Summit County, Colorado
Frisco, CO vacation rental requirements
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.
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 Frisco
Make a parking plan
Submit a photo or drawing marking each parking space, and share it with guests. No parking on landscaping, streets, or rights-of-way.Source
Apply and sign the safety affidavit
Apply for a town STR license, pay $250, name a 24/7 emergency contact, and sign an affidavit that the home meets code and has working smoke and CO detectors and fire extinguishers.Source
Post the guest notice
Post emergency numbers, the address and 24/7 contact, the license, where the extinguishers and escape routes are, parking, trash, snow, noise, pet, and HOA rules.Source
Taxes on each stay
Stays under 30 days owe 15.725%: 6.375% state, county, transit, and housing, plus Frisco’s 2% sales, 2.35% lodging, and 5% STR excise taxes. 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. If you take direct bookings, file an annual town STR return by January 20.Source
Fees
$250 a year
| Short-term rental license (yearly, not prorated) | $250 |
|---|
Inspection checklist
What the inspector looks for, from Town of Frisco’s published checklist.
- Smoke and CO detectors, fire extinguishersAttested in a signed affidavit.Source
- Fireplaces and chimneys cleaned yearly
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 Guide & FAQs · Town of Frisco
- Short-Term Rental Taxes & Payments · Town of Frisco
- 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.