Longmont, CO Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- Tax rate
- 2% of lodging price
- Covered stays
- under 30 consecutive days
- License required
- sales and use tax license
- Enforced by
- Director of Finance
Summary
Longmont taxes short-term rentals under its 2% lodgers tax, because 'lodging services' covers rooms rented for consideration for less than 30 consecutive days in apartments, guesthouses, and similar dwellings: the same 30-day line the city's STR rule uses.
Lodging services means the providing of rooms or accommodations, except meeting rooms, by any person, partnership, association, corporation, estate, representative capacity or any other combination of individuals by whatever name known to a person who for consideration, uses, possesses, or has the right to use or possess any room, except a meeting room, in a hotel, inn, bed-and-breakfast residence, apartment, hotel, lodging house, motor hotel, guesthouse, guest ranch, trailer coach, mobile home, automobile camp or trailer court and park, or similar establishment, for a period of less than 30 consecutive days under any concession, permit, right of access, license to use or other agreement, or otherwise.
Lodging transaction means the providing of lodging services, including through the use of a marketplace facilitator as the lodging provider's authorized agent.
Taxpayer means any person obligated to account to the director of finance for taxes collected or to be collected under the terms of this chapter.
(Code 2009, § 4.05.010; Ord. No. O-2007-72, § 2(4.05.010); Ord. No. O-2020-31, § 4, 8-25-2020)
Full Breakdown
Longmont's lodgers tax chapter defines 'lodging services' as rooms furnished in a hotel, apartment, guesthouse, trailer coach, or similar establishment for consideration for less than 30 consecutive days: the identical threshold the city's short-term rental rule (Longmont Municipal Code § 15.02.080.D.1) uses to define an STR. That overlap pulls short-term rentals into the 2% lodgers tax levied under § 4.05.020, on top of the sales and use tax license every lodging provider must hold under § 4.05.050. Operating an STR without collecting and remitting the tax, or without the license, violates the code.
Violations & Fines
Failing to collect or remit the 2% lodgers tax, or providing lodging services (including an STR) without a sales and use tax license, is a violation of the Longmont Municipal Code subject to code penalties.
Frequently Asked Questions
Do Longmont short-term rentals pay the lodgers tax?
Is the lodgers tax separate from the STR operating license?
Sources & Official References
Other rules in Longmont
How Longmont compares: Cities with the Highest Short-Term Rental Taxes·Compare Longmont to another location·View the Colorado short-term rentals overview
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