Regulatory Overview
State STR LicenseNot Required
State Preemption LawNo
Permit RequiredLocal Level Only
Owner-Occupied RequiredNo
Last Verified2026-02
Official source: https://denvergov.org/STR
Tax Breakdown
2.9%
State Sales Tax
2%
Lodging / TOT
Est. Total Tax Burden~12.9%
Total is an estimate. Local taxes, county surcharges, and platform fees vary. Always verify with your local tax authority.
Key Rule Summary
No state preemption. Denver requires a short-term rental license and limits to primary residence. Mountain towns like Breckenridge and Aspen have caps on STR licenses. Steamboat Springs, Telluride have moratoria or caps.
Major City Rules
5 cities tracked
Denver
Highly Restricted
STR license required, primary residence only, $100/yr license fee
Breckenridge
Moderate
STR license required, zone caps, active waitlists
Aspen
Highly Restricted
STR permits very limited, strict caps by neighborhood
Colorado Springs
Host Friendly
Business license + sales tax license, no primary residence requirement
Steamboat Springs
Highly Restricted
Moratorium on new non-owner-occupied STR licenses
Housing Market Data — US Census ACS
ACS 5-Year 2022
2,500,095
Total Housing Units
8.9%
Vacancy Rate
66.2%
Owner-Occupied
33.8%
Renter-Occupied
104,985
Seasonal/Vacation Units
4.2%
Seasonal Unit %
Source: US Census Bureau ACS 5-Year Estimates · Seasonal/vacation units are a proxy for STR-receptive housing stock.