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The following words and/or phrases used in this Article shall be defined as follows:

Affordable housing short-term rental tax means the Town of Telluride excise tax approved by the Town Electorate on November 5, 2019, imposing 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.

Consumer means any person who purchases or otherwise obtains for a fee or other consideration a short-term rental unit within the Town.

Finance Director means the Finance Director for the Town.

Short-term rental unit, for the purposes of this Article only, means any room or rooms, apartment, condominium, boardinghouse, hotel room, guesthouse, lodge, campground site, recreational vehicle space, bed and breakfast, residence or similar accommodation generally used for sleeping and made available for a fee or other consideration to guests on an overnight basis for a period of time less than thirty (30) days, but specifically exempted out of the terms of the affordable housing short-term rental tax and the provisions of this Article are short-term rental units if such individual unit is classified as commercial property by the San Miguel Assessor.

Taxpayer or vendor means any person who provides a short-term rental unit to a consumer or patron for a fee or other consideration and/or any person obligated to pay and/or collect the tax, as the case may be, under the terms of this Article. (Ord. 1498 §1 (Exh. A), 2019)