County Lodging Tax Rate Restoration

On June 14, 2020, the Colorado Department of Revenue, Division of Taxation, adopted a temporary emergency rule to establish the effective date for the restoration of a two percent rate for county lodging taxes adopted at such rate by resolution, but that were temporarily reduced by the operation of certain statutory provisions that have since been repealed.

The emergency rule, as well as the statement of emergency justification and adoption, can be accessed using the hyperlink below and will be published in the Colorado Register on July 25, 2020.

The Department welcomes any comments you may have on the emergency rules. Comments can be submitted to The Department intends to undertake permanent rulemaking to make the temporary emergency rules permanent. The Department will solicit additional input from stakeholders and will consider any comments submitted prior to proposing permanent rulemaking.


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