Sales Tax

Register your Short Term Rental for tax payment purposes.  

Click Here To Register Short Term Rental

                                                                                                                                                                                                                                 

July 17, 2021

Airbnb has not responded to communication from the District to request the 4% District sales tax be collected on behalf of their hosts for reservations after July 1st in the Wildernest community.  Further, the Colorado Department of Revenue (DOR) has informed Airbnb they are obligated by statute to collect all sales and lodging tax administered by the DOR.  Airbnb is not acknowledging nor agreed to collect.  Rather, they are stating hosts are responsible to collect & submit the tax yourself. 

Ultimately, the property owner is responsible to collect and remit the 4% sales tax.  However, the Colorado Department of Revenue (DOR) has informed the District that Airbnb are obligated by statute to collect all sales and lodging tax administered by the DOR

If you need to apply for a sales tax license number, you will need to submit a sales tax license application to the DOR.  For more information about sales taxes or licensing instructions visit the DOR website at https://www.colorado.gov/revenueonline, or call (303) 238-7378, or email dor_taxpayerservice@state.co.us. You can create an on-line account and manage your STR business electronically. 

Following is the current sales tax rates as of 7/1/21 for all properties in Wildernest & Cortina Ridge.

2.90%  Colorado Sales Tax

2.00%  Summit County Sales Tax

4.00%  Buffalo Mountain Metro District Sales Tax

0.725%Summit Combined Housing Authority Sales Tax

0.75%  Summit County MTS Sales Tax

10.375% Total Tax Rate

The District will continue its efforts to convince Airbnb to collect the new 4% tax on their hosts behalf.  In the meantime, following is the instructions on how to collect the tax yourself for your Airbnb property.

Airbnb - Adding taxes to your listing

If you’re a host who has provided your business ID and relevant tourist tax registration info, you may be eligible to collect taxes directly from guests by using our professional hosting tools. With this feature, you can set the type of tax and the way you want to collect it (percentage per booking, fee per guest, fee per night, or fee per guest per night).

If you’re in a region or jurisdiction where we collect and remit taxes on your behalf (automatic or default tax collection), you may still be able to add taxes to your listing. Depending on the jurisdiction, you may have one of two options:

  1. Opt out of the default tax collection and add your own taxes instead
  2. Add taxes in addition to the taxes we automatically collect. Review the occupancy tax collection amounts to see what Airbnb collects on your behalf before adding additional taxes.

If you opt out of default tax collection and add your own taxes, we collect the taxes on your nightly rate and fees but pass them to you to remit to the tax authorities. If you add taxes in addition to the taxes we automatically collect, we pass your additional taxes to you to remit to the tax authorities, and we remit the taxes we automatically collect directly to the tax authorities. If you opt out of default tax collection, adding a tax replaces all default taxes.

Once the feature is set up, tax will be calculated based on your nightly price and any fees that roll into the nightly rate. Guests are shown any taxes you’ve applied in the Occupancy Tax section of their price breakdown.  Click this link for more information: https://www.airbnb.com/help/article/2523/how-do-i-add-taxes-to-my-listings

                                                                                                                                                                                                               

5/10/21

To:    All Wildernest Property Owners

For all properties in the Wildernrest Community identified as a Short-Term Rental (STR) through ads found on one or more websites that advertise short-term rentals in Wildernest, this notice is to advise you of a new 4% sales tax collection requirement starting on July 1, 2021. You are required to register your STR with Buffalo Mountain Metropolitan District (BMMD) and remit the 4% sales tax to the Colorado Department of Revenue.

The registration portal will be available in the coming weeks. This no-cost registration is a short and simple process. Continue reading below for additional instructions.

Why is there a new sales tax in Wildernest?

In November 2020, voters in Buffalo Mountain Metropolitan District (BMMD) approved the new 4% Wildernest sales tax to be used for important BMMD services such as snow plowing, road maintenance, drainage mitigation & needed safety improvements.

Registration Required Within 30 Days

You must first register your STR with BMMD within 30 days of this letter. This no-cost registration is a short and simple process. The portal will soon be available on this BMMD website and will be called “Short Term Rental Registration”. BMMD has partnered with Host Compliance, a nationally recognized company that specializes in identifying and monitoring STR’s. All Wildernest listings will be carefully monitored to ensure registration and the collection of the 4% sales tax on all rental reservations. Failure to register can result in fines of up to $250 per day.

Tax Remittance To Colorado Department of Revenue

STR’s using rental websites such as AirBnB, VRBO, or HomeAway should contact the hosting company directly to ensure the website is collecting the new 4% sales tax for your listing. In most cases, these three sites collect the tax on your behalf, however the owner of the property is ultimately responsible to ensure compliance. STR’s using all other rental hosting sites, including property management firms, or conducting self-management, will be responsible to pay the sales taxes directly to the CO Department of Revenue.

If you need more information about the collection and remittance of sales taxes, visit the Colorado Department of Revenue Sales Tax website at https://tax.colorado.gov/, or call 303-238-3278. For properties that do not comply with this new legal tax obligation, the Department of Revenue has enforcement ability including fines and back tax collection for non-compliance.

If you have any other questions regarding the new BMMD sales tax, please contact Manager Shellie Duplan at (970) 513-1300 or by email at shellie@bmmd.org. We thank you for investing in the Wildernest community.

                                                                                                                                                                                                                               

Buffalo Mountain Metropolitan District Voters Approve Sales Tax

Summit Daily News, 11/4/20

WILDERNEST — Buffalo Mountain residents have voted to back the Buffalo Mountain Metropolitan District ballot Issue 6A, which asked voters whether they support a 4% sales tax in the district to pay for services such as snow removal and street improvements, among others.

According to election results, 62.5% of voters in the district supported the measure. The district is west of Silverthorne and includes the Wildernest community. The sales tax will apply to purchases made in stores that reside within the district and to purchases delivered to a home in Wildernest. Taxes also will apply to short-term renters when they rent a unit in the district, and that tax would be collected by Airbnb or VRBO. 

Prior to Election Day, District Manager Shellie Duplan explained that the ballot question arose from a lack of funding for maintenance services, which occurred after a longtime subcontractor retired and the district saw a large jump in price in services for a new subcontractor.

The district moved forward with putting the question on the ballot based on community feedback that was largely gathered from an online survey in which 67% of respondents supported the sales tax.

Duplan said a large portion of the funding base for the sales tax initiative would come from short-term renters.

                                                                                                                                                                                                                                   

SPECIAL ELECTION NOV 3, 2020

ELECTION INFORMATION & INSTRUCTIONS ENCLOSED

10/12/20 -  Each District property owner or resident must complete and return the self-affirmation form to the County Clerk to receive a ballot.  It is not limited to one vote per property.  

This information sheet contains summary statements for ballot issues as required by the State of Colorado Constitution, Article X, Section 20. This Notice of Election on a Referred Measure is mailed to each address with one or more registered voters. 

The Buffalo Mountain Metropolitan District November 3, 2020 Special Election will be conducted as a coordinated mail ballot election with Summit County. The Self Affirmation form to request a mail ballot packet specific to Buffalo Mountain Metropolitan District is included. 

This form must be submitted to the Summit County Clerk & Recorder of the election via mail, email or fax. Details can be found at the bottom of the Self Affirmation form. For more information, email: Kathy.neel@summitcountyco.gov or call (970) 453-3471.

You may not be eligible to vote on the ballot issue presented. To make sure you are registered to vote in the State of Colorado at your current address, go to www.govotecolorado.com or contact your current County Clerk. 

ALL REGISTERED VOTERS”

NOTICE OF ELECTION TO INCREASE TAXES ON A REFERRED MEASURE

BUFFALO MOUNTAIN METROPOLITAN DISTRICT

Election Date:  November 3, 2020

Election Hours:  This election shall be conducted by mail ballot.  Ballots will be distributed by U.S. Mail sent not earlier than October 12, 2020, and not later than October 16, 2020, to all active eligible electors of the District.  The walk-in voting location – Summit County Clerk & Recorder, 208 Lincoln Ave., Breckenridge, Colorado 80424, shall be open between the hours of 7:00 a.m. and 7:00 p.m. on November 3, 2020.  Local Election Office Address and Telephone Number: 28 Second Street, Suite 213, Edwards, Colorado 80632, 970-926-6060 ext 118.

Ballot text:

BUFFALO MOUNTAIN METROPOLITAN DISTRICT BALLOT ISSUE 6A:

SHALL BUFFALO MOUNTAIN METROPOLITAN DISTRICT TAXES BE INCREASED $600,000 ANNUALLY BEGINNING IN 2021 AND BY SUCH AMOUNTS AS ARE RECEIVED IN ANY YEAR THEREAFTER BY THE APPROVAL OF A DISTRICT-WIDE SALES TAX NOT TO EXCEED 4% UPON EVERY TRANSACTION OR OTHER INCIDENT WITH RESPECT TO WHICH A SALES TAX IS LEVIED BY THE STATE THAT OCCURS WITHIN ANY AREA OF THE DISTRICT; SUCH TAX TO BE USED EXCLUSIVELY FOR SAFETY PROTECTION, STREET IMPROVEMENT, AND TRANSPORTATION IMPROVEMENTS AND SERVICES; SUCH TAX TO COMMENCE ON JULY 1, 2021; PROVIDED THAT THE TAX TO BE LEVIED SHALL BE IN ADDITION TO ANY OTHER TAXES LEVIED BY THE DISTRICT; AND PROVIDED THAT THE BOARD MAY ANNUALLY ADJUST THE PERCENTAGE OF THE SALES TAX COLLECTED DOWN AND UP WITHIN THE NOT TO EXCEED AMOUNT OF 4.0%; AND SHALL THE PROCEEDS OF SUCH TAXES AND INVESTMENT INCOME THEREON BE COLLECTED, KEPT AND SPENT BY THE DISTRICT AS A VOTER-APPROVED REVENUE CHANGE AND EXCEPTION TO THE LIMITS THAT WOULD OTHERWISE APPLY TO THE DISTRICT UNDER ARTICLE X, SECTION 20 OF THE COLORADO CONSTITUTION OR ANY OTHER LAW AND WITHOUT LIMITING IN ANY YEAR THE AMOUNT OF OTHER REVENUES THAT MAY BE COLLECTED AND SPENT BY THE DISTRICT; ALL IN ACCORDANCE WITH THE RESOLUTION ADOPTED BY THE BOARD OF DIRECTORS OF BUFFALO MOUNTAIN METROPOLITAN DISTRICT ON AUGUST 18, 2020?

Summary of Written Comments For the Proposal:

  • As of July 1st, 2020, a new 3-year contract servicing Buffalo Mountain District took effect. The contracted services include essential snow plowing, sanding and de-icing, maintenance and repair of roads, sidewalks, gutters, drainage systems, retaining walls and guardrails. With the increased cost of these newly contracted services, a revenue shortfall of over $500,000 in operating expenses is expected. 
  • The sales tax proposal will generate additional revenue to address this shortfall without the need for an immediate increase in property taxes, spreading the costs more equitably across full time residents, 2nd homeowners, short- and long-term renters. 
  • We strongly support a sales tax to sustain the infrastructure and essential services for Wildernest rather than incurring a property tax increase. A sales tax provides an equitable means for visitors and short-term renters to pay their fair and appropriate share towards supporting services and infrastructure in Wildernest.
  • The community of Wildernest is located in an extreme high elevation climate. The wear and tear from freeze/thaw ground movement and subzero temperatures reduces the life span of infrastructure a lot faster than other areas. For the safety of our residents, I am voting yes on 6A. This will allow continued maintenance and repairs for snowplowing, roads, pedestrian path, guardrails, and drainage and ditches. We cannot risk a reduction in these essential services for the safety of our community and protection of our property values.

Summary of Written Comments Against the Proposal:

No comments were filed by the constitutional deadline. 

Self-Affirming Oath or Affirmation of Elector

Click the following link to download the Self-Affirming Oath or Affirmation of Elector. You must return this form to request a mail ballot packet specific to Buffalo Mountain Metropolitan District. This form must be submitted to the Summit County Clerk & Recorder of the election via mail, email or fax. Contact details can be found at the bottom of the Self Affirmation form.

Self-Affirmation of Elector.pdf

                                                                                                                                                                                                                                     

9/15/20 

BUFFALO MOUNTAIN METROPOLITAN DISTRICT

BOARD OF DIRECTOR RESOLUTION IN SUPPORT OF SALES TAX BALLOT ISSUE #6A

WHEREAS, we, the elected Directors of Buffalo Mountain Metropolitan District (“District”) have placed before District voters the questions of implementing a sales tax in Buffalo Mountain; and

WHEREAS, the Colorado Fair Campaign Practices Act expressly authorizes local governments to adopt and distribute in normal fashion a Resolution regarding any ballot issue of import to that local government; and

WHEREAS, concerning this sales tax ballot issue #6A:

  1. Buffalo Mountain is in unincorporated Summit County and as such there is currently no local sales tax within the Buffalo Mountain Wildernest Community and Colorado law was changed in 2010 to permit Metropolitan Districts in unincorporated areas to implement sales taxes for the purpose of road maintenance, road safety and transportation; and
  2. Other nearby districts like Bachelor Gulch, Beaver Creek, and Edwards either have a sales tax or have a comparable civic assessment that is similar to a sales tax; and
  3. Implementation of a sales tax in Buffalo Mountain will spread the tax burden for the Metro District’s services over a much broader base of users than just the property owners in Buffalo Mountain; and
  4. The amount that it costs to operate the District will not increase as a result of implementation of a sales tax.  The variable isn’t how much it costs to operate the District but how to best fund those costs; and
  5. Implementation of a sales tax will, among other things, offset the revenue lost as a result of Colorado’s Gallagher Amendment; and
  6. Implementation of a sales tax may enable the District to lower its mill levy rate benefiting all property owners in Buffalo Mountain; and

NOW, THEREFORE, be it resolved by the Board of Directors of the Buffalo Mountain Metropolitan District, in the County of Summit, State of Colorado, that:

  1. The Board expresses its strongest possible support for passage of the sales tax ballot question #6A; and
  2. The Board encourages electors within the Buffalo Mountain Metropolitan District to join in the support of this ballot issues by voting “Yes”.

ADOPTED this 15th day of September 2020.

BUFFALO MOUNTAIN METROPOLITAN DISTRICT - BOARD OF DIRECTORS

By: /s/  Joseph Newhart                                                  By: /s/ Cheryl Breeman 

Joseph Newhart, President                                                 Cheryl Breeman, Treasurer

By: /s/ Christopher Dorton                                             By: /s/ Raoul Pietri Jr.

Christopher Dorton, Director                                            Raoul Pietri Jr., Director

By: /s/ Josh Shramo 

Josh Shramo, Director

                                                                                                                                                                                                                                  

8/24/20 Survey Results....For the past seven months, BMMD has been educating the Wildernest community about the purpose and need for a proposed 4% sales tax within the BMMD boundaries. 

In an effort to inform the public, BMMD mailed Q&A’s to all property owners, held two public meetings in June and July, posted all data on BMMD’s website, and invited District constituents to participate in a recent on-line survey.

 The survey’s purpose was to inform Wildernest residents by including information about the facts, purpose, and reasons why BMMD was considering putting the sales tax question before voters in November.  The survey showed clear future revenue shortfalls due to needed infrastructure repairs and maintenance costs that have doubled in price.  It also showed the likely cut back in snow plowing, pothole repair and repaving projects if the sales tax was not approved.  Detailed financial information was also provided on how the budget would be stable if the sales tax was approved.   Key findings of the survey follow:

  • A strong majority of eligible voters within the BMMD are familiar with the services the district provides (70%) and approve of the job we are doing (88% approve).  6% of eligible voters disapprove of the job BMMD is doing.
  • Once respondents learned information about the reasons behind the 4% sales tax request, 67% of voters would support a ballot measure and 22% opposed it.
  • Supporters of the sales tax think the servicing and upkeep of the roads, snowplowing and infrastructure is worth the sales tax increase and understand the cost of providing the services has increased.
  • Supporters agree that short-term renters would be paying a significant portion of the sales tax, and think a sales tax is much better than a property tax increase.
  • Non-supporters who oppose the tax believe the current sales taxes are already a burden and they can’t afford anymore. Others mention a 4% jump in sales tax is simply too high.

 When comparing the current sales tax rate for Wildernest property owners to other communities in Summit County it is apparent that the sales tax rate in Wildernest is currently on average 4% lower.  Furthermore, if a sales tax is not approved BMMD will need to cut back significantly on infrastructure improvements, snow plowing, pothole repairs, pedestrian path repairs, and repaving projects, or find another funding source to pay for these items like a potential property tax or fee increases.

 Keep a look-out on the November ballot for the BMMD sales tax question.  You must be an eligible voter to vote on this issue.  Definition of an eligible voter is a person registered to vote in the State of Colorado AND:  A) Resident of the District; OR B) Owner or the spouse of an owner of taxable real or personal property within the boundaries of the District (owned in your personal name, not trust or LLC); OR C) Obligated to pay taxes under a contract to purchase taxable property within the District.  If you are an eligible voter, you will receive a separate Summit County ballot at your primary home address which will include the BMMD sales tax question.  Please contact BMMD if you have any questions.  We appreciate your continued support. 

                                                                                                                     

Important Survey

7/7/20...

The Buffalo Mountain Metro District invites you to participate in a very important survey by clicking on this web link:

https://www.surveymonkey.com/r/Buffalo_Mtn

This survey will measure the opinions of Wildernest property owners who are also registered voters in Colorado regarding a possible sales tax increase this November. The survey will contain information that will give you a clear picture of the Buffalo Mountain Metro District’s financial picture. It is this reason we are considering a possible sales tax.   

If you have any questions regarding this survey, please do not hesitate to contact Buffalo Mountain Metro District Manager Shellie Duplan at 970-513-1300 or by email at shellie@bmmd.org. The metro district sincerely thanks you in advance for your participation and cooperation.


Upcoming Survey

7/1/20... The Buffalo Mountain Metropolitan District (BMMD) will be a conducting a very important survey online starting on Tuesday, July 7th. This survey will measure the opinions of Wildernest property owners who are also registered voters in Colorado regarding a possible sales tax increase. 

To ensure that you receive a text or email on Tuesday, July 7th that contains a link to participate in the survey, we need you to provide your voter registration and contact information (cell phone or email). To provide your contact information please click the button below.

https://bit.ly/3ge6xmo

Providing this information is very important, especially for property owners that are not year-round residents of the Wildernest development. However, if you are not registered to vote in Colorado you do not need to complete this form. 

We are encouraging everyone to submit their information by next Monday, July 6th so we can contact you with a text or email that allows you to take the survey on Tuesday, July 7th.  We also want to assure individuals who submit their contact information after Tuesday, July 7th will still receive a link to the participate in the survey by text or email if you are able to provide us with an email or cell phone number.  

If you have any questions regarding this survey, please do not hesitate to contact BMMD Manager Shellie Duplan at 970-513-1300 or by email at shellie@bmmd.org. The Metro District sincerely thanks you in advance for your participation and cooperation. 

Town Hall Meetings

BMMD is inviting you to attend a town hall meeting to discuss the potential local sales tax initiative. The Board of Directors and consultants will be prepared to answer questions and receive your comments.

  • Tuesday, June 16, 2020, 6:00 p.m. – Participation in this meeting will be available through on-line ZOOM webinar or by phone. To join the on-line webinar, visit: https://zoom.us/j/97099752765. To listen in by phone call: (253) 215-8782 or (301) 715-8592, Webinar ID: 970-9975-2765.
  • Friday, July 10, 2020, 5:00 p.m. - Participation in this meeting will be available through on-line ZOOM webinar or by phone. To join the on-line webinar, visit:  https://zoom.us/j/96935287185To listen in by phone call: (253) 215-8782 or (301) 715-8592, Webinar ID: 969-3528-7185.

Submit Written Comments

If you are unable to attend the town hall meetings, simply email your comments or questions to District Manager, Shellie Duplan at shellie@bmmd.org.

Thank you in advance for spending your time reviewing this information.  We look forward to your feedback!


BMMD Presentation For Public Information

6/23/20...The BMMD has hosted the first of two public meetings to discuss potential local sales tax initiative. Click the following link to view the power point presentation.

Sales Tax - Public Meeting Presentation.pdf


Public Questions & District Answers

6/22/20

Click the following link to view a list of questions received from the public regarding the potential sales tax initiative and the District answers.

Notice to Wildernest 6-22-20.pdf


Notice to Wildernest Property Owners, Residents & Eligible Voters

5/13/20

This informational notice was mailed to all property owners in Wildernest and contains important information about a potential Wildernest & Cortina Ridge local sales tax initiative and how it affects property owners and residents in the community. Click the following link to view the Q&A to help better understand the issues.  

Notice To Wildernest 5-13-20.pdf


Potential Sales Tax in Wildernest

Revenues Can Help Subsidize Infrastructure Upgrades

2/5/20....Through the on-going process of long-range financial and asset management planning, BMMD has looked at alternative ways to raise needed revenue. BMMD has recently identified a potential source of revenue that could help the District subsidize needed infrastructure upgrades and operation services by implementing a local Wildernest sales tax.

In 2010, the State of Colorado allowed metro districts like ourselves to adopt a sales tax as an alternative revenue source to pay for road construction and maintenance, transportation and road safety. Other District’s in neighboring Eagle County have acted on it and are helping subsidize their residential services and projects with this type of additional revenue source. 

Road construction, plowing and path maintenance in Wildernest has historically been provided by property taxes paid by all property owners in Wildernest.  The cost to provide road services are independent from the source of revenues used to pay for the services.  Therefore, to the extent road services can be paid for with another revenue source like sales taxes, fewer property taxes will be needed.  Or conversely, if sales taxes are not available to pay for necessary road services, then more property taxes will be needed to provide these services. Also, a benefit of sales taxes is that they are paid by a much larger segment of the population than just property owners.

The potential sales tax would be applicable to all “taxable” sales within the Wildernest community, including products sold by commercial vendors in Wildernest, rental income from short-term rental properties (under 30 days), and products delivered into Wildernest from vendors outside of Wildernest (deliveries from Lowes in Silverthorne or internet retailers like Amazon).

With respect to short-term rentals, the majority of the potential sales taxes would be paid by short term renters from outside the community. The property owner will not actually pay the sales tax, they would simply collect it along with the State and County sales tax they are already collecting from their renter and pass it along to the Colorado Department of Revenue who will then pass BMMD’s portion to us.

Approximately 30% of the properties in the Wildernest community are listed as short-term rentals. Vacationers and/or renters that utilize short-term rental properties in Wildernest currently do not have to pay a lodging tax like other Summit County municipalities (i.e., Silverthorne, Frisco, Dillon, Breckenridge, Blue River).  And shoppers receiving products delivered into Wildernest are only subject to the State’s and Summit County’s sales tax but not subject to a local sales tax.

The primary disadvantage of implementing a sales tax in Wildernest is that property owners and residents currently enjoy a lower sales tax rate than the neighboring communities.  A short-term rental property in Wildernest may be more attractive to a renter than a similar property in a neighboring community if BMMD does not implement a sales tax.

In order for BMMD to implement a sales tax, the eligible voting constituents in Wildernest would have to approve it by majority ballot election, tentatively scheduled for the November 3, 2020 election. Before this occurs, BMMD is planning to hold public meetings and plans to provide more information about this potential sales tax, and to receive feedback from all property owners this Spring.  Please stay tuned for more information on this topic and don’t hesitate to contact Manager Shellie Duplan shellie@bmmd.org in the meantime if you have questions.