Colorado county rules
Pitkin County, CO vacation rental rules and taxes
Pitkin County is home to Aspen and Snowmass Village, two of Colorado’s most expensive rental markets, each with its own permit and taxes that Airbnb doesn’t collect. Outside the towns, the county licenses only a small number of rentals.
Checked against official sources November 8, 2026Basalt sits partly in Pitkin County; its page is under Eagle County, where most of the town and its town hall are.
What to do
Get a state sales tax license
Every rental owner needs one unless a platform covers all your taxes. In Aspen and Snowmass Village, platforms don’t collect the town taxes, so you’ll file with the town too.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.
Towns
Aspen
Aspen requires a yearly short-term rental permit ($394, or $148 per unit in a lodge) plus a $150 business license, and new Classic permits are capped by zone with a waitlist. Owners self-inspect and post a fire escape plan. Taxes run 17.35% or 22.35% depending on the permit, and Airbnb doesn’t collect the city’s share.
Full guideSnowmass Village
Snowmass Village requires a town business license ($85) and a yearly short-term rental permit ($400 per unit), both through MUNIRevs, with permits expiring April 30. Stays owe 13.05% in sales and lodging taxes, and Airbnb and VRBO don’t collect the town’s share.
Full guideUnincorporated Pitkin County
Outside Aspen and Snowmass Village, Pitkin County licenses short-term rentals, but new licenses are hard to get: current rules favor homes with rental history from 2017 to 2022, and most rural and remote areas are off limits. The county is studying a rewrite. Only about 73 rentals are licensed.
Sources
- Sales & Use Tax Topics: Rooms & Accommodations · Colorado Department of Revenue
- Colorado Airbnb market data (active listings) · AirROI
- Snowmass Village, CO: occupancy tax help article · Airbnb
- Pitkin County’s short-term rentals lag behind neighbors. Is that a problem? (August 19, 2026) · Aspen Public Radio
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 Spot something out of date?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.