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With an effective date or commencement date of January 1, 2020, this Article has been enacted to implement the vote of the Town Electorate made on November 5, 2019, to adopt and impose a two and one-half percent (2.5%) excise tax on the amount charged to any person leasing a short-term rental unit in the Town of Telluride, but not as to hotel units, accommodations, or short-term rental units classified as commercial property by the San Miguel County Assessor. The purpose of the affordable housing short-term rental tax is to fund affordable housing and affordable housing programs, and the revenue shall be collected and deposited in the Town’s separate fund known as the Affordable Housing Fund, which shall be used exclusively to fund and finance the development and preservation of affordable housing, including the acquisition of land therefor. All provisions contained within this Article shall be liberally interpreted and construed in furtherance of said purpose. (Ord. 1498 §1 (Exh. A), 2019)