Owners are still responsible for remitting taxes related to other rental platforms, such as VRBO, HomeAway Flipkey, etc. The recent VRBO notification does not apply to Breckenridge sales and accommodations tax. Owners are responsible for collecting and remitting Town Sales Tax (2.5%) and Accommodations Tax (3.4%), a total of 5.9%.
Per Breckenridge Town Code 4-1-8-3 Special Conditions of License; Advertisement of an Accommodation Unit, it is the responsibility of the accommodation unit owner to provide current property information to the Town of Breckenridge, including listing numbers and platforms utilized. Please complete the "Update Owner Information" survey to ensure you have provided the Town with up to date listing information.
If you received a notification and your property is not in the Town Limits of Breckenridge, please contact Airbnb directly to update your taxing jurisdiction. To locate your taxing jurisdiction, please visit http://gis.summitcountyco.gov/Map/ and search for your property. In the lower left hand box you will see "Jurisdiction".
- Effective January 1, 2019 the Town has implemented a third party nuisance management system to file complaints or report issues with short term rentals. STR Helper, (970) 368-2044 or https://www.strhelperbreck.com
The Business and Occupational License (BOLT) Ordinance for the Town of Breckenridge was revised by Town Council at the August 28, 2018 meeting.
The major changes that were incorporated into the new ordinance are:
Updating the Special Conditions of License for all accommodation units,
Adding an annual accommodation administrative fee, and
Requiring properties to provide a registered agent to respond timely to potential complaints.
For information please see the Frequently Asked Questions (FAQs):
Other Notable Developments:
On June 13, 2017 Breckenridge Town Council adopted an ordinance amending Breckenridge Town Code requiring those Advertising Short Term Rental Units to list their Town License Number in all advertisements. Please see the link to the Ordinance and the Administrative Guidelines for further information.
For information please see the Administrative Guidelines:
The Town of Breckenridge has contracted with a 3rd party contractor, Harmari by LTAS Technologies, to assist in Short Term Rental Compliance. Harmari, along with the Finance Department, will be utilizing a module in order to identify unlicensed and non-compliant Accommodation units within the Town.
Town of Breckenridge Accommodation Sales Tax Rates
Is VRBO charging Breckenridge sales and accommodation taxes?
At this time VRBO is NOT charging guests for the 5.9% Breckenridge tax.
Homeowners will need to collect and remit the tax directly to Breckenridge.
VRBO has a post payment billing to add additional payments.
You will need to calculate the 5.9% on the nightly rate plus any mandatory fees (i.e. service/cleaning fees).
Does AirBnB collect and remit my Breckenridge sales tax?
Beginning, October 1, 2019 Airbnb will collect and remit all short term rental tax.
Prior to October 1, 2019 homeowners are responsible for the short term rental tax for accommodations rented on AirBnB which are subject to 5.9% tax to the Town (2.5% sales tax and 3.4% accommodations tax).
Starting October 1, 2019 VRBO stopped collecting the 5.9% tax due to the Town of Breckenridge. Currently Homeowners are responsible to collect and remit the 5.9% "Local Tax" directly to the Town of Breckenridge. This tax is NOT collected by VRBO and is not the same tax that is remitted to the state.
Who is responsible for paying for the license?
The accommodation unit owner must ensure the BOLT license for the unit has been paid. Property management companies and those that rent the accommodation unit for a profit must maintain a valid separate business license to cover all of the accommodations units that they rent.
Do I need a license before advertising my accommodation unit/short term rental?
Yes, owners are required to obtain an accommodation unit license prior to advertising their property for rent.
Where can I find the Town’s requirements for advertising an accommodation unit?
The Town of Breckenridge ordinance requirements for the advertising of accommodation units for rent are primarily found in Section 4-1-8-3 of the Breckenridge Town Code, which is a part of the Town’s “Business and Occupational Licenses and Tax Ordinance (BOLT).” This ordinance is referred in these regulations as the “BOLT Ordinance.” As explained in the BOLT Ordinance and these regulations, responsible persons are required to list their Town-issued BOLT license number in any advertisement for the rental of the accommodation unit that is associated with that BOLT license number. The BOLT license number for an accommodation unit is referred to in these regulations as the “license number.”
What is an advertisement?
The BOLT Ordinance defines an “advertisement” as:
A form of marketing communication that employs a non-personal message to promote the rental of an accommodation unit. This includes, without limitation, mailing, brochures, print, internet listing, e-mail publication, social media, other electronic means, or other means or methods regardless of the medium used.
How should a BOLT license number be displayed in an advertisement?
A valid license number should be listed as “Breckenridge Business License No. [Insert number].” The license number listed should be the license number of the party maintaining the advertisement.
The license number is recommended to be prominently displayed somewhere in the listing, with no specific placement requirement.
How do I list my list my License Number in AirBnB Advertisements?
The Town of Breckenridge has worked with AirBnB to create a permit field to list your active license number on your AirBnB listing. Please place your license number in this field on your owner page. This method meets the requirements of BOLT Ordinance for Requirements for the Advertising of Accommodation Units Offered for Rent.
What are the conditions of the license with respect to advertisements of an accommodation unit?
- Owners of accommodations units must list all means, methods, and locations of advertisement for the rental of the accommodation unit that the owner intends to use on the initial license application. All means, methods, and locations include all print and website advertisements.
- After issuance of license, the licensee must update all advertising listings within 30 days of any changes in advertising means.
When is the license number required to be shown in an advertisement for the rental of an accommodation unit?
There are three advertising scenarios that would be applicable for requiring advertisements to have a Town license number listed. Multiple scenarios may apply, listed below:
An owner advertises their accommodation unit for rent utilizing any means of advertising. The owner would need to include their Town license number in the advertisement.
A property management company lists an accommodation unit for rent utilizing any means of advertising. The property management company would need to include their Town business license number in the advertisement. Upon request by the Finance Director, the property management company would need to provide the individual accommodation license numbers of the units advertised.
A property management company or other party “feeds” an advertisement through varying distribution channels resulting in third party advertisements that the property management or other party do not manage or control. The individual unit license number is not required to be displayed. However, the advertising company may have requirements to post their own license number.
What if I own a timeshare and advertise it on my own to rent?
Each timeshare unit should be licensed in the Town and the associated license number must be displayed in advertisements for a specific unit. An owner that advertises their timeshare unit to rent may either contact their homeowner association or the finance department to obtain the timeshare unit’s individual license number. The license number the owner should use is the Town license assigned to the unit on the deed that assigns the current ownership.
What if I recently purchased my unit and plan to rent it out?
The Finance Department receives information about an accommodation unit’s sale from the deed by which the unit owner acquired the unit, and will mail the new owner(s) an introductory letter and application form, explaining the licensing program. If the unit was previously licensed as a short-term rental unit, an initial fee may not be required. If the unit was not previously licensed and the new owner wishes to rent the accommodation unit on a short-term basis, a license fee will be pro-rated based on the date of sale.
How will the Town contact a party who is advertising an accommodation unit in violation of the Section 4-1-8-3 of the BOLT Ordinance”?
The Town will give the responsible party written notice of a suspected violation of the advertising requirements of the BOLT ordinance in the form of a warning letter. The responsible party will then have 15 days to comply with the requirements of Section 4-1-8-3 of the BOLT Ordinance.
Are there penalties for noncompliance with the accommodation units advertising requirements of Section 4-1-8-3 of the BOLT Ordinance?
Yes. The Town Code provides for a minimum fine of two hundred dollars ($200.00) up to a maximum fine of one thousand dollars ($1,000.00) for each day of a violation. The accommodation license can be suspended or revoked by determination of the municipal court judge. The fine amount will be set by the Town’s municipal judge.
What else can happen if I don't list my license number in advertisements?
It is a violation of the BOLT Ordinance for a person to fail to comply with the applicable accommodation unit advertising rules set forth in Section 4-1-8-3. The possible fine for noncompliance with Section 4-1-8-3 are described in Section 16 of these regulations. An unpaid fine can be collected by the municipal court in the manner provided by law. The BOLT license for the affected accommodation unit may also be suspended or revoked.
How do I find out if my property is located with the Town?
What is the fine structure for non-compliance?
Violations within 12 months
Suspension of license for 30 days. Licensee may pay administrative fine of $200.00 within 3 days of entry of suspension order in lieu of serving suspension.
Suspension of license for 60 days. Licensee may pay administrative fine of $500.00 within 3 days of entry of suspension order in lieu of serving suspension.
Suspension of license for 90 days. Licensee may pay administrative fine of $999.00 within 3 days of entry of suspension order in lieu of serving suspension.
Fourth and each subsequent violation
Suspension for such period of time as finance director may determine, not to exceed 1 year, or revocation of license. For a fourth and each subsequent violation occurring within a 12 month period, no administrative fine may be accepted by the finance director in lieu of the licensee serving a suspension or revocation.
What happens if an owner doesn’t comply with special conditions of licensure?
The failure of the licensee of an accommodation unit to comply with the special conditions shall constitute grounds for the suspension or revocation of the license. Any action to suspend or revoke the license shall be conducted by the Finance Director in accordance with Section 4-1-10-1 of Town Code. The Town will give the responsible party written notice of a suspected violation, and the licensee shall be given a reasonable opportunity to cure such apparent violation. A copy of such written warning notice will also be sent to any rental agent, and to the responsible agent identified by the licensee. Not more than one written warning shall be required to be sent during the term of each license
What is the inspection process?
If the inspection is a non-emergency prior to entering an accommodation unit to conduct an inspection the authorized public inspector will first attempt to contact the owner of the accommodation unit, or the responsible agent for such owner, and arrange for a mutually agreeable date and time for the inspection.
Who will conduct the inspection?
Any employee or representative of the Town's Finance Department, except the Finance Director. This employee or representative is defined as the ‘authorized public inspector’.
What does it mean the Town can inspect my short term rental?
Pursuant to Section 4-1-8-1A9 of Town Code, the Town can inspect an accommodation unit for non-emergency or emergency purposes.
Are there special conditions associated with renting your unit in the Town?
Yes, there are several special conditions that apply to license holders’ short term renting in the Town. Failure to comply with the conditions could result in suspension or revocation of license.
The conditions include:
Parking: The motor vehicles of all occupants of the accommodation unit shall be parked only on the site of the accommodation unit, or in a Town designated parking area located off of the site of the accommodation unit. No motor vehicles shall be parked on the lawn or landscaped areas of an accommodation unit, or in the public street or right of way adjacent to the accommodation unit. No person shall be permitted to stay overnight in any motor vehicle which is parked at an accommodation unit. Further, all motor vehicles parked at an accommodation unit shall comply with the requirements and be subject to the limitations of Section 9-3-11 of Town Code.
Trash: The storage and disposal of all trash and garbage from an accommodation unit shall comply with the requirements of Title 5, Chapter 2 of Town Code
Noise: While occupying an accommodation unit, no person shall: a) make, cause or control unreasonable noise upon the accommodation unit which is audible upon a private premises that such occupant has no right to occupy in violation of Subsection 6-3C-1A2 of this Code, or b) violate Title 5, Chapter 8 of Town Code.
Nuisance: No accommodation unit shall be operated in such a manner as to constitute a nuisance pursuant to Title 5, Chapter 1 of Town Code
Responsible Agent: Licensee shall provide to the Finance Director the name, address and telephone number of a responsible agent who is authorized by the licensee to receive communications from the Town concerning the accommodation unit, and who agrees in writing to comply with the special conditions of license.
Minimum health and safety standards:
- The applicable requirements of the Town's building and technical codes adopted by reference in Title 8, Chapter 1 of Town Code.
- The applicable requirements of any other ordinance, rule, or administrative regulation of the Town.
- The terms and conditions of any development permit issued to the licensee with respect to the accommodation unit.
- Smoke detectors and carbon monoxide detectors shall be installed in the accommodation unit and shall be operable at all times.
- Wood-burning fireplaces and stoves in the accommodation unit shall be cleaned on an annual basis.
Right to inspection: When necessary or desirable to make an inspection to enforce the special requirements licensure, an authorized public inspector may enter such accommodation unit at all reasonable times to inspect for the purpose of enforcing special conditions. No inspection warrant or permission is required for an authorized public inspector to enter and inspect an accommodation unit in the case of an emergency involving the potential loss of property or human life.
Taxes paid: All property taxes that are lawfully assessed against an accommodation unit shall be paid to the appropriate taxing authority.
Owner Liable: Compliance with the special conditions is a non-delegable responsibility of the owner of an accommodation unit; and each owner of an accommodation unit shall be strictly liable for complying with the special conditions of licensure.
Licensee to Post License and Special Conditions: At the time of the issuance of a license, the Town will provide the licensee with a copy of the special conditions of licensure. The licensee must post a copy of the special conditions within five (5) feet of the main entrance of the accommodation unit. Licensee must provide the designated Rental Agent and Responsible Agent with a copy of the special conditions.
*Condominiums, condominium/ hotels, and hotels/lodgings/inns are exempt from the provisions of this section if they have: (a) a twenty four (24) hour front desk; (b) a twenty four (24) hour telephone system; and (c) twenty four (24) hour on site private security. Chalet houses as defined in Section 9-1-5 of Town Code are exempt from the special conditions of licensure.
Are any properties exempt from paying the accommodation unit administrative fee?
Yes, Condominiums, condominium/hotels, and hotels/lodgings/inns as defined in Section 9-1-5 of Town Code are exempt from the requirement to pay the annual accommodation unit administrative fee if they have: (a) a twenty four (24) hour front desk; (b) a twenty four (24) hour telephone system; and (c) twenty four (24) hour on site private security; chalet houses as defined in Section 9-1-5 of Town Code are exempt from the requirement to pay the annual accommodation unit administrative fee.
How much does it cost to get an accommodation unit/short-term rental license?
An owner of a short term rental must pay the annual accommodation unit license and the annual accommodation unit administrative fee. Per Town Code a license will not be issued if the proper fee is not paid.
The annual fee for an accommodation unit license is based on the number of bedrooms in the unit or house as follows:
Four or more Bedroom Unit
The accommodation unit administrative fee commences January 1, 2019 and is due at the same time as the annual accommodation unit license. The annual accommodation unit administrative fee for license holders is as follows:
Four or more Bedroom Unit
Example: Owner of a four bedroom house would owe annual fees of $325 ($175 for the annual license and $150 for the annual accommodation unit administrative fee).
How do I apply for my license and pay the license fee?
The Accommodation Unit License Information Sheet is submitted to the Finance Department, 150 Ski Hill Road, PO Box 8629, Breckenridge, CO 80424 or emailed to firstname.lastname@example.org. The Finance Department will process the form and then send an invoice for the amount due for the license. Payments can be made via xpressbillpay.com or send to PO Box 8629, Breckenridge, CO 80424.
What does it mean to respond to a complaint? Is the Responsible Agent required to respond in person?
Not necessarily, a responsible agent (or alternate responsible agent, if applicable) may initially respond to a complaint by contacting the renter of the accommodation unit, by telephone, other electronic form of communication, or in person, and requesting the renter to take such action as is required to eliminate the problem that was the subject of the complaint. A proper response to a complaint may also require the responsible agent (or alternate responsible agent, if applicable) to visit the accommodation unit if such action is necessary to attempt in good faith to eliminate the problem that was the subject of the complaint. A responsible agent (or an alternate responsible agent if applicable), is not required to, and should not, place themselves in a situation that could cause them physical harm in order to attempt to address a complaint.
When should the Alternate Responsible Agent be contacted?
If the licensee’s responsible agent cannot be reached by telephone, the call center will attempt to notify a licensee’s alternate responsible agent that a complaint concerning the accommodation unit has been received. The phone number used to attempt to contact an alternate responsible agent shall be the phone number for the alternate responsible agent on file with the Town. The time that the responsible agent (or the alternate responsible agent, if applicable) was notified shall be recorded by the call center.
What is an Alternate Responsible Agent?
An alternate responsible agent is an optional agent identified by a licensee to act for the licensee if the responsible agent, for any reason, is not successfully contacted by the Town in response to a complaint, or the administrative regulations.
What is the difference between a Responsible Agent and a Rental Agent?
A rental agent is a management company, or other person employed or engaged by the licensee to advertise the accommodation unit for rent, or to remit any required tax to the Town. A rental agent can act as responsible agent if designated by the licensee.
Does a Responsible Agent need to register with the Town?
A responsible agent must obtain a Town Business License with the Town if the agent is engaged in business within the Town and receiving compensation for acting as a registered agent. If the responsible agent is a personal contact of the accommodation unit owner and not receiving compensation, then they do not need to obtain a Town Business License.
What is a Responsible Agent? What is the Responsible Agents’ role?
A management company, rental agent, or individual who is identified by a licensee as the licensee’s responsible agent. The responsible agent must be available twenty four (24) hours per day, seven (7) days per week, to respond (as defined in the administrative rules and regulations) to any complaint filed with or through the Town, or a website provided by the Town for such purpose, about the operation or condition of the licensee's accommodation unit. Such responsible agent shall respond to a complaint within a sixty (60) minutes of receiving notice of such complaint.
What is an accommodation unit under the Town of Breckenridge BOLT ordinance?
The BOLT Ordinance defines an “accommodation unit” as:
Any person engaged in the business of accommodations rentals within the Town. Specifically short-term rentals, defined as ‘Accommodation Unit’ in Section 4-1-2 of the Breckenridge Town Code as, ‘A separate and distinct living unit including condominium, townhome, house, trailer, studio unit, condominium unit, or any such other similar unit which is rented to any person, who, for consideration, uses, possesses or has the right to use or possess such accommodation unit for a period of less than 30 consecutive days, regardless of the number of days during a license year such unit is rented.’