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San Miguel County removes sales-tax license requirement for some short-term rental hosts
Summary
The board adopted a land-use code amendment and Resolution 2026-07 removing the county requirement that short-term rental applicants hold a separate Colorado sales tax license when platforms (Airbnb, VRBO) remit taxes on behalf of hosts.
The Board of County Commissioners adopted an amendment to land-use code section 5-3-001 that exempts short-term rental applicants from county-required Colorado sales tax licenses if the host uses platforms that remit sales taxes on the owner’s behalf.
Planning staff Nicola Kerr told commissioners the amendment was initiated in response to requests from applicants and guidance from the Colorado Department of Revenue to close unused sales tax accounts. "If you are exclusively using one of these platforms and they are remitting taxes on your behalf, then you do not need a Colorado sales tax license," Kerr said. The planning commission previously recommended the amendment, and town staff and county finance provided no objections.
The board opened and closed the public hearing (no public comments were received) and then moved to approve the amendment and adopt Board of County Commissioners Resolution 2026-07. The motion passed unanimously.
Practical effect: Hosts who rely exclusively on platforms that remit Colorado sales tax on their behalf will not have to obtain a separate Colorado sales tax license as a condition of short-term rental land-use approval in San Miguel County. Hosts who advertise and process rentals directly (via their own website) must still obtain a Colorado sales tax license.
