Colorado county rules
Summit County, CO vacation rental rules and taxes
Summit County is one of Colorado’s biggest rental markets: Breckenridge, Keystone, Frisco, Silverthorne, and Dillon together have about 7,000 Airbnb listings. Every town and the county license short-term rentals separately, and several cap licenses. State, county, transit, and housing sales taxes add up to 6.375% before town or county lodging taxes.
Checked against official sources November 8, 2026What to do
Get a state sales tax license
You need a Colorado sales tax license for stays under 30 days unless a platform collects everything for you. The state, county, transit, and housing taxes are filed with the Department of Revenue.Source
Then your town or area
Each town licenses its own short-term rentals and collects its own taxes; outside town limits the county’s rules apply. Pick your area.
Towns
Blue River
Blue River paused new short-term rental licenses and lapsed renewals through December 31, 2026 while it rewrites its rules. Existing 2026 licenses can keep operating. The town allows one license per owner.
Full guideBreckenridge
Breckenridge is Colorado’s biggest Airbnb market. Every rental needs a town license costing $756 per bedroom a year plus a business license tax, and new licenses are capped by zone, with a waitlist. Guests are limited to 2 per bedroom plus 4, and a local agent must answer complaints within an hour. Stays owe 12.275% in taxes, which Airbnb and Vrbo collect.
Full guideDillon
Dillon licenses short-term rentals for $700 a year. The application needs a floor plan with an egress plan for each floor, which you also post for guests. Stays owe 8.875% sales tax plus the town’s 6% lodging and 5% excise taxes.
Full guideFrisco
Frisco licenses short-term rentals for $250 a year and caps them at 900. You submit a parking plan and post a notice showing where the fire extinguishers and escape routes are. Stays owe 15.725% in taxes, including a 5% town excise tax; Airbnb and Vrbo collect the town taxes.
Full guideKeystone
Keystone became a town in 2024 and has licensed its own short-term rentals since October 2024. There’s no cap. The license is $285 a year, and houses, duplexes, and townhomes must include a parking diagram. The town added a 2% lodging tax in 2025.
Full guideSilverthorne
Silverthorne licenses short-term rentals for $150 to $500 a year by bedroom count and caps them at 10% of homes in most neighborhoods (50% in the town core). Owners sign a notarized self-inspection affidavit and post an emergency egress plan and parking plan in the unit. Stays owe 16.375% in taxes; Airbnb and Vrbo handle the town taxes.
Full guideUnincorporated Summit County
Outside town limits, Summit County licenses every short-term rental. In resort overlay areas like Copper Mountain there’s no cap; in neighborhood areas new licenses are capped by basin and limited to 35 paid bookings a year. Every application needs a parking plan, and the owner signs a self-inspection affidavit. Stays owe 6.375% sales tax plus the county’s 2% lodging tax.
Sources
- Sales & Use Tax Topics: Rooms & Accommodations · Colorado Department of Revenue
- Colorado Airbnb market data (active listings) · AirROI
- Tax Rates and Revenue Distributions · Town of Breckenridge Finance
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.