LicensedRental

Colorado county rules

Lincoln County, CO vacation rental rules and taxes

Lincoln County, home to Limon and Hugo on I-70, has very few short-term rentals. County zoning doesn’t list them, so a nightly rental outside town may need special review. The county has a lodging tax (rate not published; ask the county) on top of 2% county sales tax.

Checked against official sources November 8, 2026
Market
Very small
AirROI lists no market here with 17 or more listings (Limon and Hugo aren’t listed).Source
County rental rules
Not listed in zoning
Unlisted uses go to special review; rented guest houses aren’t part of a farm dwelling.Source
County lodging tax
Yes, rate not confirmed
State-collected; platforms collect it. Ask the county for the rate.Source
County sales tax
2%

What we checked (November 2026): One web search for Lincoln County and Limon short-term rental rules and lodging tax. We read the first half of the county zoning regulations (no STR rules there), the state rate table, and the state county lodging tax report. We did not read Limon’s municipal code.

What to do

  1. Ask before you list

    We found no short-term rental license here, but zoning may still treat renting by the night as a lodging or commercial use. Ask the Lincoln County Land Use office whether your address needs a permit, and check your HOA or deed covenants.

  2. Taxes on each stay

    Stays under 30 days owe 2.9% state and 2% Lincoln County sales tax plus the county lodging tax, and 2.75% in Limon or 2% in Hugo. Airbnb and other platforms collect the state and state-administered taxes on their bookings; for direct bookings, file with the Colorado Department of Revenue. County and town taxes are state-collected, so platforms collect them.Source

  3. Inside a town

    Towns make their own rules inside their limits; the county’s zoning applies only outside them. Call the town hall if your rental is in town.

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 Spot something out of date?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.