Short-term rentals in Silverthorne, explained properly.

Sec. 1-7-53(e) issues the license in the owner's name and makes it non-transferable except as described in Sec. 1-7-68. Sec. 1-7-54(a) and 1-7-57 end the license when title transfers to a new owner and require a new license for each change in ownership. Sec. 1-7-68 lists changes in ownership that do not count as a transfer: title moved to the grantor's own trust; to an LLC or other entity in which the grantor keeps a controlling interest (a change of majority interest requires a new license); a transfer creating or ending a joint tenancy between the same parties; transfers by death; court decrees and transfers between spouses or former spouses under a separation or dissolution; and corrective or easement-type transfers without consideration. The new owner must contact the Finance Director before, or within 30 days after, such a transfer to show it qualifies. The Town's page says licenses are non-transferable and non-refundable on a property sale.

Sec. 1-7-54(a) says a license expires on November 30 of the calendar year following the year of initial issuance, or when title transfers, while Sec. 1-7-57 says a license expires on November 30 of each calendar year, or when title transfers. The Town's page says licenses expire November 30 and are renewed annually by December 31. A renewal application and fee not completed within 31 days of the renewal deadline (by December 31) leads to administrative termination and a new application and fee (Sec. 1-7-54(b)); the page adds a late fee of $25 a month for renewals completed after December 31. The renewal fee is based on the number of bedrooms in Summit County Assessor data. Renewals are prioritized over new applications (Sec. 1-7-54(e)) and a renewal may be rejected for non-compliance, error or false information (Sec. 1-7-54(f)). Because the two code sections differ on the first term, the Town should be asked how a license issued mid-year is handled.

The application goes to the Finance Director or designee, who may require additional information, including building code and inspection items; the application is not complete until everything is submitted (Sec. 1-7-53(a)). A duplex owner must send the owner of the adjoining unit written notice, with a copy of the completed application, by first-class mail at least seven days before filing (Sec. 1-7-53(b)). No license issues without an owner's affidavit under penalty of perjury that the property is habitable and meets the health and safety standards (Sec. 1-7-53(c)). Within 30 days of a complete application that complies with the Division, the Finance Director or designee issues the license (Sec. 1-7-53(e)). An authorized inspector may enter an accommodation unit at reasonable times to enforce the Division, with credentials and a request for entry if occupied (Sec. 1-7-65). The license may be revoked at any time by the Town Manager or designee for non-compliance, issuance in error or false information (Sec. 1-7-53(f)).

As a condition of a license, the owner appoints a responsible agent and tells the Finance Director in writing, with name, address and telephone number, within five days of any appointment or change (Sec. 1-7-58). The agent must be available for immediate response 24 hours a day, seven days a week, and may be the owner; a licensee may name an alternate agent (Sec. 1-7-51). The agent must respond to and try in good faith to resolve a complaint within sixty minutes of being notified, or thirty minutes if the problem occurs between 10:00 p.m. and 7:00 a.m., visiting the site if needed (Sec. 1-7-66). The Town's complaint line is 970-406-4499.

Sec. 1-7-59(f) caps occupancy at two persons per bedroom plus two at any time and says the number of bedrooms is defined by the Summit County Assessor's Office detail data. The Town's page says all reservations and advertising must comply with the maximum occupancy, and the code requires advertising to state the occupancy (Sec. 1-7-62).

Sec. 1-7-60 requires parking to comply with the Town Code and all occupants' vehicles to be parked only on the site, not on the lawn or landscaped areas, or in the street or right-of-way. No one may stay overnight in a motor vehicle parked at the property, and a privately owned vehicle that carries sixteen or more persons may not be parked on the premises. Sec. 1-7-59(e) requires enough trash receptacles for all trash generated and posted instructions on outdoor trash containers, storage, pickup locations and times.

Sec. 1-7-59 sets minimum standards in addition to all local, state and federal requirements: sound structure, operable smoke detectors, carbon monoxide detectors and fire extinguishers, annual cleaning of wood-burning fireplaces and stoves, a toilet, sink and bath or shower in the same building with privacy, trash receptacles, labeled electrical panels, and pets subject to Chapter 2, Article 2 of the Code. Portable outdoor fireplaces are prohibited (Sec. 1-7-59(g)). The owner certifies habitable condition and compliance by affidavit when applying (Sec. 1-7-53(c)).

Sec. 1-7-61 requires the licensee to post in a prominent place in the unit the license number, owner or responsible agent contact information with a 24-hour emergency phone number, the location of fire extinguishers and emergency egress, and good neighbor guidelines on noise, parking, trash pickup, wildlife and fire restrictions. Sec. 1-7-62 requires all advertising to include a description of the property including the occupancy and the Town license number; the Town's page repeats that the license number must appear in all advertising.

Complaints go first to the responsible agent (Sec. 1-7-66). If a complaint is not resolved in time, a formal written complaint may be filed with the Town Manager or designee within five days on Town forms; it must be signed and describe the violation, and the Town gives the owner a copy within three days (Sec. 1-7-67). Three or more formal written complaints for the same property in any consecutive twelve months allow the Town Manager or designee to revoke the license on written notice with reasons. The owner may appeal in writing within ten days of the notice and may request an informal hearing; the decision is issued within ten days of the hearing and is final. For at least two years after revocation the Town will not accept an application for the same property unless ownership passes to an unaffiliated third party. Violations are subject to the penalties in Sec. 1-1-19 of the Code (not read), and each day is a separate offense (Sec. 1-7-69).

The Town's page lists license fees by bedroom count as set by Summit County Assessor data: studio $150, one bedroom $200, two bedrooms $250, three bedrooms $300, four bedrooms $350, five bedrooms $450, and six or more bedrooms $500. Sec. 1-7-56(a) says the license and waitlist fees are as set forth in Appendix A to the Code, and no license issues until the fee is received. The Appendix A schedule and its effective date were not fetched and the page is undated, so the amounts are marked for review. If an application is refused the license fee is returned; if a license is revoked, fees paid stay with the Town (Sec. 1-7-56(b)). The waitlist fee is separate and its amount was not read.

The Town's Taxes and Fees page says the Town requires hotels, motels, bed and breakfasts, property management companies and homeowners who short-term lease their Silverthorne residences to collect an 8.0% lodging tax, remitted directly to the Town, and that everyone collecting it must hold a Silverthorne business license and a Colorado Sales Tax License. The STR license page repeats the 8.0% figure. Sec. 1-7-63 requires the owner or responsible agent to collect and remit all applicable local, state and federal taxes, including sales and lodging taxes. The Town's tax code article was not read and the page is undated, so the rate is marked for review. This page does not total Town, county and state rates; the state and county layers are listed separately.

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.