CITY OF COLORADO SPRINGS TAX GUIDE
LODGERS AND CAMPGROUND RENTAL TAX
In addition to the City of Colorado Springs sales tax on lodging services, the City Code imposes
a two percent (2%) Lodgers Tax on the sale of lodging or campground space rental. The purpose
of the tax is to attract visitors and to enhance the economy of the City and the Pikes Peak region.
The Lodgers (or campground space rental) tax is reported on the combined City sales and use tax
return and is required to be filed by the 20th day of the month following the reporting period.
The Lodgers tax is placed in a special fund separate from the City’s General Fund and is to be
used only for its intended purpose.
Lodgers tax is imposed on the entire amount charged for the furnishing of lodging services or
campground space rental to any occupant of a hotel, inn, bed and breakfast, apartment hotel,
motor hotel, guesthouse, guest ranch, resort, mobile home, auto camp, trailer court or park,
campground, or similar establishment for a period of less than thirty (30) consecutive days.
Lodgers tax does not apply to a specifically stated charge for the use of meeting rooms, display
rooms, banquet facilities or other facilities that do not contain sleeping accommodations.
The City Code provides an exemption from the imposition of Lodgers tax for the sale of lodging
or campground space rental to any occupant who enters into a written agreement for occupancy
of a room or rooms or campground space for a period of at least thirty (30) consecutive days.
This exemption applies to persons or organizations that contract with a lodging facility to rent
one or more rooms for a period of at least thirty (30) consecutive days, even though the
individual(s) who actually occupies the room(s) may not be the same each day, provided that the
same room(s) is rented each day.
The provisions of Chapter 2, Article 7 of the City Sales and Use Tax Ordinance apply to the
Lodger’s Tax. Any sale qualifying for an exemption