tax license number on platform listings such as Airbnb and Vrbo, and clarifies counties' authority to regulate STRs. Operating without an approved Jefferson County STR permit and DOR license can lead to enforcement action by both the county and the state.

Jefferson County, CO Short-Term Rentals: Taxes & Fees (2026)

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