The short version
- The Town of Crested Butte caps unlimited licenses at 198, at most two per block face, assigned by lottery when demand is higher.
- Town licenses are only accepted October 1–31, for the following calendar year.
- Lodging tax totals about 20.9% in the Town of Crested Butte and 18.8% in Mt. Crested Butte.
- Gunnison County’s new license for unincorporated areas takes effect January 1, 2027.
Town of Crested Butte
The town offers two license types:
| License | Fee | Limits |
|---|---|---|
| Unlimited | $800 / year | Capped at 198 licenses, max 2 per block face; at least 29 rented nights a year |
| Primary Occupancy | $250 / year | Owner lives there 6+ months a year; up to 90 rental nights; no cap |
- Applications and renewals are accepted October 1–31 only; licenses run January 1 to December 31.
- An inspection is required before a license is approved.
- A local contact must be available 24/7 and able to respond in person within one hour.
Mt. Crested Butte
- Every unit needs a license. There’s no cap and no zoning limit.
- The renewal window runs August 1 to November 2, and licenses expire December 31.
- New licenses require an inspection.
- The town FAQ lists $400 for a new license and $325 to renew, plus a $10-per-person occupancy fee
- The license number must appear in every online listing and be posted near the front door.
- On November 3, 2026, voters decide on a 5% increase to the town’s short-term rental excise tax for residentially assessed units. If it passes, the 18.8% total rises, so check the town’s lodging tax page before you price 2027 stays.
Lodging tax
| Tax | Town of Crested Butte | Mt. Crested Butte |
|---|---|---|
| Colorado state sales tax | 2.9% | 2.9% |
| Gunnison County | 1.0% | 1.0% |
| Gunnison Valley RTA | 1.0% | 1.0% |
| Local Marketing District | 4.0% | 4.0% |
| Town sales tax | 4.5% | 5.0% |
| Town short-term rental excise tax (housing) | 7.5% | 4.9% |
| Total | 20.9% | 18.8% |
State, county, RTA and marketing district taxes are paid to the state; town taxes are paid to each town. Rates as published by the towns for 2026.
Gunnison County (unincorporated)
Local reporting (Crested Butte News, October 2026) says the county adopted a short-term rental license for unincorporated areas, effective January 1, 2027. Check the final fee and rules at gunnisoncounty.org before you list. Lodging tax in unincorporated areas is about 8.9%, all collected by the state.
Who files the returns?
- Airbnb lists both Town of Crested Butte taxes among those it collects.
- In Mt. Crested Butte, Airbnb and Vrbo remit town taxes (unless a Vrbo host uses connected property-management software). Platform-only hosts still file a gross-sales return, and returns are due the 20th.
- On direct bookings or other channels, you collect and file every layer yourself.
What it means for your books
- Record the gross booking, not the payout, with fees, cleaning and taxes booked separately.
- Calendar October. Missing the town window means waiting a year.
- Track rented nights. Unlimited licenses need 29+ nights; Primary Occupancy licenses stop at 90.
- Keep platform-collected tax apart from direct-booking tax you owe, and file the gross-sales returns.
- Price with a 19–21% tax load in mind when you set nightly rates and run your break-even.
Kellcat keeps mountain rental books remotely from Littleton, property by property. See mountain short-term rental bookkeeping, start with the STR Financial Starter Kit, or book a free Discovery Call on Google Meet. Own a business in town too? Kellcat keeps monthly books for businesses of all kinds, remotely.
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, fees and rates change often in mountain towns, so confirm current requirements with your town or county and your CPA.
Sources
- Town of Crested Butte: Unlimited Vacation Rental Regulations
- Town of Crested Butte: Primary Occupancy Vacation Rental Regulations
- Town of Crested Butte: 2026 Fee Schedule
- Town of Mt. Crested Butte: Lodging Taxes
- Crested Butte News: Mt. CB moves forward with 5% STR excise tax increase (July 2026)
- Crested Butte News: County establishes licensing for STRs (Oct 2026)
