Short-term rentals in Longmont collect a stack of state, regional, county, and city sales/lodging taxes plus a separate City of Longmont Lodger's Excise Tax. The City's lodger tax rate is 2.00% on the full asking price (including cleaning and other fees) for any rental of less than 30 consecutive days. City of Longmont sales tax of 3.53% also applies, on top of the 2.90% Colorado state sales tax, 1.00% RTD (Regional Transportation District) tax, 0.10% Scientific and Cultural Facilities District tax, and Boulder County's 1.335% sales tax, for a combined approximate rate of 10.865% (8.865% general sales tax + 2% lodger excise) on each STR stay. STR operators must hold a City Sales and Use Tax license and file Lodger tax returns monthly through longmont.munirevs.com.
Longmont taxes short-term lodging through two separate code mechanisms. The first is the citywide sales tax under LMC Title 4 (Revenue and Finance), Chapter 4.04 (Sales and Use Tax), which applies to lodging services at the City of Longmont sales tax rate of 3.53%. Stacked on top are the Colorado state sales tax of 2.90% (CRS Title 39), the Regional Transportation District (RTD) tax of 1.00%, the Scientific and Cultural Facilities District (SCFD) tax of 0.10%, and the Boulder County sales tax of 1.335%, producing a combined general sales-tax burden of approximately 8.865% on STR room receipts. The second mechanism is the City of Longmont Lodger's Excise Tax, set at 2.00% and levied specifically on lodging services defined as 'the providing of rooms or accommodations by any person or group for short term rental (a period of less than 30 consecutive days).' The Lodger tax applies to the full asking price of the rental, including any cleaning or other fees required to rent the room or accommodation; it is collected from the guest by the operator and remitted to the city. Combined, an STR stay in Longmont carries an approximate 10.865% in lodging-related taxes (8.865% general sales tax stack plus 2% Lodger excise). STR operators must register for a City of Longmont Sales and Use Tax license (the $25 one-time processing fee covers this license) and file Lodger tax returns through the city's online portal at longmont.munirevs.com. As of February 1, 2024, returns must be filed online (paper returns are no longer accepted) and cover monthly filing periods due on the 20th of the following month. Hosting platforms such as Airbnb and VRBO have agreements that collect and remit Colorado state sales tax and (in many cases) the RTD/SCFD/county taxes for platform-booked stays; however, the City of Longmont's 3.53% city sales tax and 2.00% Lodger tax are direct obligations of the operator unless the platform has a specific Longmont collection agreement. Off-platform direct bookings always remain the operator's responsibility for the full tax stack.
Failure to register for the City of Longmont Sales and Use Tax license, to collect the 2.00% Lodger's Excise Tax, or to remit either tax by the 20th of the following month is enforceable by the City of Longmont Sales Tax Division under LMC Title 4 with interest, late penalties, and tax liens as authorized by the chapter. Failure to remit the 2.90% Colorado state sales tax (and the RTD/SCFD/county add-ons collected through the state-administered system) is enforceable by the Colorado Department of Revenue. Failure to collect or remit Lodger tax is treated as evading a tax on the guest's room rental and exposes the operator to back-tax assessment plus penalties; sales-tax non-compliance is also a documented ground on which Code Enforcement may refer an STR for license review. Platform-collected tax does not relieve the operator of the obligation to maintain accurate records and file returns; the operator must reconcile what the platform collected against what was actually due across the stack.
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Longmont, CO
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