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Taxes›Colorado›La Plata County

La Plata County
short-term rental taxes.

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

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

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

    La Plata County allows short-term rentals with conditions, such as zoning, caps or owner occupancy. Check that your address qualifies before you list.

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

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

  3. To do
    Airbnb, Vrbo and Booking.com collect the 2% La Plata 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 La Plata County. Check zoning and permit rules with the county before listing.

Check the recorded local source

What to know.

The record for La Plata 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
5.25%
Cities tracked
3

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

Tax details

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

La Plata: 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).

La Plata: 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).

Source for these notes: lpcgov.org

How county vs. city works here

  • The recorded county rate is 2%

    The occupancy-tax rate for La Plata 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 La Plata 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
La Plata County occupancy tax2%Source linked
Colorado state sales tax2.9%Source linked
Sources for the county taxes and local requirements shown above.

Cities in La Plata County

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

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

Communities outside city limits

Unincorporated communities in La Plata County include Marvel and Southern Ute. An address in one of them is outside city limits, so La Plata County rules apply. These are Census-designated places, not separate tax authorities.