Sales Tax
The Town of Crested Butte is a Home Rule Charter Municipality. This allows the Town to administer and collect its own sales tax directly. All services, sales, and delivery of goods into the Town of Crested Butte require collection and remittance of sales tax. For more information, refer to Chapter 4 of the Town Code. For questions reach out to salestax@crestedbutte-co.gov
Town of Crested Butte Sales Tax Rate: 4.5%
Crested Butte uses an online licensing and tax remittance system, MUNIRevs. This program will process sales tax licenses, returns and payment as well as business license applications and renewals.
Filing Deadlines
Every vendor shall file a return, whether or not tax is due, and remit any tax due to the Town on or before the 20th day of the month following the reporting tax period.
- Monthly: Due on the 20th of the following month
- ex: January Sales Tax is due February 20th
- Quarterly: Due April 20, July 20, October 20, January 20
- ex: Jan - Mar sales tax in due April 20
- Annual: Due January 20
- ex: Jan - Dec sales tax is due January 20
Tax Rates
Tax Districts | Remit to | Tax Rate effective 1/1/2016 |
|---|---|---|
Town of Crested Butte | CB | 4.5% |
State | State | 2.9% |
Gunnison County | State | 1.0% |
RTA | State | 1.0% |
Local Marketing District Tax (Lodging ONLY) | State | 4.0% |
Other Taxes
- Real Estate Transfer Tax
A 3% land transfer excise tax is imposed on the sale of all real property within the Town limits of Crested Butte. Half of this tax goes to the preservation of open space outside the Town limits of 1991. The other half goes into the Town’s General Capital Fund.
Resources:
- Vacation Rental Excise Tax
On November 2, 2021, the voters of the Town of Crested Butte passed Ballot Initiative 2D. This initiative institutes a 7.5% Excise Tax on all Vacation Rental/Short Term Rentals beginning January 1, 2022. The 7.5% Excise Tax is specifically for the Affordable Housing Fund. It may not be used for general operations of the Town of Crested Butte.
The 7.5% Excise Tax will need to be collected and remitted on all Vacation Rentals culminating on or after January 1, 2022 and is in addition to the current 4.5% Town of Crested Butte sales tax on Vacation/Short Term rentals. The total tax to be collected on all Vacation/Short Term Rentals is 20.9%, broken down as follows:
State Sales Tax 2.9% Gunnison County Sales Tax 1.0% RTA Sales Tax 1.0% Local Marketing District Sales Tax 4.0% Town of Crested Butte Sales Tax 4.5% Town of Crested Butte Excise Tax 7.5% Total Tax 20.9% There is no change in how to remit the tax to the Town. The Town of Crested Butte taxes, 4.5% sales tax & 7.5% excise tax, are to be remitted directly to the Town through the current online MUNIRevs system. There will be an additional section on the MUNIRevs sales tax form for the 7.5% excise tax. The remainder of the taxes are to be remitted to the State of Colorado.
- Sale of Business Tax
The Town of Crested Butte imposes a 4.5% sales tax on the personal property of a business at the time of sale of the business. This is in accordance with Colorado Department of Revenue rules. The sales tax is due on the 20th of the month following the month of sale. This applies to the sales of all businesses even if they are just a service business and do not collect sales tax on a normal basis.
- Use Tax
A 4.5% use tax is imposed on the use, storage or consumption of construction or building materials and motor vehicles which are purchased outside the Town. The use of the funds is 60% for General Capital and 40% General Fund.
Building/Construction Materials: A deposit is collected at the time a building permit is issued. Once the project is complete, a reconciliation is done between the construction receipts and the deposit resulting in a refund of deposit or additional tax due.
Motor Vehicle: The tax is collected at the time the vehicle is registered with the Gunnison County Clerk, Motor Vehicles.
- Property Tax
The Town of Crested Butte imposes a mill levy on all taxable property within the Town of Crested Butte. There is one mill levy specifically for the Street and Alley Fund and one for general operations of the Town. The tax is assessed and collected by the Gunnison County Treasurer. Levies for 2016 taxes are 8.000 mills for Street and Alley, 2.740 mills for General operations. The mill levies are set annually during the budget process.