The City of Steamboat Springs has a No Fee Waiver Policy in regards to facility rentals. The following are the definitions of categories for the facility fee structure:
For profit applies to a business or other organization whose primary goal is making money, or a profit. For profit applies to money changing hands in connection with the event in the facility, whether this is in the form of a sale, a charge to get in the door, or a fee previously paid to user (e.g., a class fee), not to whether the user actually makes a profit.
User may be a private individual or a for profit organization using facility for a non-profit purpose (such as an employee party).
This term refers to an organization incorporated under state laws and approved by both the state's Secretary of State and its taxing authority as operating for educational, charitable, social, religious, civic, or humanitarian (non-profit) purposes. Event organizers do not intend to realize any personal gain or profit. To receive non-profit rates you must provide proof of the organizations 501C3 status. As a non-profit you are not automatically exempt from sales tax.
The term government includes all local, state, and federal agencies and to receive government rates your payment must come from the government agency.