LicensedRental

Gunnison County, Colorado

Crested Butte, CO vacation rental requirements

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.

Checked against official sources November 8, 2026

Download checklist (PDF)Free. A printable version of this guide to tick off, with the official sources.

Only when this town’s rules, fees, or forms change. Unsubscribe anytime.

Market
About 400 Airbnb listings
Unlimited license
$800 a year, 198 max
Lottery when oversubscribed; two per block face.Source
Primary occupancy license
$250 a year, 90 nights
Live there at least six months a year; no cap.Source
When to apply
October 1-31 only
Guests
2 per bedroom + 2, max 10
Drawings
Approved parking plan
Taxes
20.9%
Includes 7.5% vacation rental excise tax.Source

Licenses don’t transfer when a home sells, and the October-only window means a buyer may wait most of a year.

Your licensing checklist

In order: the state, the county, then the town.

State of Colorado

  1. 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

    MyBiz Colorado →

  2. 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

  3. 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.

Gunnison County, Colorado

  1. Get a state sales tax license

    Needed for any rental unless a platform covers all your taxes.Source

  2. 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.

Town of Crested Butte

  1. Pick your license

    If you live in the home or long-term rent it at least six months a year, the primary occupancy license allows 90 rental nights with no cap. Otherwise you need an unlimited license: only 198 can be active, only in certain zones, no more than two per block face, and the town holds a lottery when there are more applicants than openings.Source

  2. Apply in October

    Applications and renewals are taken October 1-31 for the next calendar year. Include a declaration of compliance, a parking plan showing the off-street parking zoning requires, consent to inspection, and a town business license. The home may be inspected before approval.Source

  3. Keep the license

    Unlimited licenses must show at least 29 rental nights the prior year to renew; primary occupancy licenses no more than 90. A local contact must physically respond to complaints within an hour.Source

  4. Taxes on each stay

    Stays under 30 days owe 20.9%: 2.9% state, 1% Gunnison County, 1% transit, 4% marketing district, 4.5% town sales tax, and the town’s 7.5% vacation rental excise tax. Airbnb and other platforms collect the state and state-administered taxes on their bookings; for direct bookings, file with the Colorado Department of Revenue. File the town’s sales and excise taxes with the Town of Crested Butte; ask the town whether Airbnb collects them.Source

Fees

$350 to $900 a year with the business license

Unlimited vacation rental license (yearly)$800
Primary residence vacation rental license (yearly)$250
Town business license (yearly)$100

Source

Inspection checklist

What the inspector looks for, from Town of Crested Butte’s published checklist.

  • Town inspectionBefore approval or lottery entry, and at renewal as the town decides.Source

House rules for guests

Guests
Two per bedroom plus two, ten max
Source
Parking
Off-street, per the approved plan
Kept clear year-round.Source
Local contact
On site within one hour
Source
Posted
Good Neighbor Guidelines
License number in every ad.Source

Sources

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.