All businesses that sell retail merchandise or provide taxable services are required to obtain a State of Colorado sales tax license and a Town of Dillon business license.
Retail sales inside the Town limits are taxed at a rate of 8.875%, comprised of:
Colorado State tax 2.90%
Summit County tax 2.00%
Summit County Transit tax 0.75%
Town of Dillon tax 2.50%
Summit Housing tax 0.725%
In addition, the Town of Dillon levies a 2% lodging tax upon the rental of short term (less than 30 days) accommodations.
The Colorado Department of Revenue collects the tax on behalf of the Town of Dillon. All State, County, and Special District (Summit Combined Housing Authority) sales taxes should be remitted to the State of Colorado on a State sales tax return form. Colorado Business Registration forms, CR0100, instructions and contact information for the Colorado Department of revenue are available on the state's website, www.TaxColorado.com.
To complete a new sales tax license form (#CR0100) please visit the Colorado Department of Revenue at www.taxcolorado.com or call 303-238-7378. At the top of this form is a box to check if you are adding an additional location. Check this box and the Department of Revenue will assign a new sub-account from your main account. You should complete one of these forms for each jurisdiction you rent properties in (i.e. Breckenridge, Frisco, Dillon, Silverthorne, Blue River, Montezuma or unincorporated County).