Skip to content
Taxes›Colorado›Summit County›Montezuma

Montezuma
short-term rental taxes.

Data date: Jun 2026

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

Rental restrictions are recorded in Montezuma
STRs PROHIBITED within town limits.
Find published guidance for your Montezuma address
Check published permit and tax guidance for Montezuma.

What you need to do in Montezuma

Checked against the source
  1. Restricted
    Short-term rentals are restricted in Montezuma

    STRs PROHIBITED within town limits.

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

    The record does not say whether Montezuma requires a short-term rental license. Ask the city or county licensing office.

    Where to apply

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

Get reminders for your Montezuma filing dates

Save your rental and its filing dates for free. Starter and Pro email you before each saved date, and when a published rule change for Montezuma affects your rental.

Create a free account

What to know.

Rental restrictions are recorded for Montezuma. Check the rule's scope and exceptions before listing. STRs PROHIBITED within town limits. The published guide for Montezuma 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. License or registration details are not available.

At a glance.

County tax
2%
State tax
2.9%
Total for a direct booking
4.9%
License
Restricted
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: 2%

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

Tax details

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

Montezuma: Recorded remittance instructions

State-collected sales (2%); no town lodging remit

Source: buybreck.com: montezuma str regulations

Summit 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: summitcountyco.gov

Summit 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).

Summit County: Recorded filing portal

Open the filing portal (colorado.gov: revenueonline)

Summit County: County tax applicability

The county tax is shown separately from municipal tax.

Platform tax collection guidance for Montezuma

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

  • Find permit information

    Permit requirements are not available in this guide. The linked authority provides application information.

  • 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
Summit County occupancy tax2%
Source
Source linked
Colorado state sales tax2.9%
Source
Source linked
Licensing recordNot available
Source
Source linked
Official sources for the taxes and permit requirements shown above.

Montezuma STR tax FAQ

Does Airbnb pay my Montezuma occupancy taxes?

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

Do I need a license to Airbnb in Montezuma?

Rental restrictions apply in Montezuma. The eligibility notes below describe the applicable conditions and exceptions.

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.