Sales Tax Information Sheet December 2005 Page 12
ADVERTISEMENT
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18LODGING TAX
On and after January 1, 2004, an excise tax of two percent (2%) has been levied
upon the entire amount charged to any person for the right to use or possess, for
consideration any room or rooms for temporary occupancy in a hotel, motel,
lodging or inn, motor hotel, guest house, mobile home, bed and breakfast or any
other place that furnishes sleeping accommodations, for a period of less than
thirty consecutive days.
This tax is in addition to and does NOT replace the sales tax of three and one
half percent (3.5%) on lodging services.
Payment of the Lodging tax is due on or before the twentieth (20th) day of the
month following the reporting period (same as sales tax).
Banquet and meeting room rental are not subject to the tax.
The revenues derived from this lodging tax shall be used primarily for the
promotion, development, and marketing of tourism in Carbondale and shall be
limited to non capital expenditures with the exception that funds derived from
said lodging tax may be used for improvements or repairs to the existing visitors
center building or for construction of a new visitors center.
BUILDING USE TAX
Anyone who performs construction work which requires a Carbondale building permit
must pay Town building use tax on the cost of construction materials used, stored, or
consumed. Construction for religious or charitable entities and for the Town of
Carbondale is not taxable. All other projects are taxable since contractors are considered
to be the end consumer of all items they use.
Building use tax is collected prior to the issuance of a Certificate of Occupancy. The use
tax amount paid is 3.5% of the estimated amount of construction materials to be
used in the project.
Municipal sales tax is NOT charged to the buyer if the building permit is presented to the
seller when the building materials are being purchased. County, State, and RTA sales
taxes are still charged.
SALES TAX Information Guide
12
Town of Carbondale
Phone: (970) 963-2733
511 Colorado Avenue
Fax: (970) 963-9140
Carbondale, CO 81623
E-mail: tax@carbondaleco.net
Website:
ADVERTISEMENT
0 votes
Related Articles
Related forms
Related Categories
Parent category: Financial