39-26-104-7

Amounts paid for the use of furnished rooms or accommodations, as defined under, § 39-26-102(11), C.R.S.,1973, are subject to the tax imposed under this section unless the rental period is for a term of thirty consecutive days or more, in which case the rental paid is exempt. (See also § 39-26-704(3), C.R.S. and Rule 39-26-704 -4).

Deposits paid for rooms or accommodations are not taxable when paid in advance. When rooms or accommodations are furnished, any deposits previously paid are taxable.

Notes

39-26-104-7

37 CR 18, September 25, 2014, effective 10/15/2014 38 CR 02, January 25, 2015, effective 2/14/2015 39 CR 10, May 25, 2016, effective 6/14/2016 40 CR 12, June 25, 2017, effective 7/15/2017 40 CR 23, December 10, 2017, effective 1/1/2018 41 CR 13, July 10, 2018, effective 7/30/2018 41 CR 14, July 25, 2018, effective 8/14/2018 42 CR 02, January 25, 2019, effective 12/18/2018, expires 4/17/2019. 42 CR 02, January 25, 2019, effective 12/18/2018 42 CR 06, March 25, 2019, effective 4/14/2019 43 CR 04, February 25, 2020, effective 3/16/2020 43 CR 17, September 10, 2020, effective 9/30/2020 44 CR 01, January 10, 2021, effective 1/30/2021 44 CR 07, April 10, 2021, effective 4/30/2021 44 CR 08, April 25, 2021, effective 5/15/2021 45 CR 04, February 25, 2022, effective 3/17/2022 45 CR 23, December 10, 2022, effective 12/30/2022 46 CR 08, April 25, 2023, effective 5/15/2023