Municipal Tax

SALES TAX LICENSE   

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SALES TAX

Steamboat Springs sales tax is levied on tangible personal property and taxable services that are purchased, sold, leased or rented within the City of Steamboat Springs.  The City of Steamboat Springs is a home rule municipality with its own Municipal Code, collecting its own sales tax.  The current tax rates are as follows:

City Sales TaxRemit to City4.0%
School TaxRemit to City0.5%
State of ColoradoRemit to State2.9%
Routt CountyRemit to State
1.0%
Total Combined Tax Rate8.4%
Accommodations TaxRemit to City
1.0%
Total Combined Tax Rate on Accommodations9.4%
Short-Term Rental TaxRemit to City9.0%
Total Combined Tax Rate on STR   18.4%
LMD Accommodations TaxRemit to State2.0%
     (Rentals within the Local Marketing District)
Total Combined Tax Rate on LMD Accommodations20.4%


SALES TAX FORMS & INFO

 ONLINE SALES TAX FILING

 Sales tax returns can be filed and paid online through:

1. Xpress Bill Pay webhome_XBP_Button_2.1c Opens in new window

  •  Instructions for first-time users.
  • Beginning January 1, 2024, The City of Steamboat Springs will impose a 2.00% service fee on all Credit Card transactions for sales tax remittance only.
    All other payment options will be available without surcharge.

2. Colorado Sales and Use Tax (SUTS) 

Steamboat Springs Jurisdiction ID: 280049
Please use your local account number! logostate Opens in new window

SENIOR SALES TAX REBATE -  APPLICATION FORM

(This form is available between April 1st and December 31st each year) 

Upon yearly application to the city treasurer, a two hundred-dollar ($200) sales tax rebate shall be made available to each individual who, prior to such application, has been a resident of the city for at least one year, who is at least sixty-two (62) years of age or who is certified by a licensed physician of the state to be one hundred (100) percent disabled and who meets the low income adjusted income limit for one person (or two (2) persons if a joint federal income tax return is filed) as published by the Farmers Home Administration/Housing and Urban Development (HUD) for Routt County, with the exception that individuals who had participated in the program prior to January 1, 1998, will be allowed to continue provided that they continue to meet the residency requirement.

Participants in the program must be able to demonstrate that they meet the requirements when making application for the new year. The city treasurer shall prescribe the necessary forms and proof requirements sufficient to make a reasonable determination of qualification.

CONSTRUCTION USE TAX 

Steamboat Springs’ construction use tax is levied on all construction materials for use or consumption within the City of Steamboat Springs. This includes all materials, fixtures, fabrication labor, and charges to effect delivery.

Construction use tax is collected through the building permit process.  An estimated deposit for construction use tax is paid when a permit is obtained, computed by taking 50% of the estimated cost of construction times the current rate of tax.  At the end of the project a reconciliation is completed to ascertain the actual tax liability for construction materials.

There are two reconciliation options available to the Contractor:

  • Simplified Use Tax Reconciliation – based on 50% of the total project cost applying the same calculation used to determine the initial deposit.  To receive a refund, a Comprehensive Use Tax Reconciliation must be used.
  • Comprehensive Use Tax Reconciliation – based on actual costs of materials and fixtures including materials used by subcontractors with consideration for purchases on which City of Steamboat Springs sales tax was paid.

Construction Use Tax Forms & Info

EXCISE TAX ON CONSTRUCTION

Steamboat Springs’ excise tax on construction helps defray the costs of capital improvements and infrastructure.  Excise tax is levied at a rate of 1.2% of the construction value and is collected through the building permit process.

VEHICLE USE TAX 

Steamboat Springs’ vehicle use tax is levied on all automotive vehicles, mobile machinery, and self-propelled construction equipment for use or storage within the City of Steamboat Springs.  The tax is levied on the purchase price paid and is collected through the vehicle registration process with the Routt County Motor Vehicle Department.


VOLUNTARY DISCLOSURE AGREEMENT

Steamboat Springs has a voluntary disclosure program. Please contact a city sales and use tax auditor to begin the process.

  1. 03 March 2024 Final Sales Tax Report

    The City of Steamboat Springs has published the Final March 2024 Sales, Use, Accommodation, and Short-Term Rental (STR) Tax Report. Read on...

  2. 02 February 2024 Final Sales Tax Report

    The City of Steamboat Springs has published the Final February 2024 Sales, Use, Accommodation, and Short-Term Rental (STR) Tax Report. Read on...