Lake County, Colorado
Leadville, CO vacation rental requirements
Leadville licenses every short-term rental for $325, caps non-owner-occupied licenses at 12% of homes, and requires a Fire Marshal safety check. The city’s 4.92% accommodations tax is paid to the city; Airbnb and Vrbo don’t collect it.
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.
Lake County, Colorado
Then your town or area
Each town licenses its own short-term rentals and collects its own taxes; outside town limits the county’s rules apply. Pick your area.
City of Leadville
Pick your class
Class 1 is owner-occupied (you live there at least 255 days a year); Class 2 isn’t. Class 2 licenses are capped at 12%. More than one rental on a parcel needs a conditional use permit.Source
Get the safety check and apply
Have the Fire Marshal complete a property safety check, sign the affidavit, and apply through the city’s GovOS portal. Renewals need a new safety check every fourth year.Source
Taxes on each stay
Stays under 30 days owe 2.9% state plus county and city sales taxes, and Leadville’s 4.92% accommodations 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 accommodations tax with the city through GovOS, not the state. The city has no agreement with Airbnb or Vrbo, so you pay it yourself.Source
Fees
$325 per license
| Short-term rental license | $325 |
|---|
Inspection checklist
What the inspector looks for, from City of Leadville’s published checklist.
- Fire Marshal property safety checkNew licenses, then every fourth renewal.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
- Leadville Short Term Rental Program FAQ · City of Leadville (GovOS portal)
- Colorado Airbnb market data (active listings) · AirROI
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.