Sales & Lodging Tax

Business Taxes
The Town of Frisco is a self-collecting sales tax jurisdiction. As such, Town sales tax should be remitted directly to the Town of Frisco with a Town of Frisco sales tax return form. All State, County and Special District (Summit Combined Housing Authority) sales taxes, for a total of should be remitted to the State of Colorado on a state sales tax return form. The total 8.375% in sales taxes due within Town limits breaks down as follows:
- 2.9% State sales tax
- 2.0% Town sales tax to be remitted to the Town of Frisco
- 2.0% County sales tax
- 0.75% County mass transit tax (Summit Stage)
- 0.725% Special district sales tax (Summit Combined Housing Authority)
- A total of 6.375% should be remitted to the State of Colorado using jurisdiction code 610007
- A total of 2.0% should be remitted to the Town of Frisco
Lodging Tax
The lodging tax in the Town of Frisco is charged on rentals that are 29 days or less and breaks down this way:
- 10.725% total tax on traditional lodging, which includes hotels, motels, inns, and bed and breakfasts
- 15.725% total tax on vacation home rentals or what is commonly referred to as an “STR”
- This includes a 5% “STR” excise tax approved by voters in April 2022.
- The 5% excise tax will be used towards workforce housing, as approved by voters.
- For homeowners considering offering their Frisco property as a vacation or short-term rental, please refer to the information provided on the short term rental page.
Town of Frisco sales and lodging taxes can both be reported on the same tax return form for your convenience.
Nicotine Tax
If you have questions regarding the nicotine tax, please contact Summit County as they are the taxing authority for this tax.
Sale of Business Assets
It is also important to note that the Town of Frisco and the State of Colorado levy sales tax on the “sale of business assets other than inventory.” If you are planning to sell or purchase an existing business, please be sure that the correct amount of sales tax is collected on the sale of all tangible personal property, not included in inventory, associated with the sale. These items include, but are not limited to, computers, desks, chairs, tables, mattresses, etc. Please report and remit the Town of Frisco sales tax when purchasing a business using the sale of business assets other than inventory form.
Paper Sales Tax Filing
Effective January 1, 2025 the fee for processing paper tax/fee filing will increase from $5 to $10. The fee of $10 per paper filing for tax or fee remittance forms will take into effect on returns mailed in 2025. The intent of the fee is not to enhance revenues but to encourage the reduction of paper, as well as the use of the Town’s online filing and payment resources.
Current Sales & Lodging Tax Financial Report
The current sales and lodging tax financial report can be accessed through the button below. Please note that it does take 30-45 days to receive monthly tax figures from the State of Colorado so reporting will be delayed.
Online Sales Tax Filing
Please refer to the information provided on the Short Term Rental page if you are filling Sales and Lodging taxes for an STR license.
Before you begin, you will need the following:
- Have an active account with Xpress Bill Pay, if you don’t have one follow the “Step-By-Step Instructions to Sign Up with Xpress Bill Pay” below.
- Your Town of Frisco sales tax account number (same as your business license number)
- A PIN number unique to your sales tax account – to obtain your PIN number, please contact the Revenue Specialist directly. You will also need to verify ownership of the account when requesting a PIN. To verify ownership, please have a copy of your most recently filed sales/lodging tax return available when making your request.
- Your checking/savings account number and bank routing number
You may have an active Xpress Bill Pay account (if you already pay your water bills online, then you have an existing account). If you already have an Xpress Bill Pay account and have obtained your PIN for business tax filing, please skip down to the “Instructions to File & Pay Business Sales Tax Online”.
Please read all instructions carefully before proceeding to the online filing and payment system.
Below are step-by-step instructions for paying your business tax online; it’s easier than it looks, and once you set it up, you are good to go! The following button provides more generic instructions, but with helpful screen shots.
Once you begin the online filing process, technical questions regarding the Xpress Bill Pay website must be directed to Xpress Bill Pay technical support at 800-766-2350. For non-technical questions specifically for the Town of Frisco, please call the Revenue Specialist at 970-668-9127.
The Town of Frisco will accept the State of Colorado Affidavit of Exempt Sale.