Lodging Taxes
The nightly rate and all fees charged to guests are subject to the lodging tax. This includes all cleaning fees, booking fees, host fees, hot tub fees, pet fees, fees for extra persons or beds, etc.
If a property manager manages the online listings and reservations, the property manager is responsible for remitting the lodging taxes. If the property owner manages their own online listings and reservations, the tax remittance responsibility falls on the property owner.
Airbnb collects and remit taxes directly to the Town of Mt. Crested Butte.
VRBO collects and remits taxes directly to the Town unless the listing is managed by Integrated Property Management Software. When a VRBO listing is managed by Integrated Property Management software, the host receives the lodging taxes from VRBO. The host is responsible for remitting the lodging taxes to the Town and State. Monthly tax remittance of Town taxes is required when a VRBO listing is through Integrated Property Management software.
Required Lodging Tax Amounts and Entities (16.8% in total):
- 5% - Mt. Crested Butte Sales Tax
- 2.9% - Mt. Crested Butte Excise Tax
- 4% - Gunnison County Local Marketing District Tax
- 2.9% - State of Colorado Sales Tax
- 1% - Gunnison County Sales Tax
- 1% - RTA Special District Tax
The State and County taxes are to be remitted to the State of Colorado. Contact the State of Colorado to set up an account with them to remit lodging taxes for any reservations not booked through Airbnb and VRBO (non-integrated listing).
Town Lodging Taxes for any VRBO bookings through Integrated Property Management software, direct bookings, and bookings taken through other websites (Flipkey, Booking.com, Property Manager website, etc.) will need to be remitted by completing the Lodging Tax Return Form in the STR license account in MUNIRevs. Monthly tax remittance is required.
If the property is being marketed and rented through Airbnb and/or VRBO (non-integrated listing) only, quarterly or annual tax remittance, instead of monthly, is permitted. Please reach out to Heidi Sheldon, hsheldon@mtcb.colorado.gov, to request a change in the tax filing frequency on your account.
For properties rented through Airbnb and/or VRBO (non-integrated listing) only, gross sales must be reported at least once a year. Enter gross sales on line 1, then deduct sales through Airbnb and/or VRBO (non-integrated listing) on line 5A. Taxes for any direct bookings (like a returning guest who books directly to avoid the service fee) or booking through any other site must be remitted on the tax form. If there are no bookings outside of Airbnb and/or VRBO (non-integrated listing), the form will automatically zero out and you will submit it and then complete a zero-sum checkout. A confirmation page and email will be received once the tax form is successfully submitted.
MUNIRevs will automatically send an email notification when the lodging tax form is due. The tax form will be available in the STR License account on the 1st day of the month following the last day of the tax period. The tax form and payment for the tax period is due by the 20th of the following month, or next business day after the 20th. Late fees are automatically accessed when past due.
Town Lodging taxes can only be submitted online through the account in MUNIRevs. Paper tax filing is not permitted.