Who must collect and remit the hotel occupancy tax in Denver?

Operators of hotels, motels and short-term lodging located in Denver are generally responsible for collecting and remitting the citys occupancy (lodgers) tax and registering with the appropriate city office.

How often must returns be filed?

Filing frequency is determined by the city based on account type and volume; consult the citys filing instructions or contact the revenue office listed in Help and Support / Resources.

What records should I keep?

Maintain detailed records of room charges, taxable amounts, exemptions, and remittances for the period required by local code or administrative guidance.

Denver Hotel Occupancy Tax: Rules & Filing

Taxation and Finance Colorado 3 Minutes Read · published February 07, 2026

In Denver, Colorado, operators of hotels, motels and other short-term lodging must follow the city's hotel occupancy (lodgers) tax rules and filing requirements. This guide explains who must register, basic collection and remittance practices, common compliance steps, and enforcement pathways under Denver municipal law and local administrative practice. It summarizes filing cadence, required records, appeal options and how to find official forms and contacts on Denver government sites so you can meet obligations on time and avoid enforcement actions.

Penalties & Enforcement

Denver enforces hotel occupancy tax collection and remittance through municipal ordinance and administrative processes administered by city revenue and licensing offices; specific penalty amounts and interest rates are set in the municipal code and administrative rule materials and are not specified here.

Fines and monetary penalties: amounts are established in Denver municipal ordinance and related rules; check city resources for current figures.
Escalation: enforcement commonly moves from notices to assessments and collection actions for repeat or continuing failures; exact escalation steps and ranges are described in code or departmental guidance.
Non-monetary sanctions: administrative orders, withholding of licenses, suspension or revocation of business permits, and referral to collections or court proceedings are possible under local authority.
Enforcer and complaints: the City and County of Denver revenue or licensing office handles inspections, audits and complaint intake; see Help and Support / Resources for official contact pages.
Appeals and review: the municipal process generally provides administrative appeal routes and timelines; specific time limits for filing an appeal are described in the municipal code or departmental rules.
Defences and discretion: authorised permits, properly documented exemptions or provable clerical error may be available defenses; the department retains administrative discretion in many cases.

Contact the City office promptly if you receive a notice to preserve appeal rights and avoid additional enforcement steps.

Applications & Forms

The City publishes registration, return and remittance forms and instructions on its official websites; if a specific form is not listed on the city pages, state "not specified on the cited page" and follow the department contact process in Help and Support / Resources to request the correct form.

Registration, Filing & Payment Basics

Operators must usually register with Denver for business tax and lodging tax collection, collect tax on taxable room charges, file periodic returns and remit tax and any reported fees by the city deadlines. Maintain clear records of nightly rates, taxable charges, exemptions, and payments for at least the period specified in local rules.

Registration: register as a lodging operator with the City and obtain any required account or license numbers.
Filing frequency: periodic filing cadence (monthly/quarterly) is established by local rule; consult official filing instructions for your account.
Payment methods: the City typically accepts electronic payment options and specifies submission methods on its payment pages.
Recordkeeping: keep invoices, reservation records and remittance confirmations for the retention period required by the City.

Common Violations

Failure to register or obtain required accounts or licenses.
Under-collection or under-remittance of taxable lodging revenue.
Poor recordkeeping preventing substantiation of taxable vs exempt charges.

FAQ

Who must collect and remit the hotel occupancy tax in Denver?: Operators of hotels, motels and short-term lodging located in Denver are generally responsible for collecting and remitting the city's occupancy (lodgers) tax and registering with the appropriate city office.
How often must returns be filed?: Filing frequency is determined by the city based on account type and volume; consult the city's filing instructions or contact the revenue office listed in Help and Support / Resources.
What records should I keep?: Maintain detailed records of room charges, taxable amounts, exemptions, and remittances for the period required by local code or administrative guidance.

How-To

Determine whether your property is subject to Denver's lodging/occupancy tax by reviewing municipal criteria and definitions.
Register with the City's revenue or licensing office and obtain any account numbers or permits required for lodging operators.
Collect the appropriate tax on taxable room charges at the time of sale and keep clear invoices showing tax collected.
File the required return by the city deadline and remit payment using the City's accepted payment methods.
If audited or notified of deficiency, follow the notice instructions, preserve records, and file an administrative appeal within the stated time limit if you dispute an assessment.

Key Takeaways

Register early and keep clear records of nightly rates and taxes collected.
Meet filing deadlines and remit payments to avoid escalation to enforcement.
Contact the City revenue or licensing office promptly if you receive a notice.