BLUE RIVER LODGING TAX

On November 2, 2010, the voters of Blue River approved a 3.4% tax on income from the short term rental (less than 30 days) of lodging located in the Town.  The tax takes effect on stays that begin after December 31, 2010 and applies to rentals either by an owner or through a management company.   Property owners who rent must register with the Town.  In addition, they will have to file a monthly lodging tax return.  If you rent out your property through a management company, the management company is responsible for collecting and remitting the lodging and sales taxes.  However, if you rent your home or condo yourself (even occasionally) you are responsible for collecting and remitting the lodging and sales taxes.

Blue River homeowners who rent their homes are also required by the State of Colorado to obtain a State sales tax account number.  Please visit www.taxcolorado.com or call (303) 238-7378 to obtain a Colorado Business Registration Form (CR 0100).  All rentals of short-term accommodations are subject to State and Summit County sales tax, as well as the Town of Blue River lodging tax.  The total tax to be collected is 9.175% of the rental fee  2.9% State sales tax, 2.0% Summit County sales tax, 0.75% County mass transit tax (Summit Stage), 0.125% Special District sales tax (Summit Housing Authority), 3.4% Blue River lodging tax.  The 3.4% Blue River lodging tax should be remitted directly to the Town of Blue River with a Lodging Tax Return form.  The remaining 5.775% should be remitted to the Colorado Department of Revenue with a State sales tax return form.

The fee for the Town of Blue River lodging registration is $200.00 for the first year and $75.00 for each succeeding year.  If you intend to rent your home or condo in 2011, please fill out and return the form at the bottom of this letter along with your registration fee.  Upon receipt of your registration, we will send you lodging tax forms to use to report your rental income.   Lodging tax returns, along with the appropriate remittance of the tax collected, are due on the 20^th of each month following the period in which they were collected.  Late returns are penalized at 10% of the sales tax due (minimum of $15.00) plus 1% interest for each month the payment is outstanding.  You must file a lodging tax return even if no taxes are due for the period.

The Town of Blue River has found that some residents of the Town are being charged, incorrectly, Breckenridge sales tax on their monthly Xcel Energy bills.  Please examine your next Xcel Energy bill and notify Xcel Energy at 1-800-895-4999 if it contains a charge for Town of Breckenridge sales tax.

Town of Blue River Lodging Tax Registration Form

Owner Information

            Name:  ___________________________________________________________

            Mailing Address:  ___________________________________________________

                                      ­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­___________________________________________________

            Telephone/Cell #:  __________________________________________________

            Email:  ___________________________________________________________

Property Address:  ________________________________________________________

If you intend to short term rent the property yourself, we will send you lodging tax collection forms. 

If you use a management company, please complete the following:

            Company Name:  ___________________________________________________

            Phone Number:  ____________________________________________________

            Contact Person:  ____________________________________________________

Please return this form, along with your registration fee of $200.00 to:

Town of Blue River, PO Box 1784, Breckenridge Co 80424