City of Ouray
Switzerland of America

   Follow the City

 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. For more information on reporting compliance, contact Debra Overton, City Administrative Clerk at or (970) 325-7066.

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 . Also, City Clerk/Treasurer Kathy Elmont can assist you with your sales tax questions. Contact her at or (970) 325-7061.