Lodging Tax Information

The Town of Keystone is a self-collecting sales tax jurisdiction for all Town implemented taxes. At this time, the only Town of Keystone implemented tax is a 2% lodging tax, effective on all stays beginning on January 1, 2025. All State, County, and Special District sales taxes should still be remitted to the State of Colorado using the state sales tax return form. Only the 2% lodging tax should be remitted to the Town of Keystone. The first payments will be due to the Town on February 20th. 

For all lodging stays (less than 30 days), the Town of Keystone levies a 2% lodging tax. This makes the total rate of taxes for lodging stays within the Town of Keystone 8.375%. The break down is as follows: 

• 2.9% State sales tax
• 2.0% County sales tax
• .75% County mass transit tax (Summit Stage)
• .725% Special district sales tax (Summit Combined Housing Authority)
• 2.0% Town of Keystone Lodging tax 

A total of 6.375% should be remitted to the State of Colorado.

A total of 2.0% should be remitted to the Town of Keystone. 

Payments can be made out to the Town of Keystone and mailed to the Town at the following address: 

Keystone Town Hall

Attn: Finance

1628 Sts John Road

Keystone, CO 80435

On November 5, 2024, Town of Keystone electors voted in favor of implementing a 2% lodging tax on all lodging stays within the Town of Keystone. The Town Council considered Ordinance 2024-O-14 for first reading November 12, 2024, and approved on second reading on December 10, 2024. Effective January 1, 2025, there is hereby levied and shall be collected and paid a lodging excise tax of two percent (2%) by every person for a lodging stay. The two percent (2%) lodging tax is levied on the purchase price paid or charged for such lodging. The lodging excise tax shall be paid and collected on all lodging stays occurring on or after January 1, 2025, regardless of the date that the person reserved the lodging stay. 

All lodging vendors and marketplace facilitators engaged in business in the Town are encouraged to read the full ordinance to fully understand all regulations enacted within the ordinance. Below is an excerpt of the ordinance related to the collection and remittance of the tax, for your convenience. Please note that this is an excerpt of the ordinance, and you should still read the full text to understand.

"Section 7. Vendor responsible for payment of tax.

(a) Amount: Every vendor shall add the tax imposed by section 4 to the purchase price or charge for lodging, and the vendor shall be liable and responsible to the town for the payment on a monthly basis of an amount equivalent to such tax on all gross taxable sales, and also liable and responsible to the town for any collection in excess of that equivalent amount. Every vendor shall on its return round each calculation, as directed on such form as the finance director may require, to the nearest whole dollar and remit the rounded amount. In rounding under this section, any amount of forty-nine cents ($0.49) or less shall be rounded down, and any amount of fifty cents ($0.50) or higher shall be rounded up.

(b) Returns: Every vendor shall on or before the twentieth (20) day of each month make a return to the Town Manager or designee for the preceding calendar month and remit to the finance director simultaneously therewith the total amount due the town as provided by subsection (a) of this section. Returns of the vendor, or the vendor's duly authorized agent, shall contain such information and be made in such a manner and upon such forms as the finance director may prescribe, and the finance director may, by regulation duly adopted, extend the time up to one (1) year for making returns and paying the tax due.

(c)

1. A marketplace facilitator engaged in business in the town is required to collect and remit lodging tax on all taxable sales of lodging within the town made by the marketplace facilitator, or facilitated by it for marketplace sellers or multichannel sellers to customers in the town, whether or not the marketplace seller for whom sales are facilitated would have been required to collect lodging tax had the sale not been facilitated by the marketplace facilitator.

2. A marketplace facilitator shall assume all the duties, responsibilities, and liabilities of a vendor. Marketplace facilitators shall be liable for the lodging taxes collected from marketplace sellers or multichannel sellers. The town may recover any unpaid lodging taxes, penalties, and interest from the marketplace facilitator that is responsible for collecting on behalf of marketplace sellers or multichannel sellers.

3. The liabilities, obligations, and rights set forth under this section are in addition to any duties and responsibilities the marketplace facilitator has under this Ordinance if it also offers lodging within the town for sale through other means.

4. A marketplace seller, with respect to sale of lodging within the town made in or through a marketplace facilitator's marketplace, does not have the liabilities, obligations, or rights of a vendor under this section if the marketplace seller can show that such sale was facilitated by a marketplace facilitator:

i. With whom the marketplace seller has a contract that explicitly provides that the marketplace facilitator will collect and remit lodging tax on all sales of lodging within the town subject to tax under this Ordinance; or

ii. From whom the marketplace seller requested and received in good faith a certification that the marketplace facilitator is registered to collect lodging tax and will collect lodging tax on all sales of lodging within the town subject to tax under this Ordinance made in or through the marketplace facilitator's marketplace.

5. If a marketplace seller makes a sale that is not facilitated by a licensed marketplace facilitator in a marketplace, the marketplace seller is subject to all of the same licensing, collection, remittance, filing and recordkeeping requirements as any other vendor.

6. With respect to any sale of lodging within the town, the town shall solely audit the marketplace facilitator for sales of lodging within the town made by marketplace sellers or multichannel sellers but facilitated by the marketplace. The town will not audit or otherwise assess tax against marketplace sellers or multichannel sellers for sales facilitated by a marketplace facilitator.

(d) All sums of money paid by the purchaser to the vendor as taxes imposed by this Ordinance shall be and remain public money, the property of the Town, in the hands of vendor, and the vendor shall hold the same in trust for the sole use and benefit of the town until paid to the Town Manager as herein provided. The vendor shall be in violation of this Ordinance for failure to pay such taxes."