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Taxes›Colorado›Clear Creek County›Empire

Empire
short-term rental taxes.

Data date: Jun 2026

Start with the recorded local taxes and permit overview for Empire, Colorado. Check the current requirements for your exact address.

What you need to do in Empire

Checked against the source
  1. No action
    Short-term rentals are allowed in Empire

    The record lists no ban. Zoning and HOA rules for your address still apply.

  2. To do
    Get the Empire short-term rental license or registration

    Fee: town STR license $250/yr application fee. Term: 1 year.

  3. To do
    Airbnb, Vrbo and Booking.com collect the 2% Clear Creek County occupancy tax for you

    That is per the record. On direct bookings, you collect and remit it yourself.

  4. To confirm
    Find out how often you file and when returns are due

    The record gives no filing schedule. Ask the tax office how often you file and when returns are due.

    Filing portal

Verify each step with the authority before you file or apply. Source

Get reminders for your Empire filing dates

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What to know.

The published guide for Empire lists 2% county occupancy tax. The state table lists a 2.9% Colorado state sales tax in addition. The state base rate excludes local taxes and any separate lodging charges. A license or registration is required. Fee: town STR license $250/yr application fee. Term: 1 year.

At a glance.

County tax
2%
State tax
2.9%
Total for a direct booking
4.9%
License
Required
Local filing
Platform collects

Other taxes or assessments may apply. Review tax context and confirm the full amount for your rental with the authority.

SourceSources & confidenceHow we researchReport a problem with this page

What the recorded taxes cover

Recorded local sales tax: 5%

Local sales tax is shown separately from the lodging-tax estimate.

Tax details

Exemptions, penalties, filing information, and effective dates from the linked sources.

Empire: Recorded remittance instructions

sales tax state-collected; lodging per town - verify; check Clear Creek County lodging tax (DR 1485)

Source: townofempire.colorado.gov

Clear Creek County: Recorded exemptions

Permanent residents (including legal entities) with a written agreement for 30+ consecutive days' occupancy are exempt; county lodging tax carries the same exemptions as the state sales tax on rooms (CO DOR Rooms & Accommodations guidance). County tax is not collected inside a municipality that collects its own city lodging tax (DR 1485).

Source: co.clear-creek.co.us: short term rental permitting

Clear Creek County: Recorded penalties and interest

10% penalty plus 0.5% per month (max 18%) and interest at the prime rate on late-filed returns (DR 1485, County Lodging Tax Return, CO DOR).

Clear Creek County: Recorded filing portal

Open the filing portal (colorado.gov: revenueonline)

Clear Creek County: County tax applicability

The county tax is shown separately from municipal tax.

Platform tax collection guidance for Empire

Collection is shown separately for each booking channel. Direct-booking taxes are paid by the host.

PlatformStateLocal
AirbnbPlatform collectsPlatform collects
VrboPlatform collectsPlatform collects
Booking.comPlatform collectsPlatform collects
DirectYou collect and remitYou collect and remit

Platform collects means the platform pays that tax. You collect and remit means you pay it. Collection details unavailable identifies a missing answer for that channel. Filing duties are listed separately.

Your next steps

  • Get the required license or registration

    Apply before you list. Fee: town STR license $250/yr application fee. Term: 1 year.

  • Collection of the 2% county tax

    Platforms collect this tax. You collect and remit tax on direct bookings.

  • File your tax returns

    Find out how often you file and when returns are due. The record gives no filing schedule. Ask the tax office how often you file and when returns are due.

  • Check the state tax requirements

    Use the linked state tax instructions to register and file.

Sources & confidence

How we collect and check this information · Report a problem with this page

FigureValueSourceStatus
Clear Creek County occupancy tax2%
Source
Source linked
Colorado state sales tax2.9%
Source
Source linked
Licensing recordRequired
Source
Source linked
Official sources for the taxes and permit requirements shown above.

Empire STR tax FAQ

Does Airbnb pay my Empire occupancy taxes?

Airbnb collects this tax. You collect and remit tax on direct bookings.

Do I need a license to Airbnb in Empire?

A license or registration is required. Fee: town STR license $250/yr application fee. Term: 1 year.

What happens if I don't file?

Penalties and interest depend on the tax and authority. Check the applicable rules and contact the authority about any missed filings or payments.

How often do I file?

Find out how often you file and when returns are due. The record gives no filing schedule. Ask the tax office how often you file and when returns are due.