Tax Information: Sales Tax - City Of Streamboat Springs
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1
2Sales Tax Department
th
137 10
Street
PO Box 772869
Steamboat Springs, CO 80477
Phone: (970) 879-2060
Fax: (970) 879-8851
Tax Information: Sales Tax
General Information
accommodation rentals within the LMD. It is important
to contact the City to find out if any of your short-term
The City of Steamboat Springs imposes a sales tax on
accommodation rental properties are located within the
tangible personal property or taxable services that are
LMD.
purchased, sold, leased or rented in the City of Steam-
boat Springs. The term “In the City of Steamboat
Sales Tax License
To obtain a
, contact the Sales Tax
Springs” includes any tangible personal property or tax-
able service that is provided or delivered to the pur-
Department for an application. No fees or deposits are
chaser within the City limits.
Steamboat Springs’ tax
required for a standard sales tax license. After your ap-
rate is 4.5% of the retail purchase price of the tangible
plication is received and processed, you will be desig-
personal property or taxable services being purchased,
nated as a monthly, quarterly or yearly filer, and a sales
sold, leased or rented.
tax license and tax returns will be mailed to you.
Who Needs a Sales Tax License?
Please note that there is a $50.00 deposit and a special
Special Event Sales Tax License
application for a
.
Retailers
– businesses or individuals engaged in the
business of making retail sales.
Due Dates
th
for sales taxes and returns the 20
of the
Lessors
– businesses or individuals renting or leasing
month following the tax period. For example, Septem-
th
tangible personal property. Examples include ski rent-
ber’s return and payment are due October 20
. Quar-
th
als, DVDs, vehicles, and construction equipment.
terly returns are due the 20
of the month after the
th
quarter ends, and annual returns are due January 20
.
Accommodation Rentals
Returns must be filed even if there is no tax due.
– businesses or individuals
renting or leasing lodging, banquet halls or other meet-
Mail Returns and Payments to
ing spaces for less than 30 consecutive days. Examples
include hotels, motels, bed & breakfasts, apartments,
City of Steamboat Springs
condos, houses, and campgrounds.
Sales Tax Department
PO Box 772869
Peddlers, Transient Sales and Special Events
–
Steamboat Springs, CO 80477-2869
businesses or individuals engaged in temporary sales
within the City limits.
Penalty
for late filing is the greater of $15.00 or 10%
of the taxes due.
Combined Tax Rate
State of Colorado
2.9%
Interest
on late payment is assessed at 1% per month
Routt County
1.0%
from the due date of the taxes.
City of Steamboat Springs
4.5%
Total Sales Tax
8.4%
What is taxable?
The following are examples of items subject to City of
Accommodations Tax
1.0%
Steamboat Springs sales tax and are frequently over-
Total for Short-Term
looked for taxation:
Accommodation Rentals
9.4%
•
All sales / rentals / leases of tangible personal prop-
erty
Local Marketing District
2.0%
•
All charges for taxable services (as defined in the
Total for Short-Term Accommodation
City of Steamboat Springs Sales Tax Code)
Rentals within the Local Marketing
•
Gas, electric, and heating services
District
11.4%
•
Telecommunication, telephone, and telegraph ser-
vices
2.9% State of Colorado, 1.0% Routt County and 2.0%
•
Cable television services
Local Marketing District (if applicable) tax is remitted to
the State.
•
Short-term room and accommodation rentals (less
than 30 days)
4.5% City of Steamboat Springs and 1.0% Accommoda-
•
If not specifically exempt in the code, the transac-
tions tax is remitted to the City.
tion is taxable
As of May 1, 2005, a LMD was created. A LMD tax of
What is not taxable?
2.0% is to be collected and remitted on any short-term
The following are examples of items exempt from City
Tax Information: General Sales Tax Information
Page 1 of 2
Created (12/07)
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