Summit County, Colorado
Breckenridge, CO vacation rental requirements
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.
Checked against official sources November 8, 2026Download checklist (PDF)Free. A printable version of this guide to tick off, with the official sources.
Fines run up to $1,000 a day until a violation is fixed.
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.
Summit County, Colorado
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.
Town of Breckenridge
Check your zone and the cap
Look up your address on the town’s short-term rental area map. Zones 1, 2, and 3 are capped and new applicants may go on a waitlist; resort properties near the lifts aren’t capped but must have a 24-hour front desk, security, housekeeping, and garage parking. A license issued before September 2022 can renew until the property sells.Source
Apply and pay the fee
Apply to the Finance Department for an accommodation unit license and pay $756 per bedroom plus the business license tax. The license can’t be transferred to a buyer.Source
Advertise correctly
Every ad must show “Breckenridge Business License No.” with your number and “Maximum overnight occupancy” with your limit.Source
Taxes on each stay
Stays under 30 days owe 12.275%: 2.9% state, 2% county, 0.75% transit, 0.725% housing, 2.5% town sales tax, and 3.4% town accommodations 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 and Vrbo collect the town taxes too for licensed hosts under an agreement with Breckenridge. For direct bookings, file town returns with Breckenridge Finance.Source
Fees
$756 per bedroom a year, plus business license tax
| Short-term rental regulatory fee (per studio or bedroom, yearly) | $756 |
|---|---|
| Business and occupational license taxNot stated in text on the town page. | Varies |
Inspection checklist
What the inspector looks for, from Town of Breckenridge’s published checklist.
House rules for guests
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
- Ordinance No. 28, Series 2022: Accommodation Unit License Regulations · Town of Breckenridge
- Accommodation Unit (Short Term Rentals) Licenses · Town of Breckenridge Finance
- Tax Rates and Revenue Distributions · Town of Breckenridge Finance
- Colorado Airbnb market data (active listings) · AirROI
- Breckenridge short-term rental regulations are officially put into place · Summit Daily
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.