SALES TAX

The City has authorized sales tax rates totaling 2.4%. The City of Aspen has also authorized a lodging tax totaling 2.0%. The City’s 2.4% sales tax and 2.0% lodging tax are remitted directly to the City of Aspen. The remaining 6.9% sales taxes (State, District and County) are remitted directly to the State of Colorado.

The total combined sales and lodging tax rate for a traditional lodge in Aspen is 11.3%. A shortterm rental property lodge will have to collect and remit:

• an additional 5% excise tax on nightly stays if the property is either an “owner occupied” or “lodge exempt” property; or

• an additional 10% excise tax on nightly stays if the property is a “classic” (investment property or second homeowner property).

The City of Aspen sales taxes collected under the defined rates above were adopted with uses specified by voters to only include the following: