The Larimer County Sales and Use Tax Administration is responsible for administrating and monitoring the countywide sales and use taxes, which include:
The rental of a short-term lodging unit (less than 30 days) is subject to sales tax and the owners must collect and remit sales tax. This includes hotels, motels, bed-and-breakfast inns, and peer-to-peer websites such as VRBO.com and AirBnB.com. Individuals or businesses engaged in the rentals of short term lodging units are required to obtain a sales tax license from Larimer County, the Colorado Department of Revenue, and, if applicable, city or town jurisdiction.
Please see the Colorado Department of Revenue FYI Sales 11: Sales Tax Due on Unit Rentals of Hotels, Motels, Bed-and-Breakfasts, Condominiums, and Time-Shares for more information.
In accordance with the confidentiality agreement with the Colorado Department of Revenue, Larimer County is unable to give industry information on a category with less than three vendors or information on an industry where vendors' information can be easily calculated. So, to preserve the confidentiality of taxpayer information, Larimer County will only release marijuana sales tax information based on the whole industry. Larimer County will not be providing any sales tax breakdowns between retail marijuana and medicinal marijuana, and we will not provide breakdowns between Unincorporated Larimer County shops and shops located within any municipality limits.