Colorado County Lodging Tax Return

County Lodging Tax Return
County Lodging Tax Return DR 1485
*DO=NOT=SEND*

DR 1485 (02/09/22)
COLORADO DEPARTMENT OF REVENUE
Denver CO 80261-0013
(303)238-SERV(7378)
Tax.Colorado.gov

County Lodging Tax Return

General Information

Specific Line Instructions

Lodging owners who rent rooms and accommodations
for less than 30 days, must collect and remit the county
lodging tax.

Line 1	 Sales of Lodging Services—Enter the gross
sales of lodging services. If no sales were made
during the reporting period, enter zero.

Additional guidance and information can be found in the
Rooms and Accommodations publications, available online
at Tax.Colorado.gov.

Line 2	 Tax—Multiply the amount on line 1 by the county
lodging tax rate. Tax rates can be found in the
Colorado Sales/Use Tax Rates, DR 1002.

Due Date

Line 3	 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 2 by the applicable
percentage to determine penalty.

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 returns electronically, you must
first have a Revenue Online account. To create an account
or to log in to an existing account to file you return, go to
Colorado.gov/RevenueOnline.
Amended Return
County Lodging Tax Returns can be filed electronically
through Colorado.gov/RevenueOnline.
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 “County Lodging Tax,”
the account number and the filing period on the check to
ensure proper crediting to the account.

Line 4	 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 2 by the applicable
interest rate to determine interest.
Line 5	 Amount Owed—Add lines 2, 3 and 4. 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.

DR 1485 (02/09/22)
COLORADO DEPARTMENT OF REVENUE
Denver CO 80261-0013
(303)238-SERV(7378)
Tax.Colorado.gov

*151485==19999*

County Lodging Tax Return
Check here if this is an Amended Return	
Colorado Account Number

	

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

SSN 1

—

Due Date (MM/DD/YY)

SSN 2

Industry Code

Location/Juris Code

FEIN

0620-100

1. Sales of Lodging Services	

(890)

00

2. Tax Line 1 x 	

(100)

00

3. Penalty Line 2 x .10 	

(200)

00

4. Interest Line 2 x 	

(300)

00

5. Amount Owed	

(355) $	.00

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 (MM/DD/YY)

Phone