Short-Term Lodging Occupational Tax

Under City Code 3-6, “Lodging Occupation Tax,” all individuals and/or businesses providing short-term lodging within the City of Ouray are required to collect a per room lodging occupancy (LOT) tax and to remit the taxes collected and provide reports to the City on a monthly basis.

Short-term lodging is subject to sales tax collection and collections are reported directly to the Colorado Department of Revenue. You can obtain a sales tax license at Colorado Business Express online at .

For more information on reporting compliance, contact Melissa Drake. Please call 970-325-7066 or email