SALES TAX LICENSE APPLICATION
Steamboat Springs’ sales tax is levied on tangible personal property and taxable services that are purchased, sold, leased or rented within the City of Steamboat Springs. The City of Steamboat Springs is a home rule municipality with its own Municipal Code, collecting its own sales tax. The current tax rates are as follows:
|City Sales Tax||Remit to City||4.0%|
|School Tax||Remit to City||0.5%|
|State of Colorado||Remit to State||2.9%|
|Routt County||Remit to State||1.0%|
|Total Combined Tax Rate||8.4%|
|Accommodations Tax||Remit to City||1.0%|
|Total Combined Tax Rate on Accommodations||9.4%|
|LMD Accommodations Tax||Remit to State||2.0%|
|(Rentals within the Local Marketing District)|
|Total Combined Tax Rate on LMD Accommodations||11.4%|
Sales Tax Forms & Info
Online Sales Tax Filing
CONSTRUCTION USE TAX
Steamboat Springs’ construction use tax is levied on all construction materials for use or consumption within the City of Steamboat Springs. This includes all materials, fixtures, fabrication labor, and charges to effect delivery.
Construction use tax is collected through the building permit process. An estimated deposit for construction use tax is paid when a permit is obtained, computed by taking 50% of the estimated cost of construction times the current rate of tax. At the end of the project a reconciliation is completed based on actual materials costs.
There are two reconciliation options available to the Contractor:
- Simplified Use Tax Reconciliation – based on 50% of the total project cost applying the same calculation used to determine the initial deposit. To receive a refund, a Comprehensive Use Tax Reconciliation must be used.
- Comprehensive Use Tax Reconciliation – based on actual costs of materials and fixtures including materials used by subcontractors with consideration for purchases on which City of Steamboat Springs sales tax was paid.
Construction Use Tax Forms & Info
EXCISE TAX ON CONSTRUCTION
Steamboat Springs’ excise tax on construction helps defray the costs of capital improvements and infrastructure. Excise tax is levied at a rate of 1.2% of the construction value and is collected through the building permit process.
VEHICLE USE TAX
Steamboat Springs’ vehicle use tax is levied on all automotive vehicles, mobile machinery, and self-propelled construction equipment for use or storage within the City of Steamboat Springs. The tax is levied on the purchase price paid and is collected through the vehicle registration process with the Routt County Motor Vehicle Department.