Who Must File A Return:

If you lease or rent rooms or accommodations for less than thirty (30) consecutive days, a lodging tax is required to be paid. This includes hotels, apartment hotels, motels, lodging houses, motor hotels, guest houses, guest ranches, trailer coaches, mobile homes, auto camps, time share units, condominium units, town homes, trailer courts, private residences, or any such similar place.

When You Must File:

The lodging tax is remitted directly to the Town of Dillon. A lodging tax return must be filed every month or quarter even if there is no tax to remit. Forms are due by the 20^th of the month for the preceding month. Your filing requirements are based on your filing requirements from the Department of Revenue. If you are required to file your sales tax monthly, then your lodging tax return is due monthly. If you are required to file your sales tax quarterly, then your lodging tax return is due quarterly.

The Town of Dillon has agreements with both Airbnb and VRBO in which those companies will collect and remit sales and lodging taxes on behalf of owners.

Pay Your Lodging Tax Online

Returns will be available for filing on the 1st of the month, following the end of the tax filing period.  For example, the January 2023 return will be available on February 1.

General Lodging Tax Requirements:

• Obtain a State sales tax account number

  Please click here to visit our Sales Tax Info page

• Purchase a Town of Dillon business license

  Please click here to visit our Business License page

• Collect 8.875% sales tax and remit to the State of Colorado

  Please click here to visit our Sales Tax Info page

• Collect 6% lodging tax and remit to the Town of Dillon
  • Please click here to Submit Lodging Tax Form

• Collect 5% excise tax and remit to the Town of Dillon
  • Please click here to visit our Sales Tax Info Page

Property Management Companies

Property Management Companies, those companies that typically manage property that is owned by another party or entity, are required to have a Town of Dillon business license and obtain a sales tax license for each taxing jurisdiction combination in which they manage rental properties. You are required to collect and remit sales tax. There may be other tax liabilities such as a county lodging tax or a local marketing district tax. To locate the most current county lodging tax and local marketing district tax rates and counties where taxes apply, see publication Colorado Sales/Use Tax Rates (DR 1002). This publication is located at www.TaxColorado.com.

• The person or company remitting the sales and lodging taxes must also obtain a business license and pay an occupational tax of $60 by January 1st of each year.   Business licenses can be applied for at https://dillon.munirevs.com

All income from short term rentals in the Town of Dillon is subject to an 8.875% sales tax and a 6% lodging tax.  Taxes must be paid on gross lodging revenue including any fees charged by booking websites/platforms.  Beginning July 1, 2023 an excise tax of 5% will be applied to all short term rental revenue.  

A sales tax license must be obtained from the Colorado Department of Revenue. Sales tax is remitted to the State of Colorado. Sales tax applications can be downloaded from the Colorado Department of Revenue website at www.taxcolorado.com or by contacting them at (303) 232-2416. The lodging tax is remitted directly to the Town of Dillon. Returns must be completed regardless if any income was generated and are due by the 20th of the month for the preceding month. If you file your sales tax on a quarterly basis, you may also file your lodging tax quarterly. The payments are then due by the 20th of the month following the end of the month or quarter. The State of Colorado will determine your filing frequency. 

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