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DR 1490 (02/11/22)
COLORADO DEPARTMENT OF REVENUE
Denver CO 80261-0013
*DO=NOT=SEND* (303) 238-SERV (7378)
Tax.Colorado.gov
Local Marketing District Tax Return
General Information Specific Line Instructions
Lodging owners who rent or lease rooms and Line 1 Sales of Lodging Services—Enter the gross sales
accommodations for less than 30 days, must collect and of lodging services. If no sales were made during the
remit the local marketing district tax. reporting period, enter zero.
Additional guidance and information can be found in the Line 2 Tax—Multiply the amount on line 1 by the local
Rooms and Accommodations publication, available online at marketing district tax rate. Tax rates can be found in
Tax.Colorado.gov. the Colorado Sales/Use Tax Rates, DR 1002.
Revenue Online Electronic Filing Line 3 Penalty—If this return and remittance is
To file Local Marketing District Tax Returns electronically, postmarked after the due date, a penalty of 10%
you must first have a Revenue Online account. To create an plus 1/2 % per month (not to exceed 18%) is
account or to log in to an existing account to file your return, due. Multiply the tax on line 2 by the applicable
go to Colorado.gov/RevenueOnline. percentage to determine penalty.
Due Dates Line 4 Interest—If this return and remittance is
postmarked after the due date, interest is due at
Returns are filed with the same filing frequency and due date the prime rate, effective July 1 of the previous year.
as the Sales Tax Return, DR 0100, and must be postmarked Multiply the tax on line 2 by the applicable interest
by the 20th day of the month, following each reporting period. rate to determine interest.
A return must be filed even if no tax is due.
Line 5 Amount Owed—Add lines 2, 3 and 4. This is the
Amended Return amount due with your return.
If you are filing an amended return, check the amended See Part 7: Filing and Remittance in the Colorado Sales Tax
return box. A separate amended return must be filed for Guide for additional penalty and interest information.
each period. The amended return must show all lines as If filing by paper, sign and date the return and mail it with
corrected, not merely the difference(s). The amended return your payment to:
replaces the original in its entirety.
Colorado Department of Revenue
Payment Information Denver, CO 80261-0013
Payments can be made electronically or by paper check. Retain a copy of this return for your records.
Electronic payment options can be found on Revenue
Online. For paper checks, write “Local Marketing Tax”, the
account number and the filing period on the check to ensure
proper crediting to the account.
