"In this world nothing can be said to be certain, except death and taxes"
City Of Aspen 2.0% Lodging Tax
Lodging taxes apply to all lodging stays of less than 30 days within Aspen's city limits
Combined with the City of Aspen's 2.4% sales tax, the State of Colorado's 2.9% sales tax, Roaring Fork Transportation Authority's (District) 0.4%, and Pitkin County's 3.6% sales tax, that results in a combined total tax rate of 11.3% on short-term lodging rentals.
City Of Aspen 2.4% Sales Tax
Sales taxes apply to the sale of all retail merchandise and lodging stays of less than 30 days within Aspen's city limits. Services are not subject to sales taxes.
City of Aspen 2.1% Construction Use Tax
City of Aspen has a 2.1% use tax on construction and building materials. Please refer to the guidelines below for additional information.
Pitkin County 0.5% Construction Use Tax
Pitkin County levies a use taxon construction & building materials and on fixtures purchased outside Pitkin County and imported for use anywhere within the County, including within city limits. Anyone consuming construction materials in Pitkin County for which Pitkin County sales tax has not been collected must file a use tax return at the completion of the project. This tax applies jointly to property owners and contractors.