Sales Tax

Sales Tax Rate Summary

(Effective July 1, 2024)

The sales tax rate to be applied and collected on taxable sales transactions that occur within the Town of Winter Park, Colorado, is dependent upon the type of goods or services sold.  For all taxable “Lodging Sales Transactions,” the total sales tax rate is 9.0%.  For all taxable “Non-lodging Sales Transactions,” the total tax rate is 7.0%. Lodging and Non-lodging Sales Transactions are further described below.

The above-stated sales tax rates DO NOT include the State of Colorado sales tax (currently 2.9%), the Grand County sales tax (currently 1.3%), or any other tax jurisdictions. The Town of Winter Park collects its sales tax either directly from registered businesses via the MUNIRevs system or from the State via the Colorado Sales & Use Tax System (SUTS).

Lodging Sales Transactions

Lodging Sales Transactions include the leasing or rental of any hotel room, motel room, or other public accommodation in any hotel, apartment-hotel, motel or trailer court or park or any similar place to any person, who, for a consideration, uses, possesses or has the right to use or possess such room or other accommodation for a total continuous duration of less than thirty (30) days. Tax is due and collectible on any services that are NOT OPTIONAL, including, but not limited to, resort fees, cleaning fees, or other associated fees. The total sales tax rate for Lodging Sales Transactions is 9.0%, comprised of 4% General Sales Tax, 3% Accommodation Sales Tax, and 2% Transit & Trails Sales Tax.  Lodging Sales Taxes CANNOT BE FILED VIA State of Colorado SUTS. They must be filed via the MUNIRevs system or filed via mail using the Lodging Sales Tax Paper Filing Form.

LODGING SALES TAX PAPER FILING FORM (PDF)

To file a paper-based NON-LODGING SALES TAX RETURN, please send an e-mail request to bizsupport@wpgov.com to obtain the proper form.

Non-Lodging Sales Transactions

Non-Lodging Sales Transactions include the sale of tangible personal property and taxable services when purchased or sold, at retail, by the sale, lease, rental, purchase, storage, distribution, or consumption of tangible personal property and taxable services. The total sales tax rate for all Non-lodging Sales Transactions is 7.0%, comprised of 4% General Sales Tax, 1% Supplemental Sales Tax, and 2% Transit & Trails Sales Tax.

Additional Information

In addition to the information above, please be aware that:

• Sales tax returns and payments are due on the 20th of each month, following the close of the Town-authorized tax period you are filing for; monthly, quarterly or annually.
• You must file a tax return even if no taxes are due for each reporting period. Zero liability returns can be filed online via MUNIRevs or SUTS.
  All sales tax returns filed after the due date will be subject to a $15 late fee, regardless of whether or not any tax is due for the Town-authorized reporting period.
• Copies of your tax returns, tax-exempt affidavits, and records of both purchases and sales transactions, including purchase order and sales invoices, must be retained by you for a period of three years.
• All sales taxes paid by the purchaser to the seller are considered public money, of the sole benefit of the Town. The Town Manager or his/her appointed representative may inspect and review the accounting records of any business upon reasonable notice.
• It shall be a violation for any retailer, vendor, consumer, purchaser, or any other person subject to the tax levied by the Town of Winter Park tax code to refuse to make any return, to make any false or fraudulent return, or any false statements in any return, or to fail or refuse to make payment to the Town, or in any manner to evade the collection and payment of the tax, or fail or refuse to pay such tax or evade the collection and payment of the tax.
• General Sales Tax and Supplemental Sales Tax are credited to the General Fund. The Accommodation sales tax is allocated 50% to the General Fund (to be used for marketing-related expenditures) and 50% to the Town’s Capital Improvement Projects Fund. The Transit and Trails sales tax is credited entirely to the Transit and Trails Fund.
• The information contained herein is only intended to be a summarization of the sales tax requirements of the Town Code of the Town of Winter Park, Colorado.  The full sales tax requirements are contained in the Town Code, Title 3, Chapter 2 Tax Administration.