The short version
- Check your jurisdiction first. A Breckenridge mailing address doesn’t mean the Town of Breckenridge’s rules apply. Many addresses fall under unincorporated Summit County.
- In the Town of Breckenridge, every short-term rental needs a license, plus a regulatory fee of $756 per studio or bedroom per year.
- Lodging in Breckenridge is taxed at 12.275% in total, across five layers.
- Licenses are capped in most of Summit County’s residential areas, and they don’t transfer when a property sells.
Who regulates your rental?
Summit County’s short-term rentals are licensed by whichever government the property sits in: the Town of Breckenridge, Frisco, Silverthorne, Dillon, Keystone (a town since 2024), Blue River, or unincorporated Summit County. Each has its own license, fees, caps and renewal dates.
Mailing addresses can be misleading, so confirm the jurisdiction with the county’s parcel lookup before you buy or list. That one answer decides which rules, and which tax returns, apply.
Town of Breckenridge: the rules
- A license for every rental. The town requires a short-term rental license for each property, however it’s marketed, and the license number must appear in every listing.
- A yearly regulatory fee of $756 per studio or bedroom, on top of the business license.
- Zones and caps. The town uses zones: the Resort Zone isn’t capped, while other zones have caps and waitlists. Check your address on the town’s zone map.
- Licenses don’t transfer. A new owner applies for their own license, which matters a lot in a capped zone.
Breckenridge lodging tax: 12.275%
Stays under 30 days in Breckenridge, including condos and homes, carry five tax layers:
| Tax | Rate | Paid to |
|---|---|---|
| Colorado state sales tax | 2.9% | State |
| Summit County tax | 2.75% | State (on the county’s behalf) |
| Special district tax (MHA) | 0.725% | State (special district) |
| Town sales tax | 2.5% | Town of Breckenridge |
| Town accommodation tax | 3.4% | Town of Breckenridge |
| Total | 12.275% |
Rates as published by the Town of Breckenridge. Confirm your property’s rates by address before filing.
Who files the returns?
If you rent only through Airbnb, Vrbo or a licensed property manager, the town says you don’t need to file the periodic tax returns yourself; the platform or manager handles them. If you take any direct bookings, you file the town taxes with the Town of Breckenridge and the state, county and district taxes with the Colorado Department of Revenue. Town returns are due on the 20th of the month after the filing period.
Most owners mix the two at some point, such as a repeat guest who books directly, so keep track of which bookings went where.
Unincorporated Summit County
The county uses overlay zones. Resort areas such as Copper Mountain aren’t capped, while neighborhood areas have license caps by basin and a limit on bookings per year. Several basins have waitlists, so check the county’s short-term rental office for current numbers before you count on rental income.
What it means for your books
- Record the gross booking, not the payout. Book platform fees, cleaning and taxes separately so income and costs are both right.
- Separate collected taxes from taxes you owe. Keep what Airbnb, Vrbo or your manager remitted apart from direct bookings you must file yourself.
- Budget the license and per-bedroom fee as a yearly fixed cost, alongside HOA dues and insurance.
- Log owner stays. Your CPA needs rented nights and personal nights counted separately.
- Plan for the seasons. Winter carries the year, so a Cash Map for spring and fall keeps HOA dues and repairs covered.
Kellcat keeps mountain rental books remotely, property by property. See mountain short-term rental bookkeeping, start with the STR Financial Starter Kit, or book a Discovery Call.
Why mountain towns? I’m a mountain lover. I ski, I mountain bike, and I’d rather be outdoors in the mountains than almost anywhere. Helping owners here keep clear books is my kind of work. — Brian
This guide is general information, not tax or legal advice. Rules, caps and rates change often in mountain towns, so confirm current requirements with your town or county and your CPA.
Sources
- Town of Breckenridge: Accommodation Unit (Short Term Rentals) Licenses; Sales and Accommodation Tax; Accommodations Tax.
- Summit County: Short-Term Rental Regulations and Licensing.
- Town of Keystone, Town of Frisco, Town of Dillon, Town of Silverthorne and Town of Blue River short-term rental pages.
