Short-term rentals in Golden, explained properly.

Sec. 18.22.040 states that licenses issued under Chapter 18.22 are not transferable, and the City page says licenses are non-refundable and non-transferable. After a revocation, the director cannot accept a new application from the same licensee for the same dwelling for at least six months and then only if the applicant shows compliance with all licensing requirements (Sec. 18.22.070(e)).

Sec. 18.22.080(d) provides that where a lot contains more than one legal dwelling unit, including accessory dwelling units, one dwelling unit on the lot is eligible for licensure as a short-term rental. Both primary and accessory structures are allowed as short-term rentals, and every structure must meet the zone district's regulations on size, height, lot coverage and setbacks (Sec. 18.22.080(c)). The applicant must say which portions of the dwelling will be the licensed premises (Sec. 18.22.030(c)). The City page repeats the one-unit-per-lot rule.

Sec. 18.22.050 makes licenses valid for two calendar years from issuance and requires renewal every two years; renewal applications are subject to all the application, licensing and operating requirements that apply to new licenses, and a formally established violation may be considered at renewal and may lead to non-renewal. The City's affidavit for residential-district licenses also states a two-year validity from approval.

Sec. 18.22.030(f) requires all applications, including renewals, to be accompanied by payment in full of the fees set by city council through a fee resolution. The $200 figure comes from the City's Short Term Rentals page, which shows no effective date, and the fee resolution itself was not read, so the fee is marked for review. The City says the fee is non-refundable.

The City page lists the required documents: a recorded warranty deed; two proofs of primary residence (voter registration, car registration, driver's license or tax documents) that include the property address, for a license in a residential district; proof of fire, hazard and liability insurance coverage (the page says 1 million per person/occurrence) or a Liability Insurance Affidavit; a signed and initialed Life and Safety Certification Form; and a signed, notarized Short-Term Rental Affidavit for residential districts. The sales and use tax license number must be listed on the online application. Licensees must give the director written notice of any material change to the application information within 30 calendar days (Sec. 18.22.030(g)).

Sec. 18.22.080(g) and Sec. 18.28.03.01(1)(d) limit a short-term rental to four adults and their dependents, if any. The City page words the same limit as four unrelated persons and requires listings to carry the statement "Occupancy of the unit is limited to four (4) adults and their dependents, if any."; this page follows the code text. Tourist homes carry the same four-adult limit (Sec. 18.22.090(e)).

Sec. 18.22.080(f) makes it unlawful to operate a short-term rental without first obtaining a valid City of Golden sales and use tax license for the property or dwelling unit (Sec. 18.22.090(d) says the same for tourist homes). The City page says to apply to the Finance Department for the sales and use tax license first and to enter its number on the online license application. Lodging tax under Chapter 3.10 is separate.

Sec. 18.22.020(d) bars advertising a short-term rental or tourist home unless the advertisement includes the license number and the maximum unrelated occupancy permitted in the unit, and Sec. 18.22.060 requires the license number to be prominently displayed in all listings or advertising. The City page says listings on host websites must carry the City-provided license number and the four-adult occupancy statement.

Sec. 18.22.080(i) requires each short-term rental to have an operational smoke detector, carbon monoxide detector and fire extinguisher on the licensed premises during each occupancy. The director or a designee may inspect the dwelling unit to verify compliance, and refusal to allow the inspection is grounds for denial, non-renewal or revocation. The dwelling must also comply with all applicable federal, state and local laws (Sec. 18.22.080(k)). The City page lists a signed Life and Safety Certification Form among the application documents.

Sec. 18.22.080(j) requires the licensee to provide and maintain fire, hazard and liability insurance within the liability coverage limits set by the director. The $1 million per person/occurrence figure comes from the City's Short Term Rentals page, which shows no effective date.

Sec. 18.22.080(h) requires the property to meet the off-street parking that would otherwise be required for residential uses in that area of the city under Secs. 18.36.025 and 18.36.030, even if its parking is nonconforming, and says a variance from the parking requirements may be used to show compliance. The location of required parking must be identified in the license application. Chapter 18.36 was not read, so the number of spaces is not stated here.

Under Sec. 18.22.070(c), if the director finds a violation, after notice to the licensee the director may impose the civil penalty schedule, revoke the license, or issue any order reasonably calculated to ensure compliance. The director's authority is in addition to other enforcement authority. The City page says it has moved to proactive enforcement and that unlicensed operations face escalating citations starting at $150.

Sec. 18.22.070(a) lets the director refuse an initial license, or suspend, revoke or not renew a license, after a hearing under Chapter 2.35, for fraud, material misrepresentation or false statements in an application, or failure to comply with the license terms, Chapter 18.22 or other applicable law. An applicant or licensee may appeal a director decision to the planning commission under Sec. 18.12.040, and the commission's decision is final. After a revocation, no new application for the same dwelling is accepted for at least six months (Sec. 18.22.070(e)).

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.