Lodging Taxes

All Amounts charged to customers, INCLUDING ALL FEES, are subject to lodging taxes.

If a property manager handles reservations, they are responsible for the lodging tax remittance. If the homeowner handles reservations, the homeowner is responsible for the lodging tax remittance.

Airbnb collects and remits 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.

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 Property Management Software listing).

Required Lodging Tax Amounts and Entities. 18.8% in total.

5% - Mt. Crested Butte Sales Tax
4.9% - 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

Tax Filing Frequencies:

Monthly tax remittance is required when marketing outside of Airbnb and VRBO, taking direct bookings, or using Integrated Property Management Software.
Quarterly or Annual tax remittance is permitted for those who rent through Airbnb and VRBO (non Integrated Property Management Software listing) only.

***Please reach out to Heidi Sheldon, hsheldon@mtcb.colorado.gov, to request a change in the tax filing frequency on your account. ***

Directions for Completing the Tax Form:

Enter TOTAL GROSS SALES on line 1. This includes sales through Airbnb and VRBO (non Integrated Property Management Software listing). Enter zero only if no bookings occurred.
Deduct sales where taxes are remitted by third parties:
- Airbnb> Line 2A
- VRBO> Line 2B (not applicable when using Integrated Property Management Software)
- If no third party remittance, enter zero on lines 2A and 2B

***Please contact Finance@mtcb.colorado.gov for assistance filing tax returns.***

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 the 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.