Short-term rentals in Lake City, explained properly.

Permits are granted in the order received up to the cap. An application received after the cap is reached puts the applicant on a waiting list, and when a permit is not renewed or is revoked, the next applicant on the waiting list gets a permit. The code says the number may be adjusted, on request, with approval of the board of trustees by resolution. The cap is for the residential zones; the code states there is no restriction on the number of permits issued in the non-residential zones.

In the non-residential zones there is no limit to the number of permits that can be issued to an individual, corporation, limited liability company or other entity.

The permit is issued to the specific owner, though it may be managed by a third party on behalf of the owner. The 30-day buyer provision begins with the words notwithstanding any provision to the contrary and applies to a pre-existing valid permit held by the seller of the same property.

This is one of the permit criteria in Sec. 23-5(d)(1) that the town manager applies when approving a permit.

The application must also include a 24-hour contact phone number for the owner or responsible agent, a statement that the owner has read the rules, and a narrative showing how the review criteria will be met. The affidavit of compliance may be amended from time to time by resolution of the board of trustees. A separate application and permit is needed for every rental unit.

The requirement appears both as an application item (b)(4) and as a permit criterion (d)(3).

The code says inspections must be scheduled 30 days prior to applying. Existing short-term rentals need to complete and pass an inspection within the first year of the effective date of the ordinance that created the section. The fire department sets the maximum occupancy during the mandatory initial inspection.

The notice is on Town forms and must include the use for which the permit is sought and 24-hour contact information for the applicant and property manager. Addresses come from current county assessor records.

For complaints, the responsible agent must answer the town's telephone call within 24 hours of a voice message and try to address the problem within 24 hours of being notified, starting by contacting the renter. If the complaint involves immediate health or safety and is not eliminated, the agent must contact the Hinsdale County Sheriff's Office. Failure to respond within 24 hours is a violation and a code violation citation may be issued.

The applicant may present property-specific conditions to the town manager to support raising the calculation by up to an additional two occupants; the town manager may authorize this case by case, and the decision may be appealed to the board of trustees. The occupancy limit must be posted in the unit with a statement that exceeding it is a code violation of the permit.

The no-overnight-on-street-parking limit is stated for residential neighborhoods. Occupants must comply with all town parking regulations, and the unit must post the maximum parking spaces and where parking is permitted, with a statement that parking in non-designated areas is prohibited.

False or misleading occupancy marketing materials are a code violation. The unit address must be marked and visible from the roadway with numbers of at least three inches that are reflective or high contrast. The posted information also includes the location of the garbage storage areas and of the Hinsdale County Transfer Station and its operating hours.

The code cites IFC 2015 sections for each item. Egress doors and windows must remain operable and cleared of snow, debris or any other obstruction. Outside trash storage must be a clearly defined area with bear-proof trash containers, and the property must be free of trash and debris.

New applications are subject to the permit cap and waiting list in the residential zones.

Corrective action can include removing the advertisement, ceasing the rental or obtaining a permit. The fine applies after the ten-business-day period ends without correction or upon any further violation.

A permit holder with three or more code violations related to the property in the previous 12 months cannot renew, and the board of trustees may bar approval of a revoked or ineligible permit for one year or another period it deems reasonable. A permit criterion is that the owner has not had an STR permit revoked within the preceding 12 months. The town manager or designee may, on request of the applicant, vary any condition or requirement of the permit, and a denial of a variance may be appealed to the board of trustees.

The notice of appeal must include the owner's name, the registration holder's name, the property address and legal description, the date of violations, a copy of the notice of violations, a brief statement of grounds, any documentation to be considered, and contact details for the appellant.

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.