| Notice Filed with SOS |
12/15/2025 |
| Rule |
ProposedRuleAttach2025-00625.pdf
|
| Additional Information |
AddInfoAttach2025-00625.doc
|
| Statutory Authority |
The statutory bases for this rule are sections 29-2-203, 30-11-107.5, 39-21-112, and 39-21-119.5, C.R.S. |
| Description of Subjects/Issues |
The purpose of this rule is to require the electronic filing of the county lodging tax and visitor benefit tax return and the electronic payment of the county lodging tax. Specifically, the rule: defines certain terms used therein; prescribes the dates over a three-year period by which a person shall comply with the electronic filing and payment requirements based on the person’s annual gross sales of rooms and accommodations; and articulates that when a person meets the threshold to require electronic filing of the county lodging tax and visitor benefit tax return and remittance of the county lodging tax, all future returns and remittances shall be filed and paid electronically regardless of whether the person’s annual gross sales of rooms or accommodations fall below the threshold in a subsequent calendar year. |
| Comments |
The Department encourages the public to participate through video conference because of additional participation features it provides. Participants are welcome to use a webcam to appear by video but can also leave their video camera off. If you would like to virtually attend the rulemaking hearing, please register to participate virtually using this link: https://us02web.zoom.us/meeting/register/gGOo8eMuSq6Zi-gvu8-7Pg
Parties wishing to attend or participate by teleconference should connect as follows:
Phone Number: 1 (669) 900-6833
Meeting ID: 845 1132 5823 |
| Submitted in response to issues raised by COLS/OLLS? |
|
| Is this rule adopted in response to recent legislation? |
|
| Hearing Date |
01/15/2026 |
| Hearing Time |
10:00 AM |
| Hearing Location |
Virtual Hearing - See Comments |
| Contact Name |
Josh Pens |
| Contact Title |
Director |
| Contact Telephone |
3038665627 |
| Contact email |
dor_taxrules@state.co.us |