Tax and Licensing Division 15151 E. Alameda Parkway, Fifth Floor – Aurora, CO 80012 303-739-7800 – finance@auroragov.org

For a PDF link to a printable version of the Lodger's Tax Return form, please scroll to the bottom of the page.

	Lodger's/Sales Tax Rate	Effective 1/1/2009
		Arapahoe	Adams	Douglas
	City of Aurora	8.00 percent	8.00 percent	8.00 percent
	State	2.90 percent	2.90 percent	2.90 percent
	RTD	1.00 percent	1.00 percent	1.00 percent
	Cultural	0.10 percent	0.10 percent	0.10 percent
	Sports Stadium	0.10 percent	0.10 percent	0.10 percent
	County	0.25 percent	0.75 percent	1.00 percent
	TOTAL	12.35 percent	12.85 percent	13.10 percent

Licensing

Any "person" engaged in the business of furnishing lodging is required to obtain a City Lodger's Tax license. No license is required, however, if such person is engaged exclusively in the business of furnishing lodging that is exempt from the lodger's tax (e.g. where written agreement for occupancy for a period of at least 30 consecutive days has been executed). Each "person" is responsible for collecting the City Lodger's Tax and remitting it directly to the city of Aurora on a monthly basis.

Aurora Lodger's Tax

The city of Aurora imposes an 8 percent tax on the renting or leasing of rooms or accommodations on a transient basis. The tax is based on the full price charged to the customer. In all cases, the purchase price paid or charged for such lodging shall exclude the sale of any goods, services and commodities otherwise subject to city sales tax.

Exemptions

1. Sales of lodging services to any occupant who is a resident of the lodging facility and who has entered into a written agreement for occupancy of a room or rooms in such facility for a period of at least 30 days.
2. Sales of lodging services to the U.S. government, the state of Colorado and the city of Aurora, their departments, institutions and political subdivisions, in their governmental capacities only.
3. All sales to religious, charitable and eleemosynary corporations in the conduct of their regular religious, charitable and eleemosynary functions and activities. A state tax exempt number is required to be recorded on the bill.

NOTE: Reservations for accommodations must be made in the name of the tax-exempt organization. The billing must be made to the organization and be paid by the organization. Payments made by an individual are not tax exempt.
 
Document Links:
Lodger's Tax Return