On November 2, 2021, City of Golden voters approved the Lodging Tax Ballot Measure to enact a 6% lodging tax on overnight commercial lodging stays. The lodging tax is in addition to the City of Golden Sales Tax of 3%. Effective January 1, 2022, short term lodging providers will be required to collect and remit the lodging tax to the City of Golden.
The purpose of the lodging tax is to apply revenues derived from the tax during the period commencing January 1. 2022 and ending December 31, 2031 to address visitor impacts and fund community projects and capital improvements as determined by the Golden City Council. Additional funds may then be used to fund any lawful municipal purpose as determined by the City Council.
Golden is a Home Rule City. As a result, the licensing and tax structure may be different than those of the State of Colorado or other taxing jurisdictions. Please contact us if you have any questions or need clarification on any issue.
In addition to the information found on this website, the City hosts seminars for tax instruction. For additional information or schedules, please either email firstname.lastname@example.org or call (303) 384-8024.
City of Golden Lodging Tax Information
Types of Lodging Subject to Lodging Tax
The City of Golden lodging tax must be collected on all stays of less than 30 days in hotels, motels, short term rentals (e.g. AirBnB or VRBO), campgrounds and RV parks.
Remittance and Due Dates
Lodging taxes collected are due to the City on or before the twentieth day of the month following the reporting period. Lodging tax need to be separately reported on the Lodging Tax Remittance Form .
Lodging Tax Exemptions
Exemptions as stated in the City Code:
- Lodging services furnished to government entities, in their governmental capacity only, when billed to and paid for by the government entity
- Lodging services furnished to charitable organizations as defined in Title 3, in the conduct of their regular charitable functions and activities, when billed to and paid for by the charitable organization
All exempt sales must be properly documented.
Lodging Tax Refunds
A request for refund must be made within three years from the date of overpayment. The claim for refund must include adequate documentation of the basis of the claim.