Colorado county rules
Gunnison County, CO vacation rental rules and taxes
Gunnison County’s rentals center on Crested Butte and Mt. Crested Butte, each with its own license and housing taxes. As of a 2023 summary, the county and the City of Gunnison required only a sales tax license, but both planned rules; check before you list.
Checked against official sources November 8, 2026We couldn’t confirm whether Gunnison County has adopted a short-term rental license since 2023. In Crested Butte South and other subdivisions, HOA rules may limit or ban rentals. Ask the county before you list.
What to do
Get a state sales tax license
Needed for any rental unless a platform covers all your taxes.Source
Then your town or area
Towns set their own rental licenses and collect their own taxes, and the county’s rules cover only areas outside town limits. Pick your area.
Towns
Crested Butte
Crested Butte caps unlimited vacation rental licenses at 198 ($800 a year, by lottery), and owners who live in town at least six months can get an uncapped primary occupancy license ($250) for up to 90 nights. Applications are taken only in October. Stays owe 20.9% in taxes, including a 7.5% housing excise tax.
Full guideGunnison
As of a 2023 summary, the City of Gunnison required only a sales tax license for short-term rentals, with no inspection or local contact rule, though the city planned regulations. Stays owed about 12.9% in taxes.
Full guideMt. Crested Butte
Mt. Crested Butte requires a yearly short-term rental license ($400 new, $325 renewal, plus $10 per advertised guest), a town inspection, and a parking plan. A local representative must respond within 45 minutes. Stays owe about 18.8% in taxes, including a 4.9% housing excise tax.
Sources
- Sales & Use Tax Topics: Rooms & Accommodations · Colorado Department of Revenue
- Colorado Airbnb market data (active listings) · AirROI
- Gunnison Valley STR Regulations Table (12/2023 map; undated) · Real estate brokerage handout (author not named)
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 Spot something out of date?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.