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Lodging taxes and Local Marketing District taxes collected by the State of Colorado are distributed back to the cities and counties that they came from. The following reports summarize Lodging tax distributions, as well as Local Marketing District tax distributions each calendar year and fiscal year. Lodging distribution reports are no longer published in the Department of Revenue's Annual Reports, starting with the 2016 Annual Report.
The figures reported show the actual amount of money distributed to the cities and counties in Colorado for which Lodging tax and Local Marketing District tax were collected by the State on behalf of the municipalities. Lodging owners located within the Lodging tax districts file “Colorado Lodging Tax Returns” (Form DR 1485) on a quarterly basis. “Local Marketing District Tax Returns” (Form DR 1490) are filed on a monthly, quarterly, or annual basis by lodging owners located within Local Marketing Tax Districts. The “Colorado Sales/Use Tax Rates” (Form DR 1002) provides a list of Colorado Sales/Use Tax rates and taxing districts throughout the state.