Pitkin County, Colorado
Aspen, CO vacation rental requirements
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.
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.
Pitkin County, Colorado
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.
City of Aspen
Pick the right permit
Owner-Occupied permits are for your primary residence (two proofs of residency) and allow 120 rental nights a year. Classic permits have no night limit but are capped in residential zones, with a $394 nonrefundable waitlist fee. Lodging Exempt permits are for lodge and condo-hotel managers. A 90-day Temporary permit lets a new owner honor the prior owner’s bookings.Source
Self-inspect and draw the fire escape plan
Complete the city’s self-inspection checklist: smoke alarms in and outside every bedroom, carbon monoxide alarms outside bedrooms and on each floor, egress windows in every bedroom, a 5-pound ABC extinguisher mounted in the kitchen, a posted address, and a fire escape plan posted where guests can see it, showing the layout, all rooms and exits, and arrows to the exits.Source
Apply in Localgov
Since June 2026, apply at tax.localgov.org with the HOA affidavit and approval letter, self-inspection affidavit, public notice affidavit, reservations affidavit, and proof of ownership. Get a city business license too.Source
Renew every year
Permits expire at year end. The renewal window runs November 15, 2026 to January 14, 2027; a missed renewal ends the permit, and a new application may land on the waitlist. You must show at least one short-term stay a year in your tax filings.Source
Taxes on each stay
Stays under 30 days owe 17.35% (owner-occupied or lodge-exempt) or 22.35% (Classic), including Aspen’s 2.4% sales tax, 2% lodging tax, and 5% or 10% STR excise 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. Airbnb doesn’t collect Aspen’s taxes: file the city’s sales, lodging, and excise taxes monthly in Localgov by the 20th, even with no stays.Source
Fees
$544 a year for most owners ($394 permit plus $150 business license)
| STR permit, Classic, Owner-Occupied, or Temporary (yearly) | $394 |
|---|---|
| STR permit, Lodging Exempt (yearly) | $148 per unit |
| Classic waitlist | $394 (nonrefundable) |
| City business license (yearly) | $150 |
Fees are non-refundable. Source
Inspection checklist
What the inspector looks for, from City of Aspen’s published checklist.
- Smoke alarmsInside each bedroom, outside each sleeping area, one per floor; new batteries yearly.Source
- Carbon monoxide alarmsOutside each bedroom and one per floor.Source
- Egress windowsIn every bedroom; ladders in basement window wells.Source
- Fire extinguisherOne 5-lb ABC, mounted in the kitchen.Source
- Fire escape planPosted; shows layout, rooms, exits, and arrows.Source
- PostedPermit, business license, and Good Neighbor Guide.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
- Short Term Rental Permit · City of Aspen
- Self Inspection Checklists & Affidavit, Short-term Rental Program · City of Aspen Community Development
- Lodging and STR Taxes · City of Aspen Finance
- Colorado Airbnb market data (active listings) · AirROI
- Aspen, CO: occupancy tax help article · Airbnb
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.