Short-Term Rental Taxes & Payments

All Short-Term Rental (STR) license holders are responsible for ensuring that all applicable Town of Frisco taxes on rentals of fewer than 30 consecutive days are properly collected, reported, and remitted. The filing and payment requirements depend on how your property is managed and how bookings are made.

If you use a marketplace facilitator (such as Airbnb or Vrbo) or a local property manager, some or all Town taxes may be collected and remitted on your behalf. However, it is the responsibility of every STR owner to understand which taxes are being collected and remitted by a marketplace facilitator and/or property manager, and which taxes, if any, must be reported and paid directly to the Town of Frisco.

Please review the information below to determine your filing responsibilities based on your rental and management arrangement.

Total Short-Term Rental Monthly Taxes & How to Pay

Owners of a Short-Term Rental (STR) in the Town of Frisco are required to remit all applicable taxes.

The total tax to be collected and remitted is 15.725%. Here is a breakdown of how the STR tax is calculated:

• 2.9% State of Colorado sales tax
• 2.0% Summit County sales tax
• 0.75% Summit County mass transit tax (Summit Stage)
• 0.725% Special District (Summit County Housing Authority) sales tax
• 2.0% Town of Frisco sales tax
• 2.35% Town of Frisco lodging tax
• 5% Town of Frisco STR excise tax (for stays with a checkout date of June 1, 2022 or later)

All State, County and Special District (Summit Combined Housing Authority) taxes should be remitted to the State of Colorado on a state sales tax return form for the Frisco Jurisdiction code 610007). The Town of Frisco sales, lodging, and STR excise tax should be remitted directly to the Town using Xpress Bill Pay portal.

Short Term Rental occupancy charges for daily rentals are taxed at the rate in effect on the day of the occupancy.

The total Town of Frisco tax on gross short-term rental revenue is 9.35%, which consists of a 2.0% Frisco Sales Tax, a 2.35% Lodging Tax, and a 5.0% Short-Term Rental Excise Tax. Gross short-term rental revenues include all compensation received for occupancy including all non-optional fees (other than taxes) such as booking/reservation fees; cleaning fees; pet charges; fees for extra vehicles, people or beds; etc.; and any amounts received from lodging companies or managers. The Town continues to allow a vendor’s fee deduction in the amount of 3.33% of your sales tax liability for returns filed on or before the due date.

Short-Term Rental (STR)Tax Filing Information

Effective August 1, 2026

Beginning August 1, 2026, all Short-Term Rental (STR) tax returns must be filed electronically through the Town of Frisco’s Xpress Bill Pay portal.

Rental Agents & Property Management Companies

Property managers and rental agents who manage STR properties on behalf of owners are required to:

• Obtain a Town of Frisco Business License.
• Collect and remit the Town’s 9.35% Short-Term Rental taxes.
• File STR tax returns monthly through the Town of Frisco’s Xpress Bill Pay portal by the 20th of the following month.
• Submit a monthly property detail report listing the taxes reported for each property managed. This report must be emailed to the STRsupport@townoffrisco.com after filing your monthly STR tax return. STR Tax Return Template for Property Managers

Marketplace Facilitators

Marketplace facilitators (such as Airbnb, VRBO, Expedia, Booking.com, and similar platforms) that collect taxes on behalf of hosts are required to:

• Obtain a Town of Frisco Business License.
• Collect and remit the Town’s 9.35% Short-Term Rental taxes.
• File STR tax returns monthly through the Town of Frisco’s Xpress Bill Pay portal by the 20th of the following month.

Note:

VRBO collects and remits Town STR taxes for bookings made on or after May 1, 2021.

Airbnb collects and remits Town STR taxes for bookings made on or after February 1, 2023.

Independent Short-Term Rental Owners

• Direct bookings: If you accept bookings directly from guests (without using a marketplace facilitator or property manager), you are responsible for collecting, reporting, and remitting the Town’s 9.35% Short-Term Rental taxes. Independent owners with direct bookings must file an annual Short-Term Rental Tax Return Form. The return is due by January 20 of the following year. For example, the 2026 annual return is due by January 20, 2027. Note: If you have both direct bookings and marketplace or property manager bookings, report only the direct bookings on your annual return.
• Marketplace Facilitators and/or Property managers bookings: Marketplace facilitator (such as Airbnb or VRBO) and property managers are responsible and required to collect, report, and remit the Town’s 9.35% Short-Term Rental taxes on your behalf. You do not need to report or pay taxes on those bookings.

Do you need to amend your STR tax submission?

To amend your STR taxes, owners need to submit a complete Claim for Refund request with backup documentation. In the case of Airbnb, Evolve or VRBO duplicate filings, please attach an excel report that includes a nightly fee, cleaning fee, guest service fee, hosting fee, check in/out date, date of booking, taxes collected and all fees paid by the renter. Please email all documents to the Town of Frisco STR representative. Our STR team will follow up with instructions by email within a week.

Summit County Assessor

Colorado Statute requires anyone who owns a business or rents out their furnished residential property on a short or long term basis to declare their business equipment or residential rental furnishing/equipment.