Denver imposes a tax on the sale of lodging of 10.75%. The entire amount charged to any person for overnight accommodations or rooms (defined as sleeping accommodations in a hotel, apartment hotel, lodging house, motor house, motor hotel, guest house, guest ranch, resort, mobile home, auto camp, trailer court or park), who is not a permanent resident and who has not entered into a written agreement for occupancy of a room or rooms or sleeping accommodations for a period of at least thirty (30) consecutive days (and actually pays to occupy the room or rooms or sleeping accommodations for at least thirty (30) consecutive days), is taxable. Tourism Improvement District (TID) tax is only applicable to lodging establishments with at least 50 rooms.
If you currently list your Denver property as a short‐term rental (STR) or plan to in the future, you must register with the Treasury Division to begin collecting Lodger’s Tax.
The most convenient option to register for your tax license is online at Denver's eBiz Tax Center.
View the Business Taxes FAQ page for more information on short-term rentals, lodger's tax, and the tourism improvement district (TID) tax.