La Plata County, Colorado
Unincorporated La Plata County, CO vacation rental requirements
Outside Durango, Bayfield, and Ignacio, La Plata County had no short-term rental license as of October 2023, though it was studying permits, caps, and yearly fees. Rentals still owe sales and lodgers taxes, and the county uses a listing-tracking service to check that owners pay.
Checked against official sources November 8, 2026Download checklist (PDF)Free. A printable version of this guide to tick off, with the official sources.
Our most recent source is an October 2023 news report. The county may have adopted rules since; confirm before you list.
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.
La Plata County, Colorado
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.
Unincorporated La Plata County
Ask county planning what’s changed
In late 2023 the county was surveying residents about operating permits, caps, and yearly fees, and considering a noise ordinance first. Ask La Plata County Planning whether anything has been adopted before you list. Check your HOA covenants too.Source
Taxes on each stay
Stays under 30 days owe 2.9% state sales tax plus La Plata County sales tax and the county lodgers 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. The county checks listings against lodgers tax filings, so register and file even if a platform collects for you.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
- The long-term future of short-term rentals in SW Colorado (October 9, 2023) · Durango Herald
- The Airbnb apocalypse (December 9, 2021) · Durango Telegraph
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.