Larimer County, Colorado
Estes Park, CO vacation rental requirements
Estes Park caps vacation homes in its residential zones at 322, with a short waitlist filled by lottery; commercial zones have no cap. A license costs $200 plus $50 per bedroom plus a $1,500 workforce housing fee each year, after a compliance and life-safety inspection. Stays pay 14.45%, all collected by the state, so Airbnb collects it all.
Checked against official sources November 8, 2026Download checklist (PDF)Free. A printable version of this guide to tick off, with the official sources.
The town page still mentions a 2021 moratorium on the residential waitlist alongside the 2025 lottery process. Ask the Clerk where the waitlist stands before you buy.
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.
Larimer County, Colorado
Then your town or area
Cities and towns make their own rental rules inside their limits; the county’s rules apply only outside them. Pick your area.
Town of Estes Park
Check your zone and the waitlist
In residential zones (RE, RE-1, E, E-1, R, R-1, R-2, RM) new licenses come off a waitlist; when it drops to ten or fewer after the January 31 renewal deadline, the town holds a lottery to refill it to 30. Commercial-zone homes are licensed as applications arrive. Check the town zoning map.Source
Get a state sales tax account
You need a Colorado sales tax account number to apply. Estes Park is a statutory town, so the state collects every tax on the stay.Source
Apply and pass the inspections
Submit the online application with proof of ownership, your sales tax account number, and a $200 deposit. Code enforcement does an initial compliance inspection, and the home must pass a life-safety inspection before the license is issued.Source
Renew by January 31
Pay the base fee, the per-bedroom fee, and the workforce housing linkage fee every year by January 31. Renewal notices go out in early December.Source
Taxes on each stay
Stays under 30 days owe 14.45%: 2.9% state, 1.05% Larimer County, 5% town, and the 5.5% Estes Park Local Marketing District 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. All of these are state-administered, so Airbnb and Vrbo collect them on their bookings. For direct bookings, file the sales tax and the marketing district tax (form DR 1490) with the state.Source
Fees
A three-bedroom home pays $1,850 for 2026
| Application deposit (credited to the license fee) | $200 |
|---|---|
| Annual base fee | $200 |
| Per bedroom, yearly | $50 |
| Workforce Housing Regulatory Linkage Fee, yearly | $1,500 (2026); $1,550 (2027) |
Inspection checklist
What the inspector looks for, from Town of Estes Park’s published checklist.
House rules for guests
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
- Vacation Home Licensing · Town of Estes Park, Town Clerk’s Office
- Sales Tax · Town of Estes Park
- 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.