Overview
An 8% tax is imposed upon the price paid for leasing and rental of accommodations (short term rentals) in the Town of Avon (4% sales tax and 4% accommodations tax).

Short term rentals are defined as the furnishing of rooms or accommodations by any person, partnership, association, corporation, estate, representative capacity or any other combination of individuals by whatever name known, to a person who for a consideration uses, possesses or has the right to use or possess any room in a hotel, inn, bed and breakfast, residence apartment hotel, lodging house, motor hotel, guest house, guest ranch, trailer coach, mobile home, auto camp, trailer court and park or similar establishment, for a period of less than thirty (30) days under any concession, permit, right of access, license to use, other agreement or otherwise.

If you accept any form of compensation in lieu of rent, the tax would be based upon the fair market value of the compensation.The renting of such property is a privilege, which is subject to taxation, and the requirements and conditions of that taxation are set forth by the Town of Avon Municipal Code.

Guaranteed Deposits
Forfeited room deposits that guarantee the guest the use or possession of a short-term rental (six months or less) are taxable.

Sales Tax License
A sales tax license must be obtained prior to opening your business or making any sales, including short term rentals, in Avon. There is no fee to obtain the license.

Allow ample time for processing the Short Term Rental Sales Tax Application. Once an application is received and reviewed, a license will be issued and a taxpayer packet will be mailed.

The packet will contain:

• Tax returns for the remainder of the year
• Return envelopes for remittance of sales tax
• An instruction sheet
• The license - which should be posted in your place of business along with the State of Colorado license

How to Report Your Taxes
Sales, accommodations and utility taxes are reported on the same form. Sales tax returns and tax are due by the 20th of each month in the Town of Avon Finance Department.

Detailed information on Sales and Accommodations Tax can be found in the Town of Avon Municipal Code Chapter 3.08 and 3.28 respectively.

You can get information on a sales tax license for the State of Colorado by following the link provided.

Questions may be directed to (970) 748-4019.