The short version
- Town or county? The Town of Estes Park licenses rentals inside town limits; Larimer County licenses the unincorporated Estes Valley.
- Town vacation home licenses are capped at 322 in residential zones, with a lottery-based waitlist. Commercial zones aren’t capped.
- Town fees include a $200 base fee, $50 per bedroom and a $1,500 workforce housing fee, with renewal due January 31.
- Lodging tax in town totals about 14.45%, all collected by the state.
Town of Estes Park: vacation home license
| Fee | Amount |
|---|---|
| Base fee | $200 / year |
| Per bedroom | $50 |
| Workforce housing linkage fee (2026, indexed) | $1,500 |
| Application fee (credited if licensed) | $200 |
- Renewal is due January 31.
- An initial compliance inspection and a life-safety inspection are required.
- A local representative must live within the Park R-3 school district or the recreation district, and respond within 20–30 minutes.
- Occupancy is two per bedroom plus two, up to eight.
- The cap is 322 licenses in residential zones; commercial zones aren’t capped.
What changed for 2026
- The waitlist is now filled by lottery after renewals.
- Licenses issued after October 18, 2021 must name one or two individuals by the January 31, 2027 renewal.
- Owners may now be present during rentals.
- Never advertise before you’re licensed. Ask the Clerk’s Office about current penalties before you list.
- Residential licenses issued after October 18, 2021 end when the home sells, which affects resale value.
Estes Park lodging tax
| Tax | Rate |
|---|---|
| Colorado state sales tax | 2.9% |
| Larimer County | 1.05% |
| Town sales tax | 5.0% |
| Estes Park Local Marketing District (2% base + 3.5% for workforce housing and child care) | 5.5% |
| Total | 14.45% |
The town doesn’t collect its own tax; all layers go to the Colorado Department of Revenue, with the marketing district tax on form DR 1490.
Unincorporated Estes Valley (Larimer County)
- The county caps registrations at 208 in Estes Valley residential districts, with a waiting list. Waitlist spots don’t transfer.
- A building permit, life-safety inspection and certificate of occupancy are required, after a pre-application meeting (book it two to three months out).
- A new $250 renewal fee every two years started January 1, 2026.
- Lodging tax is about 3.95% (state and county), plus the 5.5% marketing district tax if the property is inside the district, for about 9.45%. Check the district map.
Who files the returns?
You’ll need a Colorado sales tax license. Platforms collect the state-collected sales taxes on their bookings, but check whether they also collect the marketing district tax. On direct bookings, you file every layer yourself with the Colorado Department of Revenue.
What it means for your books
- Record the gross booking, not the payout, with fees, cleaning and taxes booked separately.
- Budget the $1,500 workforce housing fee and per-bedroom fees as fixed yearly costs.
- File the marketing district return for any stays the platforms don’t cover.
- Know your license’s transfer status before you sell. A license that ends at sale changes your home’s value to a buyer.
- Plan for the seasons. Summer and fall are the peak here, so plan cash for the quieter winter months.
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 Estes Park: Vacation Home Licensing
- Town of Estes Park: Sales Tax
- Estes Valley Voice: Town revises regulations for vacation homes (Jan 2026)
- Estes Valley Voice: What is 6E? (May 2026)
- Larimer County: Short-Term Rentals
- Colorado DOR: DR 1002 Colorado Sales/Use Tax Rates
