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DR 1485 (02/09/22)
COLORADO DEPARTMENT OF REVENUE
Denver CO 80261-0013
*DO=NOT=SEND* (303)238-SERV(7378)
Tax.Colorado.gov
County Lodging Tax Return
General Information Specific Line Instructions
Lodging owners who rent rooms and accommodations Line 1 Sales of Lodging Services—Enter the gross
for less than 30 days, must collect and remit the county sales of lodging services. If no sales were made
lodging tax. during the reporting period, enter zero.
Additional guidance and information can be found in the Line 2 Tax—Multiply the amount on line 1 by the county
Rooms and Accommodations publications, available online lodging tax rate. Tax rates can be found in the
at Tax.Colorado.gov. Colorado Sales/Use Tax Rates, DR 1002.
Due Date Line 3 Penalty—If this return and remittance is
Returns are filed on a quarterly basis and must be postmarked after the due date, a penalty of 10%
postmarked the 25th day of the month, following each plus 1/2% per month (not to exceed 18%) is
reporting period. A return must be filed even if no tax is due. due. Multiply the tax on line 2 by the applicable
percentage to determine penalty.
Revenue Online Electronic Filing
Line 4 Interest—If this return and remittance is
To file County Lodging Tax returns electronically, you must postmarked after the due date, interest is due at
first have a Revenue Online account. To create an account the prime rate, effective July 1 of the previous
or to log in to an existing account to file you return, go to year. Multiply the tax on line 2 by the applicable
Colorado.gov/RevenueOnline. interest rate to determine interest.
Amended Return Line 5 Amount Owed—Add lines 2, 3 and 4. This is the
County Lodging Tax Returns can be filed electronically amount due with your return.
through Colorado.gov/RevenueOnline. See Part 7: Filing and Remittance in the Colorado Sales
If you are filing an amended return, check the amended Tax Guide for additional penalty and interest information.
return box. A separate amended return must be filed for If filing by paper, sign and date the return and mail it with
each period. The amended return must show all lines as your payment to:
corrected, not merely the difference(s). The amended
return replaces the original in its entirety. Colorado Department of Revenue
Denver, CO 80261-0013
Payment Information
Retain a copy of this return for your records.
Payments can be made electronically or by paper check.
Electronic payment options can be found on Revenue
Online. For paper checks, write “County Lodging Tax,”
the account number and the filing period on the check to
ensure proper crediting to the account.
