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Taxes›Colorado›Delta County›Paonia

Paonia
short-term rental taxes.

Data date: Jun 2026

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

Rental conditions are recorded in Paonia
town-wide cap of 30 licenses. paper application only.
Find published guidance for your Paonia address
Check published permit and tax guidance for Paonia.

What you need to do in Paonia

Checked against the source
  1. To do
    Meet the local rental conditions

    town-wide cap of 30 licenses. paper application only.

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

    town STR license (Ord 2024-05); town-wide cap of 30 licenses; first-come first-served; Special Use Review in R-1/R-2/R-3/E-1; paper application only

    Where to apply

  3. To do
    Airbnb, Vrbo and Booking.com collect the 2% Delta 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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What to know.

town-wide cap of 30 licenses. paper application only. The published guide for Paonia 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.

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: 3%

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

Tax details

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

Paonia: Recorded remittance instructions

state-collected sales; license via Town Hall

Source: townofpaonia.colorado.gov: short term rental faqs

Delta 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: tax.colorado.gov

Delta 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).

Delta County: Recorded filing portal

Open the filing portal (colorado.gov: revenueonline)

Delta County: County tax applicability

The county tax is shown separately from municipal tax.

Platform tax collection guidance for Paonia

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 for the required license or registration with the licensing office before you list.

  • 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
Delta 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.

Paonia STR tax FAQ

Does Airbnb pay my Paonia occupancy taxes?

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

Do I need a license to Airbnb in Paonia?

A license or registration is required.

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.