Lodger's Tax

Customer making payment


Arapahoe
Adams
Douglas
City of Aurora
8.00%
8.00%
8.00%
State
2.90%
2.90%
2.90%
RTD
1.00%
1.00%
1.00%
Cultural
0.10%
0.10%
0.10%
County
0.25%
0.75%
1.00%
Total Rate

12.25%
12.75%
13.00%

Aurora Lodger's Tax

The city of Aurora imposes an 8% tax rate on all transactions of furnishing a room or rooms, or other accommodations, by any person or persons who, for consideration, use, possess, or have the right to use or possess any room or rooms in a hotel, apartment hotel, lodging house, motor hotel, guest house, bed and breakfast residence, guest ranch, mobile home, auto camp, trailer court, or trailer park in the city, under any agreement, concession, permit, right of access, license, or otherwise. The tax is based on the full price charged to the customer. In all cases, the purchase price paid or charged for such lodging shall exclude the sale of any goods, services and commodities otherwise subject to city sales tax.

Licensing

As defined in the Aurora Tax Code, Section 130-361, any “person”, individual, firm, limited liability company, partnership, joint venture, corporation, estate or trust, receiver, trustee, assignee, lessee or any person acting in a fiduciary or representative capacity, whether appointed by a court or otherwise, or any group or combination acting as a unit that is engaged in the business of furnishing lodging is required to obtain a City Lodger’s Tax License. However, no license is required if such person is engaged exclusively in the business of furnishing lodging that is exempt from lodger’s tax (e.g. where written agreement for occupancy for a period of at least 30 consecutive days has been executed). Each "person" is responsible for collecting the City of Aurora Lodger's Tax and remitting it directly to the city of Aurora on a monthly basis.

When to File a Tax Return

Lodger’s Tax Returns are due on the 20th of the month following the taxable period. The taxable period is your assigned filing status: monthly or quarterly. If you are uncertain of your assigned filing status, please contact the Tax Section.

Exemptions

  1. Sales of lodging services to any occupant who is a resident of the lodging facility and who has entered into a written agreement for occupancy of a room or rooms in such facility for a period of at least 30 days.

  2. Sales of lodging services to the U.S. government, the State of Colorado and the City of Aurora, their departments, institutions and political subdivisions, in their governmental capacities only.

  3. All sales to religious, charitable and eleemosynary corporations in the conduct of their regular religious, charitable and eleemosynary functions and activities. A state tax exempt number is required and an affidavit is recommended confirming that the person presenting the certificate of exemption is authorized to represent the charitable organization. Note: Reservations for accommodations must be made in the name of the tax-exempt organization. The billing must be made to the organization and paid by the organization. Payments made by an individual are not tax-exempt.

The Standard Municipal Home Rule Affidavit of Exempt Sale can be used to certify to sellers that a purchase qualifies for exemption.

Standard Affidavit Training Instructions Video:

Lodging Services/Short-Term Rentals

Anyone advertising rentals lasting for less than 30 days is engaging in the provision of lodging services. A business license and collection of the lodger’s tax may be required. Renting a property with a long-term written lease agreement for more than 30 days is not in the business of providing lodging services and the following requirements do not apply. The following FAQ provide information regarding short term rentals in most Aurora residential zones.

Aurora Short-Term Rentals FAQ

 

City of Aurora | All Rights Reserved | Powered by CivicLive | © 2020 Intrado Corporation.