Elbert County, Colorado
Elizabeth, CO vacation rental requirements
Until 2024 Elizabeth didn’t allow short-term rentals. In April 2024 the Town Board took up Ordinance 24-02 to allow them in most residential and downtown zones with a three-year registration (about $30) and a life-safety inspection. We couldn’t confirm it passed; call the town before you list.
Checked against official sources November 8, 2026Download checklist (PDF)Free. A printable version of this guide to tick off, with the official sources.
What we checked (November 2026): the April 9, 2024 staff memo and draft Ordinance 24-02 from the Town Board packet; one search for a current town STR page found none. The draft says nothing about occupancy, parking, floor plans, or a local contact.
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.
Elbert County, Colorado
Ask before you list
We found no short-term rental license here, but zoning may still treat renting by the night as a lodging or commercial use. Ask the Elbert County Community and Development Services office whether your address needs a permit, and check your HOA or deed covenants.
Taxes on each stay
Stays under 30 days owe 2.9% state plus 1% Elbert County sales tax (plus 4% in Elizabeth or 1.5% in Kiowa). Airbnb and other platforms collect the state and state-administered taxes on their bookings; for direct bookings, file with the Colorado Department of Revenue. Town sales taxes here are state-collected, so platforms collect them. Kiowa voters approved a new 1% lodging tax in November 2025, per Avalara; ask the town who collects it.Source
Inside a town
Towns make their own rules inside their limits; the county’s zoning applies only outside them. Call the town hall if your rental is in town.
Town of Elizabeth
Confirm the rules with the town
The 2024 staff memo says short-term rentals weren’t allowed in town before Ordinance 24-02. Ask the town clerk whether it was adopted and what the current fee is.Source
Register and pass an inspection
As proposed: apply with proof you own the home (or the owner’s signed affidavit), pay the fee, and pass a life-safety inspection at your cost. Registration lasts three years.Source
Taxes on each stay
Stays under 30 days owe 2.9% state, 1% Elbert County, and 4% Elizabeth sales tax, about 7.9%. Airbnb and other platforms collect the state and state-administered taxes on their bookings; for direct bookings, file with the Colorado Department of Revenue. Elizabeth’s sales tax is state-collected, so platforms collect it.Source
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
- Colorado Sales/Use Tax Rates (DR 1002), January 2026 · Colorado Department of Revenue (Colorado State Publications Library copy)
- Staff memo and draft Ordinance 24-02 (Land Use and Development Code amendments) · Town of Elizabeth
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.