Short-term rentals in Gilpin County, explained properly.

Tier 1 license holders must be living at the property and present during rentals. Citations may affect a future license and may lead to suspension or revocation of an active license under the enforcement procedures in Ordinance 26-01 (not reviewed).

If a complaint is determined to be an actual ordinance violation, failure by the responsible agent to affirmatively respond and attempt to resolve it within 1 hour of notification is also a violation. Licensees must give written notice of the responsible agent to adjacent property owners as required by Ordinance 26-01. Community Development staff will give the name and contact information for the responsible agent of a particular rental to a member of the public on request. The page directs emergencies and immediate threats to 911 and ordinance violations to a Code Complaint filed through the County's OpenGov portal.

The County's page lists the Gilpin Good Neighbor Guidelines as required to be posted in the short-term rental, and an "Initial Site Inspection and Required Posted Information" document that details what staff look for during the site inspection and what must be posted. The content of those documents has not been reviewed.

According to the County's page, citations may affect the ability to obtain a future STR operating license and may result in suspension or revocation of an active license under the enforcement procedures in Ordinance 26-01. Fine amounts are not shown on the page and the ordinance text has not been reviewed. Ordinance violations can be reported to Community Development as a Code Complaint through the County's OpenGov portal.

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.