Form Dr 1485 - County Lodging Tax Return Instruction - Coloraado Department Of Revenue
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1DR 1485 (04/29/15)
*DO=NOT=SEND*
COLORADO DEPARTMENT OF REVENUE
Denver CO 80261-0013
(303)238-SERV(7378)
County Lodging Tax Return
General Instructions
Specific Instructions
Who Must File
Line 1
Sales of Lodging Services—Enter the gross
sales of lodging services. If no sales were made
Lodging owners or their management companies who rent
during the reporting period, enter zero.
rooms and accommodations for less than 30 days, must
Line 2
Tax—Multiply the amount on line 1 by the county
collect and remit the county lodging tax. County lodging
tax applies to lodging services, such as hotels, motels,
lodging tax rate. Tax rates can be found in the
condominiums, space rentals, camping facilities and
Colorado Sales/Use Tax Rates, DR 1002.
services, auto camps and trailer parks.
Line 3
Penalty—If this return and remittance is
Note: If a municipal area collects its own city lodging tax,
postmarked after the due date, a penalty of 10%
county lodging tax is not collected in that municipality.
plus 1/2% per month (not to exceed 18%) is
due. Multiply the tax on line 2 by the applicable
When to File
percentage to determine penalty.
Returns are filed on a quarterly basis and must be
Line 4
Interest—If this return and remittance is
postmarked the 25th day of the month, following each
postmarked after the due date, interest is due at
reporting period. A return must be filed even if no tax is due.
the prime rate, effective July 1 of the previous
year. Interest rates can be found in FYI General
Period
Due
11. Multiply the tax on line 2 by the applicable
January-March
April 25
interest rate to determine interest.
April-June
July 25
Line 5
Amount Owed—Add lines 2, 3 and 4. This is the
July-September
October 25
amount due with your return.
October-December
January 25
Payment Information
Send a separate check with each return submitted. Include
Filing an Amended Return?
the account number on your check to ensure proper credit.
If you are filing an amended return, check the amended
When you are finished…
return box. A separate amended return must be filed for
Sign and date the return and mail it with your payment to:
each period. The amended return must show all lines as
corrected, not merely the difference(s). The amended
Colorado Department of Revenue
return replaces the original in its entirety.
Denver, CO 80261-0013
For additional County Lodging Tax information, refer to FYI
Retain a copy of this return for your records.
Sales 11.
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