As you know, EagleVail Metro District implemented a 1% sales tax beginning on January 1, 2019. Short term rentals (periods of less than 30 days) are subject to the EagleVail sales tax (1%), as well as the Colorado (2.9%) and Eagle County (1.5%) sales taxes. This includes rentals of residential property.
As EagleVail is in unincorporated Eagle County, all three taxes are administered and collected by the State of Colorado. Anyone operating a short-term rental is obligated to collect and remit the appropriate sales tax. Those using third-party rental websites should review the State of Colorado’s guidance on Marketplace Facilitators (https://tax.colorado.gov/sites/tax/files/SUTT_MarketplaceFacilitators.pdf). In many cases, the websites that handle booking your property as a short-term rental are considered "marketplace facilitators" under state sales tax laws (property owners are "marketplace sellers"). As a marketplace seller, you are relieved of tax compliance obligations provided that your contract with the marketplace facilitator explicitly provides that the marketplace facilitator will collect Colorado tax. You may wish to request that the marketplace facilitator provide you with a certification that they are registered as a marketplace facilitator (see Colorado Department of Revenue Form DR 1290). For more information on your obligations as a marketplace seller, refer to the Department's guidance publication on Marketplaces.
The District will work with the State of Colorado to collect taxes from properties that are not properly reporting.
If you have questions regarding the EagleVail sales tax, please contact Jon Erickson at 970-926-6060 ext. 101 or firstname.lastname@example.org. You can also visit the Colorado Department of Revenue website at https://www.colorado.gov/revenue.