Taxes and Fees

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Sales Tax Reports

Monthly sales tax reports provide data on the total sales taxes collected in a given month, year to date and in specific categories. Sales tax reports are generally available 60 days after the collection period.

Tax Payments

Pay sales tax online

Tax Return Instructions and 2024 Sales Tax Return Form

Payments will be applied to your account the same day if paid before 11:59 p.m.
Paper tax returns will incur a $5.00 filing fee for filling periods thru Dec. 31, 2023, after which the paper filing fee will be $25.
If you need your Xpress Bill Pay account number and PIN to register, please contact the Town's Revenue Administrator.
Paper forms will no longer be mailed to sales tax licensees.
Vendor fee discount is no longer applicable effective 7/1/23. (See Ordinance 2023-15)

Sales Tax

The Town of Silverthorne collects its own 2.0 % sales tax. Business owners must obtain state and town sales tax/business licenses to sell retail merchandise or taxable services within the Town. If you are a marketplace facilitator, you will find a link to a remote seller application as part of the business license application process.

Retail sales inside the Town limits are taxed at a rate of 8.375%, which includes:

2.9% Colorado State tax
2% Summit County tax,
0.75% Summit County Transit tax
2.0% Town of Silverthorne tax
.725% Summit Combined Housing Authority tax.

The Colorado Department of Revenue collects state and county taxes. The Secretary of State issues trade names and can be reached at 855-428-3555 or online at the Secretary of State website. State application forms and general business information is available by calling 303-238-7378. Colorado Business Registration forms, CR100, and instructions are available on the state's website. Summit County, the county in which Silverthorne is located, does not require a business license.

The Colorado Department of Revenue has adopted a Sales & Use Tax System (SUTS) Portal, allowing taxpayers to file and remit in one place to the State, County and Town of Silverthorne. Lookup tax rates for addresses within Town limits.

Additional Sales Tax Information

For more information on Silverthorne sales tax, view the Town Code Sales Tax section.

Lodging Tax

The Town requires hotels, motels, bed & breakfasts, property management companies and homeowners who short-term lease their Silverthorne residences, to collect a 6.0% lodging tax. All businesses, property managers and homeowners collecting the lodging tax must have a Silverthorne business license and a Colorado Sales Tax License. This 6.0% lodging tax is remitted directly to the Town of Silverthorne.

Nicotine Tax

Summit County is the taxing authority for the nicotine tax.

Metro District Tax - Fourth Street Public Improvement Fee

The metro district public improvement fee (2.5%) is not imposed by the Town of Silverthorne but collected by establishments in the Metro District located within Town limits. For more information on how the metro district tax is computed and what is taxable, click here.

Disposable Bag Fees

The Colorado House Bill 21-1162- Management of Plastic Products Act is imposed by the State of Colorado and the Town of Silverthorne is responsible for monitoring compliance and the collection of fees.

Pay Disposable Bag Fee

Effective 1/1/23

Single use carryout bag fee of $0.10 will be charged for any plastic or paper bags distributed at checkout. Purchase of bags must be denoted on the customer’s receipt (both quantity and amount). Does not apply to customers participating in Federal or State Food Assistance Programs.
Businesses included:
- All Colorado businesses with an out of state location or that are part of a franchise, corporation, or partnership that has physical locations outside of Colorado.
- All Colorado businesses with four or more locations.
Businesses excluded:
- All Colorado businesses with three or less locations.
- All retail food establishments.
Collections to be used for administrative costs, recycling and composting programs, and related outreach and education. Funds are distributed as follows:
- 40% to the business
- 60% to the municipality
Filing and remittance of municipality’s share is to be done quarterly.

Effective 1/1/24

Stores and retail food establishments shall not provide single use plastic carryout bags (unless part of their inventory at 1/1/24 and then applicable on 6/1/24). Paper bags may be provided for a $0.10 fee.
Expanded polystyrene may not be used as a container for ready-to-eat food (unless part of their inventory at 1/1/24).
Businesses included:
- All businesses with an out of state location or part of a franchise, corporation, or partnership.
- All Colorado businesses with four or more locations.
- All farmer's markets.
- All retail food establishments.
Businesses excluded:
- All Colorado businesses with three or less locations.

Carryout Bag Definition

A carryout bag is definition by the state legislation as:

A bag that is provided to customers at a store or retail food establishment at the point of sale for use by the customer to transport or carry purchased items.

A carryout bag does not include:

A bag made of paper when the paper has a basis weight of thirty pounds or less
A bag provided by a pharmacy to a customer purchasing prescription medication
A bag used by a customer inside the store to package loose or bulk items (such as fruit, vegetables, nuts, nails, bolts, etc.); contain or wrap items that when in contact with other items could dampen or contaminate them (such as frozen foods, meat, seafood, flowers, etc.); or use to wrap prepared foods, bakery goods, or garments.