Summit County, Colorado
Dillon, CO vacation rental requirements
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.
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.
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 Dillon
Draw the floor plan and egress plan
For each floor, show the address, the windows and doors guests can escape through, and where the fire extinguishers, smoke and CO detectors, and breaker box are. Submit it and post it in the unit.Source
Apply or renew in MUNIRevs
Pay $700. Licenses expire May 31 and don’t renew automatically; unfinished renewals must stop operating.Source
Taxes on each stay
Stays under 30 days owe 8.875% sales tax (state, county, transit, housing, and town), plus Dillon’s 6% lodging tax and 5% 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 and Vrbo collect the town lodging tax by agreement; ask the town whether they collect the excise tax. File town taxes in MUNIRevs.Source
Fees
$700 a year
| Short-term rental license | $700 |
|---|
Inspection checklist
What the inspector looks for, from Town of Dillon’s published checklist.
- Fire extinguishers, smoke and CO detectorsShown on the floor plan.Source
- First aid kit and flashlights
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
- Short Term Rental (STR) Regulations · Town of Dillon
- Lodging Tax Info · Town of Dillon Finance
- Colorado Airbnb market data (active listings) · AirROI
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.