LOCAL RULES

Short-term rental rules in unincorporated Summit County, Colorado

THE SHORT ANSWER

As of 2 October 2026, Summit County says a rental of less than 30 days in its unincorporated areas needs a county licence first. Licences cost $240 to $360 a year. Type II licences in the Neighborhood zone are capped by basin. The county's lodging tax is 2%. Confirm everything with the county.

Last updated

Which rules does this page cover?

This page covers short-term rentals in unincorporated Summit County. That means land outside the town limits. The incorporated towns, such as Breckenridge, Frisco, Silverthorne, Dillon and Keystone, have their own rules, which this page does not cover. The county's rate sheet says that from 1 July 2024 the county lodging tax no longer applies to properties inside the newly incorporated Town of Keystone.

Everything here comes from Summit County and the Colorado Department of Revenue. We read their pages on 2 October 2026. Every source is listed at the bottom. Rules change, so confirm with the county before you act.

The county says to check which jurisdiction your property is in. Each one has its own rules and taxes. Start with the county's short-term rental page.

Do I need a licence to rent short term?

The county says yes if you rent for less than 30 consecutive days in unincorporated Summit County. Its page says the owner needs a short-term vacation rental (STR) licence and has to pay all taxes that apply.

The county also says the licence has to be in place before you advertise or run the rental.

If your property is inside a town, the county says its STR rules do not apply. The county says you need an STR licence from the town instead.

Which licence would I apply for?

That depends on where your property is. The county has two zones.

The Resort Overlay Zone includes Copper Mountain, Tiger Run Resort and some undeveloped parts of Keystone, the county's application page says. It also includes unincorporated areas at the base of Peak 8 in Breckenridge. Properties there apply for a Resort licence. The county's FAQ lists Keystone without that limit, and also lists sections of Peak 7. The same FAQ also says a change to Peak 7's zone status was not included in the ordinance revisions. Check the county's map for your address. The county's rate sheet calls Keystone a newly incorporated town. If your property is in Keystone, ask the Town of Keystone and the county which rules apply.

Everything else is in the Neighborhood Overlay Zone. There, the county grants Type I and Type II licences. Its regulations page says no new Type II applications are being accepted at this time, but the county's pages word this in different ways. See the Type II section below.

  • Type I: for a local worker's main home. The county says the owner or a long-term renter has to work at least 30 hours a week in Summit County. They also have to live on the property at least 9 months of the year. The county says local workforce retirees and self-employed individuals may also meet the criteria.
  • Type II: counts toward the basin caps below.

What does a licence cost?

The county lists these yearly fees on its license application page.

A renewal costs the full price of the licence, the county says. Fees are not reduced for part of a year, and they are not refundable. The county reviews its fees each March and can change them. Check the current amount.

Summit County STR licence fees, as listed by the county
LicenceZoneFee
Resort licenceResort Overlay Zone$295 a year
Type INeighborhood Overlay Zone$240 a year
Type IINeighborhood Overlay Zone$360 a year

Is there a cap on licences?

In the Resort Overlay Zone, the county says there is currently no limit on the number of licences. Type I licences do not count toward the caps. They have no limit either.

In the Neighborhood Overlay Zone, the county caps Type II licences in each of four basins. The table shows each cap. It also shows how many Type II licences the county counted in January 2026.

The county plans to reach the caps by attrition. That means when a property sells or an owner no longer wants a licence. The county says it is not taking licences away. Once the number of licences is within 10% of a cap, staff will set up a way to issue new Type II licences.

The county keeps waitlists for the Lower Blue, Upper Blue and Snake River basins. Applying costs $75, and the county says the fee is non-refundable. The county says only property owners can apply, not realtors or property managers on their behalf. A place on the list does not mean you will get a licence.

Type II licence caps by basin, Neighborhood Overlay Zone
BasinCapType II licences in January 2026
Lower Blue550508
Upper Blue590563
Snake River130137
Ten Mile2024

Can I still get a new Type II licence?

The county's pages word this in different ways. Its regulations page says no new Type II applications are being accepted at this time. Its FAQ says that, apart from Type I, the county is not accepting new Neighborhood licences until it reaches the caps in each basin.

The regulations page also says that as licences become available, applicants on the waitlist are notified to apply for a new Type II licence. The waitlist page says the county emails the owner when a licence is available and it is their turn, and the owner then has 30 days to apply. The county says an owner who does not apply within the 30 days loses their place on the waitlist. The same page says there is no estimated time frame for when licences will be available.

The regulations page also has a table of new Type II licences issued to waitlisted applicants. The county's table is copied below, including its N/A entries.

New Type II licences issued to waitlisted applicants, as listed by the county
BasinNew Type II licences in 2025New Type II licences in 2026
Lower Blue1641
Snake RiverN/AN/A
Ten MileN/AN/A
Upper BlueN/A26

How many bookings and guests can I have?

Booking limits depend on the licence. Ordinance 20-C says Type I and Type II licences are limited to no more than 35 bookings a year. The year runs from 1 October to 30 September. A Type II licence approved as a Bed and Breakfast is an exception. The Resort licence has no annual limit.

For the 35-booking limit, the county says it counts a booking by its start date and owners send in their rental records when they renew.

The ordinance says a short-term rental property may not be rented to more than one booking party at a time. A Bed and Breakfast approval is an exception. The county says it does not restrict stays by the owner's own unpaid guests.

Guest limits also depend on the licence. For Type I and Type II, the ordinance sets the most at 2 renters per bedroom plus 2 more. For a Resort licence on a single-family home, duplex or townhome, it is 2 people per bedroom plus 4 more. Or it is 1 person per 200 square feet of living area, whichever allows more. Condominiums have their own formula, and it depends on the building.

If the home is on a septic system, the ordinance says the most people allowed overnight is the capacity on the septic permit.

In the Resort zone, the county says a conditional use permit is needed for a rental proposing an occupancy of 20 or more people. The county says it is also required for a rental proposing to deviate from the occupancy, parking or other site standards.

What are the parking and advertising rules?

Ordinance 20-C says each rental needs at least one parking space. It allows no more than five vehicles parked outdoors. Vehicles are to be parked on site in designated areas. Parking is not allowed on county roads or on landscaped areas. It is also not allowed where it blocks a neighbor's driveway, sidewalk, alley or mailbox.

The ordinance says every ad is to include the county licence number. It says the number goes right after an accurate description of the property, as the county's records show it. The ad also has to give the permitted occupancy, the permitted bedroom count and the parking limits. The number of parking spaces and vehicles allowed is to be clearly stated in all ads, too.

In September 2024 the county passed Ordinance 22. The county says it requires listing platforms to post a valid, active licence number on every short-term rental listing. It also requires them to remove any listing that is found to be in non-compliance with the county's STR rules.

What else does the county ask for?

The county's application and regulations pages list more items. These are some of them.

  • A responsible agent, who is the main contact for the rental. The county says the agent has 60 minutes to reply with a plan. The agent has to be reachable 24/7 on a phone that can get texts. An owner can be the agent only if they can be available 24/7.
  • A septic pumper report from within the last 3 years, if the property is on a septic system.
  • A well permit, if the property is on a well. If a hot tub runs on the well, the county says the permit has to show proper augmentation. Ask the county what that means for your well.
  • A correct bedroom count. The county says it denies applications with unverified bedrooms or wrong information. It asks owners to check the count with the Summit County Assessor first.
  • No outdoor non-gas fire pits. The county says they are not allowed at short-term rentals. It cites the 2024 International Fire Code.

When does a licence renew?

The county says licences are valid through 30 September. A renewal is due by 30 September each year. It emails reminders at least 30 days before a licence expires. Even so, it says remembering to renew is the holder's job.

On 2 October 2026 the county's page said the renewal period had ended. It said no late submittals would be accepted.

Ordinance 20-C also says a licence may not be transferred unless one of its listed exceptions applies. The county describes the exceptions as meant for family or court-decided changes of ownership. The ordinance lists the exact cases in its Section 2.8.

Which taxes does the county list?

The county says owners have to pay all taxes that apply. It also says the licence rules and the tax rules are completely separate. The table shows what the county's tax page says.

The county says you do not pay sales tax straight to the county. It goes to the State, which sends part of it on.

The county's finance page adds that rentals of less than 30 days are also subject to a mass transit tax. The next section shows how that tax fits into the county's sales tax rate. The county's tax information page has more detail.

The county says each owner is responsible for collecting and paying sales and lodging taxes. It says you may be able to use someone else's licence to do it.

If a property manager collects and pays the taxes for you, you do not need your own sales tax licence number, the county says. The county says you will need the manager's sales tax licence number and account name to complete your STR application.

If you use only the three booking platforms the county names, and they collect and pay your taxes, the county says you do not need your own number either. The county says you still list those platforms' sales tax licence numbers on your STR application. Other sources of bookings are different. If you have them and no manager collects for you, the county says you need one sales tax licence number of your own for those bookings.

The county says to check the jurisdiction code on your sales tax licence. It should be Unincorporated Summit County. The county gives the codes as 61-0206, 61-0023 or 61-0024. It says an application with the wrong code is rejected.

The county also says Colorado law requires anyone who rents out furnished residential property to declare the rental furnishings for property tax. The ordinance says property taxes on the rental have to be paid to the County Treasurer before the licence is approved. It says not paying can lead to suspension, revocation, non-renewal or denial of the licence.

Taxes the county lists for short-term rentals in unincorporated Summit County
TaxWhat the county saysPaid to
Sales taxRate of 6.375%. The State forwards 2% to the County.Colorado Department of Revenue
Lodging tax2% on stays of less than 30 days, from 1 January 2023Colorado Department of Revenue
Income taxListed by the county, with no other detailIRS
Personal property taxThe county says state law requires anyone who rents out a furnished home to declare the rental furnishings for property taxSummit County Treasurer
Real property taxPaid to the County TreasurerSummit County Treasurer

What is in the 6.375% sales tax rate?

The county's rate sheet shows how the base sales tax rate for unincorporated Summit County is made up. The mass transit tax is one of the parts. The sheet is a PDF linked from the county's finance page, and its file name says 2024, so ask the county whether the rates have changed.

The county's rate sheet also shows a metro district tax on top in one area. Its Wildernest column lists a Buffalo Mtn Metro District rate of 4.000%. Ask the county which rates apply to your address.

Parts of the base sales tax rate in unincorporated Summit County, from the county's rate sheet (rows the sheet shows at zero are left out)
PartRate
State of Colorado2.900%
Summit County2.000%
Mass Transit0.750%
Affordable Housing0.725%
Base sales tax rate6.375%

What does Colorado say is taxed?

The Colorado Department of Revenue publishes a guide to rooms and accommodations. It says Colorado imposes sales tax on the entire amount charged for rooms and accommodations. A room cleaning charge is one example it gives of a charge that is generally taxed.

A deposit is not taxed when it is paid in advance, it says. It is taxed when the room is provided. A forfeited deposit or cancellation charge is fully taxed if it is more than 50% of the daily reservation rate. At 50% or less, it is not subject to sales tax.

It says anyone who offers rooms or accommodations for rent is required to get a sales tax licence and collect sales tax on any taxable rental.

For rentals through an online marketplace, the Department says the marketplace facilitator is required to collect and pay the applicable state and state-administered sales taxes, as well as any applicable county lodging tax and local marketing district tax.

The Department says county lodging tax is reported and paid to it every quarter on form DR 1485. It says some filers have to file and pay online, depending on their gross sales in the prior year. Gross sales means the total dollar amount of all rooms and accommodations sold in Colorado in a calendar year.

The Department says a penalty of $50 or 5% of the tax due, whichever is greater, applies if you do not file or pay online as required.

When the Department says county lodging tax is filed and paid online
Filing periodsOnline filing and payment
2026If gross sales in the prior calendar year were $75,000 or more
2027If gross sales in the prior calendar year were $7,000 or more
January 2028 and laterAll returns and payments

What happens if the rules are broken?

Ordinance 20-C says a violation is a civil infraction. It sets a graduated fine schedule of $250 for a first violation, $750 for a second and $1,000 for a third or more.

It also says that if violations are not corrected, the county may pursue action. That can include suspending or revoking the rental licence.

Where can I read more?

Start with the county's short-term rental page and its tax information page. For the state's side, read the Colorado Department of Revenue's rooms and accommodations guide.

If you are thinking about your own booking website, our FAQ covers taxes and licences, and our pricing page lists what a Vadera site costs.

Questions hosts ask

Does the county licence apply if my rental is inside a town?

No. The county says its STR rules do not apply inside the boundaries of incorporated towns. The county says you apply to the town instead. Check which jurisdiction your property is in first.

Is sales tax paid to the county?

The county says you do not pay sales tax straight to the county. The county's tax page says sales tax on a short-term rental in unincorporated Summit County is paid to the State of Colorado Department of Revenue at 6.375%, and the State forwards 2% to the County. The county's rate sheet also lists a Buffalo Mtn Metro District rate of 4.000% in its Wildernest column. Ask the county which rates apply to your address.

Can I get a new Type II licence today?

The county's pages word this differently. Its regulations page says no new Type II applications are being accepted at this time. The same page says that as licences become available, applicants on the waitlist are notified to apply. The county keeps waitlists for the Lower Blue, Upper Blue and Snake River basins. It still takes Type I applications where the occupant meets its rules for a qualified occupant.

Does the county restrict stays by the owner's guests?

The county says there is no restriction on non-paid owner guest stays.

Sources

  1. Short-Term Rentals Summit County Government, accessed 2 October 2026
  2. STR Regulations Summit County Government, accessed 2 October 2026
  3. Short-Term Rental License Application Summit County Government, accessed 2 October 2026
  4. Short-Term Rental FAQ's Summit County Government, accessed 2 October 2026
  5. Short-Term Rental Tax Information Summit County Government, accessed 2 October 2026
  6. Ordinance No. 20-C, Revised STR Regulations (PDF) Summit County Board of County Commissioners, accessed 2 October 2026
  7. Sales Tax Summit County Finance Department, accessed 2 October 2026
  8. Sales & Use Tax Topics: Rooms & Accommodations Colorado Department of Revenue, accessed 2 October 2026
  9. STR Waitlist Summit County Government, accessed 2 October 2026
  10. Sales tax rates for Summit County (PDF) Summit County Finance Department, accessed 2 October 2026

General information, not legal or tax advice. Rules change: confirm with the town or county before you rely on it.

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