Short-Term Rental Tax Information
Owners of short-term vacation rentals (STRs) in Summit County are required to remit all applicable taxes.
Use the GIS Parcel Query Tool to verify whether your STR is located within town limits or within unincorporated Summit County. It is important to verify the jurisdiction in which your property is located, as each jurisdiction has its own STR regulations and applicable taxes.
For information on sales taxes applicable to properties located in unincorporated Summit County, visit the Summit County Finance Department Sales Tax page. If you have sales tax questions, email the Finance Department or call 970-453-3439.
If your STR is located within the boundary of an incorporated town, contact the town directly to determine applicable taxes.
STR Owners Who Use Airbnb Only
If you exclusively use Airbnb to advertise your STR property, and Airbnb collects and remits your sales tax, enter the Airbnb sales tax license number on your STR permit application. You do not need to obtain your own sales tax license number. Email us to obtain the Airbnb sales tax license number.
STR Owners Who Use Airbnb and/or Other Platforms
If you advertise your STR property on Airbnb AND other platforms (e.g., VRBO, HomeAway), and Airbnb collects and remits your sales tax, you must enter two sales tax license numbers on your Summit County STR permit application:
- The Airbnb sales tax license number (if you don't know the number, email us)
- The sales tax license number you must obtain from the State of Colorado to remit sales tax for rental revenues generated through the other STR advertising platforms.
If Airbnb does not collect and remit your sales tax, you need only one sales tax license number to remit taxes on all platforms.
On the Summit County STR permit application, each applicant should provide a maximum of two (2) sales tax license numbers: one for Airbnb and one for all other platforms.
STR Owners Who Use VRBO
VRBO may collect sales tax on behalf of the STR owner, but VRBO does not remit the collected sales tax to the state, according to the Colorado Department of Revenue. Instead, VRBO forwards the collected sales tax to the STR owner, and it is the owner’s responsibility to then remit the sales tax to the State of Colorado.
Personal Property Tax
Colorado Statute requires anyone who rents out their furnished residential property to declare their rental furnishings or equipment for the purposes of property taxation. Find information about personal property valuation and taxes.