Short-term rentals in Broomfield, explained properly.

Sec. 5-39-070(A) sets the limit by the dwelling unit's interior living space: a maximum of four persons for 2,000 square feet or less, six persons for more than 2,000 but less than 2,500 square feet, and eight persons for 2,500 square feet or more. The restrictions in that section apply to all short term rentals. Failure to comply may result in a show cause hearing or revocation of the license. The license application asks for the number of bedrooms and the maximum number of occupants.

Sec. 5-39-070(B) limits vehicles associated with short term renters to four parked at any one time on or nearby the property, with a maximum of two vehicles parked in the street. The license application asks for the number of off-street parking spaces. Failure to comply may result in a show cause hearing or revocation of the license.

Sec. 5-39-070(C) to (E) require short term renters to comply with Chapter 9-34 (Disturbing the Peace) and Chapter 9-36 (Noise) at all times and with all applicable provisions of the Broomfield Municipal Code, and require all dwellings to maintain the residential character of the neighborhood. We did not read Chapters 9-34 and 9-36, so this page gives no quiet hours or decibel limits. Failure to comply may result in a show cause hearing or revocation of the license.

Sec. 5-39-020 says all marketing materials or advertisements for a short term rental unit shall contain the license number of the short term rental license. After approval, the City's page tells licensees to post the license number in all listings and advertisements, print and post the license inside the premises where renters can see it, and provide renters with a Renter's Guide to communicate the applicable rules. The owner is responsible for notifying all occupants of the applicable restrictions and requirements (Sec. 5-39-080).

Sec. 5-39-030 lists what the application contains: the applicant and property owner's name, mailing address and phone number, the address of the rental, the zoning of the property, the number of bedrooms, the number of off-street parking spaces, the maximum number of occupants, and any known history of prior short term rental licenses for the property. Per the City's page, applications go through the licensing portal (which saves partial work), with a copy of each owner's identification, a Schedule E (Form 1040) for owners of multiple properties, a Broomfield sales tax license application if no platform remits local sales tax, and trust documents where relevant. The $100 fee can be paid in the portal by credit card or e-check, or in person at the Clerk's office by check, cash or credit card. The City says review and approval may take up to 3 weeks. We did not open the portal itself.

Sec. 5-39-060 requires all short term rentals to obtain the sales tax license and lodging tax license required by the Municipal Code and to follow their provisions. The City's page says the Broomfield sales tax license application is needed only for applicants who are not using a listing or rental platform that automatically remits local sales tax on their behalf. See the lodging tax rule for the rate and filing.

Sec. 5-39-080 makes the property owner responsible for notifying all occupants of the applicable restrictions and requirements and for any violation of any provision of Chapter 5-39.

The City's page directs non-emergency complaints to the Code Complaint Hotline (303-464-5551) and says concerns needing immediate attention go to the non-emergency dispatch number (303-438-6400). Licensing questions go to the Clerk's Office at 303-438-6332 or [email protected], and sales tax questions to the Sales Tax Division at 303.464.5811.

Sec. 5-39-120 says any person who willfully fails to comply with any provision of Chapter 5-39 is guilty of a misdemeanor and, on conviction, punishable as provided in Chapter 1-12 of the Municipal Code. Sec. 5-39-050 makes the short term rental of a non-principal residence subject to that penalty. We did not read Chapter 1-12, so this page gives no fine or jail amounts. Penalties for failing to collect or remit the lodging tax are likewise as prescribed in Chapter 1-12 (Sec. 3-38-090). License revocation is a separate remedy (see the revocation rule).

Under Sec. 5-39-090 the local licensing authority may, after notice to the licensee, hold a hearing on whether there are grounds to consider revocation. Under Sec. 5-39-100 it may revoke the license after notice and a hearing if any violation of the chapter has occurred, may set the revocation period at any length up to and including permanent revocation, and may set conditions that must be met before the owner may apply for reinstatement. Under Sec. 5-39-110 a property owner whose license was revoked must first get the local licensing authority's approval, and the Clerk may grant reinstatement if the owner served any revocation period and shows compliance with any conditions. We did not read the Municipal Code provisions on the local licensing authority's procedures or any appeal route.

Colorado charges its 2.9% state sales tax on the entire amount charged for rooms and accommodations. A stay may also owe local sales taxes that the Colorado Department of Revenue collects for counties and special districts, and any sales tax of a home-rule city that collects its own tax (see below).

State sales tax does not apply to a room or accommodations rented to a person who is a permanent resident of it and has a written agreement to occupy it for at least 30 consecutive days. Shorter stays are taxed.

The Colorado Department of Revenue says anyone who offers rooms or accommodations for rent must get a Colorado sales tax license and collect sales tax on taxable rentals. A seller who makes sales only through a marketplace may be exempt from licensing, collection and filing if the marketplace collects all state and state-administered local sales taxes for them. The license costs $16 (prorated) plus a $50 deposit, a separate license is needed for each business location, and licenses expire on December 31 of odd-numbered years.

For rooms rented through a marketplace (including online platforms), the marketplace facilitator must collect and remit the state sales tax and the local sales taxes the state collects, plus any county lodging tax and local marketing district tax. City taxes in home-rule cities are separate (see below).

The Colorado Department of Revenue does not administer any lodging tax imposed by a city or town, and it does not collect sales tax for home-rule cities that collect their own. Those taxes are licensed, filed and paid with the city.

Colorado counties may add a county lodging tax, regional transportation authorities a visitor benefit tax, and local marketing districts a marketing tax on rooms subject to state sales tax. County lodging and visitor benefit taxes are filed quarterly with the Department of Revenue on form DR 1485; the Department's DR 1003 publication lists the rates.