Sales Tax Collection

If you own a business in which you collect sales tax, first you will need to complete and submit a Colorado business registration form.

This is available through the Colorado Department of Revenue. You will need to remit sales taxes to Mountain Village as we self-collect taxes. To do so, please register your business with MUNIRevs. If you have already done so, simply login to MUNIRevs to begin the remittance process.

All sales in Mountain Village are assessed with an 8.65 percent sales tax; persons/companies renting lodging units and selling food and/or drink are accessed an additional tax. Of the 8.65 percent sales tax, San Miguel County collects one percent, the State of Colorado collects 2.9 percent, 0.25 percent goes to the San Miguel Authority for Regional Transit(SMART), and the town collects 4.5 percent.

Lodging Tax Collection

If you provide short-term accommodations, you will need to complete and submit a Colorado business registration form. This is available through the Colorado Department of Revenue. In turn, you will procure a sales tax number and the state will provide you with coupons to pay your taxes. You will need to log in and complete your return in MUNIRevs every month unless the amount is under $300. Quarterly filers are required to submit their return at the end of each calendar quarter.

Short-term rental units are charged an 8.65 percent sales tax and a 4 percent lodging tax on the gross rental amount for any length of stay. This tax totals 12.65 percent. Of the 4 percent lodging tax:

Establishments Required To Pay Lodging Tax

  • Bed & breakfasts
  • Condominiums
  • Hotels
  • Hotel efficiency units
  • Lodging units
  • Lodging efficiency units
  • Other accommodations
  • Single-family homes

Restaurant Tax

If you have an established restaurant where you sell food and/or drink in Mountain Village, you will need to contact Chris Smith with the San Miguel County Environmental Health Department by phone (970) 369-5442 or email to obtain approval from this department prior to Colorado issuing you a state sales tax license. Also, you will need to show proof of this approval to us before you can begin to serve food and drink to the public. Next, you will need to complete and submit a Colorado business registration form. This is available through the Colorado Department of Revenue. In turn, you will procure a sales tax number and the state will provide you with coupons to pay your taxes. You will need to log in and complete your return in MUNIRevs every month unless the amount is under $300. Quarterly filers are required to submit their return at the end of each calendar quarter.

Restaurants are required to charge an 8.65 percent sales tax and a 2 percent restaurant tax on the gross purchase amount. This tax totals 10.65 percent. Of the 3 percent restaurant tax, the Colorado Flights Alliance is given 100 percent of the restaurant tax we collect for its airline guarantee program less than 2 percent administrative fee of the remittance.

Establishments Required To Pay Restaurant Tax

  • Bars
  • Cabarets
  • Cafés
  • Cafeterias
  • Carryout shops
  • Caterers
  • Drugstores
  • Lunch counters
  • Hotels
  • Night clubs
  • Resorts
  • Restaurants
  • Snake cars
  • Social clubs
  • Taverns
  • Vending carts