Colorado County Lodging Tax Return

County Lodging Tax Return
DR 1485, County Lodging Tax Return and Visitor Benefit Tax Return
DR 1485 (02/02/26)
COLORADO DEPARTMENT OF REVENUE
Denver CO 80261-0013
(303) 238-SERV(7378)
Tax.Colorado.gov

*DO=NOT=SEND*

County Lodging Tax and Visitor Benefit Tax Return
General Information

Lodging owners who rent rooms and accommodations for less than 30 days may be required to collect and
remit county lodging tax and visitor benefit tax.
Additional guidance and information can be found online at Tax.Colorado.gov in the Rooms and
Accommodations publications and the Colorado Lodging Tax Rates Publication (DR 1003).

Due Date

Returns are filed on a quarterly basis and must be postmarked the 25th day of the month, following each
reporting period. A return must be filed even if no tax is due.

Revenue Online Electronic Filing

To file County Lodging Tax and Visitor Benefit Tax Return electronically, you must first have a Revenue
Online account. To create an account or to log in to an existing account to file your return, go to
Colorado.gov/RevenueOnline.

Amended Return

If you are filing an amended return, check the amended return box. A separate amended return must be
filed for each period. The amended return must show all lines as corrected, not merely the difference(s). The
amended return replaces the original in its entirety.

Payment Information

Payments can be made electronically or by paper check. Electronic payment options can be found on Revenue
Online. For paper checks, write “DR 1485”, the account number and the filing period on the check to ensure
proper crediting to the account.

Specific Line Instructions

Line 1 Sales of Lodging Services - Enter the gross sales of lodging services. If no sales were made during
the reporting period, enter zero.
Line 2 Tax Rate - Enter the tax rate(s) for the visitor benefit tax or the county lodging tax or both. Tax rates can
be found in the Colorado Sales/Use Tax Rates publication, form DR 1003.
Line 3 Tax - Multiply the amount on line 1 by the county lodging tax or visitor benefit tax rate(s).
Line 4 Tax Subtotal - Enter the total of both Line 3 tax amounts.
Line 5 Penalty - If this return and remittance is postmarked after the due date, a penalty of 10% plus 1/2% per
month (not to exceed 18%) is due. Multiply the tax on line 4 by the applicable percentage to determine penalty.
Line 6 Interest - If this return and remittance is postmarked after the due date, interest is due at the prime
rate, effective July 1 of the previous year. Multiply the tax on line 4 by the applicable interest rate to determine
interest.
Line 7 Amount Owed - Add the amounts from lines 4, 5, and 6. This is the amount due with your return.
See Part 7: Filing and Remittance in the Colorado Sales Tax Guide for additional penalty and interest
information.
If filing by paper, sign and date the return and mail it with your payment to:
Colorado Department of Revenue
Denver, CO 80261-0013
Retain a copy of this return for your records.

*251485==19999*

DR 1485 (02/02/26)
COLORADO DEPARTMENT OF REVENUE
Denver CO 80261-0013
(303) 238-SERV(7378)
Tax.Colorado.gov

County Lodging Tax and Visitor Benefit Tax Return
Check here if this is an Amended Return
Last Name or Business Name

First Name

Taxpayer Address

City

Colorado Account Number

Period (MM/YY) - (MM/YY)

SSN 1

—

Due Date (MM/DD/YY)

SSN 2

1. Sales of Lodging Services

Phone Number
State
Industry Code

ZIP Code
Location/Juris Code

FEIN

0620-101
(890)
Visitor Benefit
Tax

00
County Lodging
Tax

00

00

4. Tax Subtotal

(100)

00

5. Penalty

(200)

00

6. Interest

(300)

00

7. Amount Owed

(355) $

00

2. Tax Rate
3. Tax

The State may convert your check to a one time electronic banking transaction. Your bank account may be debited as early as the same day received
by the State. If converted, your check will not be returned. If your check is rejected due to insufficient or uncollected funds, the Department of Revenue
may collect the payment amount directly from your bank account electronically.

Signed Under Penalty of Perjury in The Second Degree
Signature

Date