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

STR stays under 30 days in unincorporated Larimer County are subject to combined sales taxes administered through the Colorado Department of Revenue: 2.9% Colorado state sales tax and 1.05% Larimer County sales tax, totaling 3.95% before any city or special district add-ons. A new 0.25% county-wide childcare sales tax took effect January 1, 2026, raising the combined county-administered rate. Operators in incorporated Estes Park, Fort Collins, or Loveland must also collect city lodging tax separately under each city's code. Larimer County implemented a $250 STR license renewal fee every two years beginning January 1, 2026, replacing earlier no-fee renewals; initial application fees and building-permit fees for the required Certificate of Occupancy conversion are billed separately by Community Development. Operators must register a Colorado sales tax account with the Department of Revenue (CR 0100) and remit returns monthly or quarterly based on volume. CO HB23-1287 requires marketplace facilitators (Airbnb, VRBO) to collect and remit state-administered taxes on the host's behalf, but operators remain responsible for any locally administered tax. Confirm exact tax rates with Larimer County Finance at 970-498-5930 before listing.