Register your Short Term Rental with BMMD for tax payment purposes.
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 email@example.com. 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:
- Opt out of the default tax collection and add your own taxes instead
- 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
Frequently Asked Questions
Short Term Rental 4% Tax Remittance & Collections
BMMD Tax Registration
How do I register with BMMD?
If you own and operate a Short-Term-Rental (STR) in Wildernest you are required to register the unit on the BMMD website. This one-time-only registration is free of charge. The link can be found on the Buffalo Mountain Metropolitan District (BMMD) home page at: https://bmmd.colorado.gov.
I already have a Summit County short-term-rental permit/license, do I still have to register my short-term-rental with BMMD?
What do I need to register with BMMD?
- You will need your property schedule/parcel number. A link to the County GIS system is provided in the portal or you can call BMMD.
- You will need your Summit County issued STR permit and/or license number.
- You will need your sales tax license number. If you are renting through VRBO then you will be instructed to enter “n/a code 001”.
- All other information is standard questions related to property address and contact information.
Do I have to register every year?
No. You only have to register one time only.
What if I don’t register?
Property owners in Wildernest that have an active STR listing and do not register with BMMD will be subject to penalties.
What is the penalty structure for non-compliance?
After sending the proper courtesy notice and the STR owner fails to register, the following fines will be imposed:
- 1st Notice of Violation - $50.00 Penalty
- 2nd Notice of Violation - $100.00 Penalty
- 3rd Notice of Violation - $100.00 Penalty including notification that an additional $100.00 penalty will, without further notice, be imposed for every subsequent ten (day) period, in part or in whole, that the violation remains uncorrected.
Airbnb & VRBO
In late January 2021, the CO Department of Revenue (DOR) notified both Airbnb & VRBO of the new 4% BMMD sales tax obligation starting on July 1, 2021. As of 6/7/21, Airbnb has not yet agreed to collect & remit on behalf of their STR hosts, however the DOR has informed BMMD they will be reaching out to Airbnb again to inform them they are obligated by statute to collect all sales and lodging tax administered by the DOR. They are considered a Marketplace Facilitator. BMMD will continue to post updates to this page as we know more.
As of 6/4/21, VRBO confirmed with BMMD that they WILL collect and remit the new 4% tax starting July 1, 202.
Property Management Companies
Professional property management companies may collect and remit sales tax on behalf of the owner. If your property manager is collecting and remitting sales tax on your behalf, you do not need to apply for your own sales tax license number. Contact your property management company for details.
Collecting/Remitting State Sales Taxes
How do I apply for a CO sales tax license?
If you need to apply for a sales tax license number, you will need to submit a sales tax license application to the State of Colorado Department of Revenue. To get a sales tax license with the State of Colorado, or for specific questions about sales taxes, visit their website at https://www.colorado.gov/revenueonline, or call (303) 238-7378, or email firstname.lastname@example.org. You can create an on-line account and manage your STR business electronically.
How do I collect the new tax from guests?
To collect the new tax from your guests, you will need to visit the support page for the booking site that you use to rent your unit and search for “additional payment request”. It is every STR owner responsibility to check your tax settings on all your listing platforms.
How do I remit taxes to the State?
You can easily pay your sales taxes electronically to the State after you create your account. Visit the DOR website at https://www.colorado.gov/revenueonline, or email the DOR Manager-Service Centers/Registration Center representative Paul Jacobs at email@example.com.
Bookings Prior to July 1, 2021
How do I collect taxes on reservations already booked prior to July 1, 2021?
The CO Department of Revenue (DOR) has explained that it comes down to when payment was accepted.
- If payment was received for a reservation booked prior to July 1st and the check-in is after July 1st, you have to charge the booking date’s rate (prior to 7/1/21) which WILL NOT include the 4% increase.
- If a reservation is booked prior to July 1st and you don't accept the payment until AFTER July 1st then you have to add the new 4% sales tax rate to the reservation.
- If the payment is split with partial payment before July 1st and final payment after July 1st then #1 applies.
County Sales Tax Rates
What is the total current sales tax rate amount including the new 4% tax that I have to collect in Wildernest?
How does that compare to surrounding municipalities sales tax rates?
- 12.275% Blue River
- 12.275% Breckenridge
- 10.875% Dillon
- 10.725% Frisco
- 10.375% Silverthorne
My Property is Not a STR
If your Wildernest property is NOT a STR and you received a letter instructing you to remit and pay taxes, please send an email to BMMD Manager, Shellie Duplan, at firstname.lastname@example.org and provide your full name, property address and explanation as to why it is not a STR. You will receive a confirmation email back from Shellie that your property has been removed. Thank You!
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 email@example.com. 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.
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:
- 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
- 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
- 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
- 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
- Implementation of a sales tax will, among other things, offset the revenue lost as a result of Colorado’s Gallagher Amendment; and
- 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:
- The Board expresses its strongest possible support for passage of the sales tax ballot question #6A; and
- 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.
The Buffalo Mountain Metro District invites you to participate in a very important survey by clicking on this web link:
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 firstname.lastname@example.org. The metro district sincerely thanks you in advance for your participation and cooperation.
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.
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 email@example.com. 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/96935287185. To 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 firstname.lastname@example.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.
Public Questions & District Answers
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 Property Owners, Residents & Eligible Voters
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.
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 email@example.com in the meantime if you have questions.
Colorado short-term rentals (STR) is a flourishing industry. More and more Municipalities, Cities, and Districts are requiring property owners to file proper business licenses, State Sales Tax license, and lodging taxes to operate STR.
The rules and taxes are aimed to ensure the safety of renters and mitigate the impacts on Municipalities infrastructure, roads, neighborhoods, and housing affordability. It also creates a more level playing field for traditional hotel operators who are required to collect a lodger’s tax.
Currently, all entities and individuals doing business in Summit County, which includes Wildernest, are required to pay sales tax. This includes the short term rental of a property.
The BMMD Board of Directors is currently studying the issue and the impacts of STRs on the Wildernest community. The laws and regulations that govern the short-term rental market are constantly changing. As demand grows, more and more vacation destinations are taking steps to protect residential neighborhoods and guests alike. The BMMD will continue research on what type of rules fit best for the Wildernest community.
BMMD will continue to communicate with residents about any potential regulation on the STR industry in Wildernest. We welcome your input and opinions on this topic. You can email your comments to firstname.lastname@example.org.
The Summit County short-term vacation rental (STR) permit application is now available online. If you own property within unincorporated Summit County and intend to rent it for periods of less than 30 consecutive days, you are required to apply for an STR Permit.
The permit application deadline is June 1, 2019.
Beginning June 30, 2019, any STR operating without a permit will be considered in violation of the Summit County Code. All STR permits issued in 2019 will be valid through Sept. 30, 2020, with annual renewal required by Sept. 30 of each year.
Visit the STR webpage.
Visit the new STR webpage to apply for an STR permit online and to find information about the permit application process, STR taxes, STR regulations and the complaint management system. Visit the STR permit application page for a full list of the information you need to have on hand when filling out the application.
A few permit application tips:
- The online permit application works best using Chrome or Firefox web browsers.
- The application should only take about 20 minutes to complete, once you have gathered all the required information.
- If you do not plan to finish the application in one sitting, please note that there is not a “save” button. In order for the permitting system to save your application so you can come back to it later, you will need to fill out the “License Details” page in its entirety and press “Continue.”
Complaint management system:
The complaint management system is now available 24/7 to assist with resolving STR complaints. Complaints can be submitted online or by calling the STR Helper Hotline: 970-368-2044.
For more information, visit www.SummitCountyCO.gov/STR, email us or call 970-668-4185.