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Taxes›Colorado›Montezuma County›Cortez

Cortez
short-term rental taxes.

Data date: Jun 2026

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

What you need to do in Cortez

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

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

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

    city sales tax license required (Finance Dept); no separate STR permit verified - confirm with Community Development (970-565-3402)

  3. To do
    Who collects the 5.85% combined local taxes depends on the booking channel

    Airbnb: collects it for you; Vrbo: you collect and remit; Booking.com: you collect and remit; Direct: you collect and remit. Where a channel's answer is not confirmed, check its tax settings.

  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.

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

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What to know.

The published guide for Cortez lists 5.85% combined tax rate. Recorded components: 2% City lodgers tax; 3.85% City sales on rentals 29 nights or less. 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.

Combined tax
5.85%
State tax
2.9%
Total for a direct booking
8.75%
License
Required
Local filing
By booking channel

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: 3.85%

The sales-tax rate is shown separately and is not added again to the lodging-tax estimate.

Tax details

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

Cortez: Recorded remittance instructions

SELF-COLLECTED - sales and lodgers tax to City of Cortez Finance

Source for these notes: cortezco.gov: taxes

Platform tax collection guidance for Cortez

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

PlatformStateLocal
AirbnbPlatform collectsYou collect and remit
VrboPlatform collectsYou collect and remit
Booking.comPlatform collectsYou collect and remit
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 5.85% combined tax

    Follow the channel breakdown above; 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
Cortez combined taxes5.85%
Source
Source linked
City lodgers tax2%
Source
Source linked
City sales on rentals 29 nights or less3.85%
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.

Cortez STR tax FAQ

Does Airbnb pay my Cortez occupancy taxes?

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

Do I need a license to Airbnb in Cortez?

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.