San Miguel County
short-term rental taxes.
Tax and permit requirements for San Miguel County. Use your full address to find its governing authorities.
Outside city limits: what you need to do in unincorporated San Miguel County
From the linked source- To doMeet the local rental conditions
San Miguel County allows short-term rentals with conditions, such as zoning, caps or owner occupancy. Check that your address qualifies before you list.
- To doGet the San Miguel County short-term rental license or registration
The record does not state the fee or term. The licensing office lists both.
- To doAirbnb, Vrbo and Booking.com collect the 2% San Miguel County occupancy tax for you
That is per the record. On direct bookings, you collect and remit it yourself.
- To confirmFind 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.
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Rental eligibility
Rental conditions are recorded for unincorporated San Miguel County. Check zoning and permit rules with the county before listing.
What to know.
The record for San Miguel 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
- 4%
- Cities tracked
- 5
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Tax details
Exemptions, penalties, filing information, and effective dates from the linked sources.
San Miguel: 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).
San Miguel: 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).
San Miguel: Recorded filing portal
How county vs. city works here
The recorded county rate is 2%
The occupancy-tax rate for San Miguel 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 San Miguel County requires there. Special district rules may also apply.
Sources & confidence
How we collect and check this information · Report a problem with this page
Cities in San Miguel County
Browse local tax and permit requirements or look up your full address.
- Mountain Village4% city tax
- Norwood0% city tax
- Ophir2% city tax
- Sawpit3% city tax
- Telluride2% city tax · conditions apply
No matching locations. Try another name or check your address.
Communities outside city limits
Unincorporated communities in San Miguel County include Placerville. An address in one of them is outside city limits, so San Miguel County rules apply. These are Census-designated places, not separate tax authorities.
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