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Taxes›Colorado›Custer County

Custer County
short-term rental taxes.

Tax and permit requirements for Custer County. Use your full address to find its governing authorities.

Outside city limits: what you need to do in unincorporated Custer County

From the linked source
  1. To do
    Meet the local rental conditions

    moratorium on NEW permits through 12/31/2025 (Res 25-24); check whether STR moratorium was extended or new regs adopted in 2026.

  2. To confirm
    Check whether you need a license or permit

    The record does not say whether Custer County requires a short-term rental license. Ask the county licensing office.

  3. To do
    Airbnb, Vrbo and Booking.com collect the 2% Custer 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

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Before you use these figures

Rental eligibility

Rental conditions are recorded for unincorporated Custer County. moratorium on NEW permits through 12/31/2025 (Res 25-24); check whether STR moratorium was extended or new regs adopted in 2026.

Check the recorded local source

What to know.

The record for Custer County lists a 2% occupancy tax. City and district taxes are shown separately, on top of the 2.9% Colorado state sales tax. Browse the local guides below and check your address. The state base rate excludes local taxes and any separate lodging charges.

At a glance.

County tax
2%
State tax
2.9%
Highest recorded city rate
2%
Cities tracked
2

The highest recorded city rate describes the available dataset. It is not a legal maximum or the full tax due for an address.

SourceSources & confidenceHow we researchReport a problem with this page

Tax details

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

Custer: 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).

Custer: 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).

Custer: Recorded filing portal

Open the filing portal (colorado.gov: revenueonline)

Source for these notes: custercounty-co.gov: planning zoning

How county vs. city works here

  • The recorded county rate is 2%

    The occupancy-tax rate for Custer County is 2%. Use your address to find the applicable jurisdiction. Platforms collect this tax; filing duties are listed separately.

  • Check the rules for your local area

    Open a city guide below for city and special district requirements.

  • Outside city limits, the county rules apply

    The list under "Outside city limits" above is what Custer County requires there. Special district rules may also apply.

Sources & confidence

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

FigureValueSourceStatus
Custer County occupancy tax2%
Source
Source linked
Colorado state sales tax2.9%
Source
Source linked
Sources for the county taxes and local requirements shown above.

Cities in Custer County

Browse local tax and permit requirements or look up your full address.

Outside city limits (unincorporated Custer County)? See what the county requires or Look up your exact address