(a) It is unlawful for any person to engage in renting, leasing or otherwise providing a short-term rental unit without first having obtained an annual excise tax license. The license required by this Section may be incorporated into the business license required under Telluride Municipal Code Chapter 6, Article 1.

(b) Applications for an excise tax license shall be made to the Finance Director on forms prescribed therefor. A license shall be valid until December 31 of the year in which it was issued, unless earlier revoked or suspended. A fee as may be established by the Town shall accompany each license application.

(c) A separate license and fee, if any, shall be required for each place of business engaged in the type of transactions subject to the affordable housing short-term rental tax under this Article. No license shall be transferable, and the license and tax imposed by this Article shall be in addition to all other licenses and taxes required and/or imposed by any other ordinance or law. Whenever a business or other entity licensed under this Article is sold or transferred so that the ownership interest in the same changes, then the purchaser shall obtain a new license.

(d) The Town Council, upon reasonable prior and written notice to the licensee and after a hearing, may revoke or suspend the license of any person found by the Town Council to have violated any provision of this Article. (Ord. 1498 §1 (Exh. A), 2019)