Lodging Tax

Lodging Tax Forms:
CITY OF ASPEN 1.0% LODGING TAX

In order to raise revenues for specific purposes (50% to fund the Regional Transit Authority (RTA) and 50% to promote tourism in Aspen), the City has effected a lodging tax of 1.0%. Combined with the City of Aspen's 2.2% sales tax, the State of Colorado's 2.9% sales tax, and Pitkin County's 3.5% sales tax, that results in a combined total tax rate of 9.6% on short-term lodging rentals. Both the City's 2.2% sales tax and 1.0% lodging tax are paid directly to the City of Aspen, but on separate tax returns: one for the City 2.2% sales tax and one for the City 1.0% lodging tax. Therefore, businesses renting or leasing short term lodging for stays of less than 30 days, will be required to file 3 tax returns:

1. 1.0% Lodging tax return to the City of Aspen;
2. 2.2% Sales tax return to the City of Aspen; and, a
3. 6.4% Combined Pitkin County (3.5%) and State of Colorado (2.9%) Sales tax return to the State of Colorado.

Lodging taxes apply to all lodging stays of less than 30 days within Aspen's city limits. Exemptions from taxable sales are the same as those allowed for City of Aspen sales taxes. Lodging tax returns, along with the appropriate remittance of lodging taxes collected, are due on the 20th of each month following the period during which they were collected. Late returns are penalized with a penalty of 10% of the lodging tax (minimum of $15) plus 1.5% interest for each month the payment is late, and the loss of the 3.3% vendors fee.
Vendors' fees of 3.3% of the amount of lodging taxes collected by a business for the City, up to a maximum of $50 per reporting period, are allowed to be kept by the business filing the lodging tax returns if the sales tax returns are filed on or before their due dates.