Colorado county rules
Otero County, CO vacation rental rules and taxes
Otero County’s rental market is small, about 33 Airbnb listings in La Junta. The county land use code we read doesn’t mention short-term rentals; it allows bed and breakfasts by right only in commercial zones, so ask the land use office about a home in a farm or residential zone.
Checked against official sources November 8, 2026What we checked (November 2026): One web search for Otero County, La Junta, and Rocky Ford short-term rental rules. We read the first fifth of the county land use code (no STR rules there), the state rate table, and the state county lodging tax report (Otero isn’t on it).
What to do
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 Otero County Land Use office whether your address needs a permit, and check your HOA or deed covenants.
Taxes on each stay
Stays under 30 days owe 2.9% state and 1% Otero County sales tax (plus 4% in La Junta or Rocky Ford, and 1% health district tax in La Junta). Airbnb and other platforms collect the state and state-administered taxes on their bookings; for direct bookings, file with the Colorado Department of Revenue. Town taxes here are state-collected, so platforms collect them.Source
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.
Towns
Sources
- Colorado Sales/Use Tax Rates (DR 1002), January 2026 · Colorado Department of Revenue (Colorado State Publications Library copy)
- Colorado Airbnb market data (active listings) · AirROI
- Otero County Land Use Code (adopted 2009, amended March 10, 2025) · Otero County
- County Lodging Tax Report, 2012 to date · Colorado Department of Revenue
- Sales & Use Tax Topics: Rooms & Accommodations · Colorado Department of Revenue
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 Spot something out of date?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.