Boulder County, Colorado
Unincorporated Boulder County, CO vacation rental requirements
Outside town limits, Boulder County licenses short-term rentals in the owner’s primary residence ($350, then $250 to renew), and whole-home vacation rentals only in its Forestry and Mountain Institutional zones, capped at 277 licenses. Applications need a floor plan marking exits and alarms, a property map with parking, $500,000 insurance, and a local manager who can arrive within an hour.
Checked against official sources November 8, 2026Download checklist (PDF)Free. A printable version of this guide to tick off, with the official sources.
Your licensing checklist
In order: the state, the county, then the town.
State of Colorado
Get a state sales tax license
If you rent rooms or a home for stays under 30 days, Colorado requires a sales tax license from the Department of Revenue. Platforms like Airbnb collect the state and state-administered taxes on their bookings; you file for anything booked directly.Source
Check for home-rule city taxes
Many cities and mountain towns collect their own sales and lodging taxes. Platforms aren’t required by the state to collect these, so you may need a separate city tax license and returns.Source
Get your county or city rental license
Most Colorado mountain counties and towns, and Denver, require a short-term rental license or permit, often with an inspection, an occupancy limit, posted information, and a local responder. Pick your area for the rules.
Boulder County, Colorado
Then your town or area
Cities and towns make their own rental rules inside their limits; the county’s rules apply only outside them. Pick your area.
Boulder County (unincorporated areas)
Pick the license type
A short-term rental license is for your primary residence, where you live more than six months a year; you can rent up to 45 nights a year while away. A vacation rental license covers whole-home rentals and is only available in the Forestry and Mountain Institutional zones, mostly in the western mountains, under a 277-license cap. Neither is allowed on the plains around Boulder, Longmont, and Lyons.Source
Prepare the floor plan and property map
Draw a floor plan labeling the bedrooms you’ll rent, egress windows and doors, and where the smoke and carbon monoxide alarms and extinguishers are. Add a map of the property showing its boundaries, access, and all parking (an aerial from the Assessor’s site works as a base).Source
Gather the rest and apply
Include your Colorado ID and residence affidavit, the deed, proof of $500,000 liability insurance covering rentals, property tax receipts, water and sewer or septic proof, a Building Lot Determination, and your sales tax license (or proof platforms remit). West of US 36 you also need a Wildfire Partners assessment from the past six years.Source
Taxes on each stay
Stays under 30 days owe 2.9% state plus Boulder County, RTD, and district sales taxes. Airbnb and other platforms collect the state and state-administered taxes on their bookings; for direct bookings, file with the Colorado Department of Revenue. Platforms collect these state-administered taxes.Source
Fees
$350 or $500 to start; $250 or $300 to renew
| Short-term rental license (new) | $350 |
|---|---|
| Short-term rental license (renewal)If no confirmed violations or unpermitted work in the term. | $250 |
| Vacation rental license (new) | $500 |
| Vacation rental license (renewal) | $300 |
Inspection checklist
What the inspector looks for, from Boulder County (unincorporated areas)’s published checklist.
House rules for guests
Sources
- Sales & Use Tax Topics: Rooms & Accommodations · Colorado Department of Revenue
- Sales Tax Guide and Colorado Sales/Use Tax Rates (DR 1002) · Colorado Department of Revenue
- Short-term Rental Regulation (Issue Brief, January 2026) · Colorado Legislative Council Staff
- Short-Term Rental license application checklist (2024) · Boulder County Community Planning & Permitting
A plain-language summary to help you prepare, not legal advice. Rules and fees change; confirm with the office before you apply. Spot something out of date? Email hello@licensedrental.com.