LicensedRental

San Miguel County, Colorado

Mountain Village, CO vacation rental requirements

Mountain Village, the ski village above Telluride, requires its own short-term rental license and business license. According to a 2026 property manager’s guide, stays owe 9.47% sales tax plus a 4% short-term rental tax, and owners file the town taxes themselves in MUNIRevs. Many condo HOAs add their own limits.

Checked against official sources November 8, 2026

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Market
About 340 Airbnb listings
Average revenue about $89,000 (AirROI).Source
Town license
STR license and business license
Separate from Telluride’s.Source
Taxes
About 13.47%
9.47% sales tax plus a 4% STR tax (property manager’s summary).Source
Platforms
Owner files town taxes

We couldn’t open the town’s own pages; everything here comes from a July 2026 property manager’s guide. Ask the town for its license fee, inspection, occupancy, and local contact rules before you list.

Your licensing checklist

In order: the state, the county, then the town.

State of Colorado

  1. 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

    MyBiz Colorado →

  2. 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

  3. 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.

San Miguel County, Colorado

  1. Get a state sales tax license

    Needed for any rental unless a platform covers all your taxes.Source

  2. 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.

Town of Mountain Village

  1. Check your HOA

    Most Mountain Village homes are condos or in planned communities, and building HOAs may cap rental nights or ban short stays. Read your CC&Rs first.Source

  2. Get the town licenses

    Apply to the Town of Mountain Village for a short-term rental license and a business license. A Telluride license doesn’t cover Mountain Village.Source

  3. Taxes on each stay

    Stays under 30 days owe about 13.47%: 2.9% state, 1% San Miguel County, 1.07% SMART transit, 4.5% town sales tax, and a 4% town short-term rental 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. File the town’s taxes in MUNIRevs; the guide we read says platforms don’t remit them for you.Source

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.