Sec. 6-1-20. Fee levied.
An annual business license fee is levied on all persons doing business in the Town according to the following schedule:
(1) Lodging establishment and room rental licenses, sixty-six dollars ($66.00) per sleeping room.
(2) Accommodations unit licenses, one hundred sixty-five dollars ($165.00) plus twenty-two dollars ($22.00) per sleeping room.
(3) Rental house licenses, one hundred sixty-five dollars ($165.00) plus twenty-two dollars ($22.00) per sleeping room. The Town of Telluride has restrictions regarding short term rentals in its Land Use Code, specifically as to the Residential Zone District, as defined in the Telluride Land Use Code at Section 2-215.
(4) Residential License, for units defined in Sections 6-1-20(1)-(3), but not a Lodging Establishment, fees shall only be one-half (1/2), or fifty percent (50%), of the amount otherwise due under Section 6-1-20(1)-(3). The Administrative Fee imposed by Section 6-1-20(7) is not adjusted or discounted for a Residential License. For a Residential License, an owner is permitted to rent or lease the structure for a short term period, which is defined as a length of time that is less than thirty (30) consecutive nights (that is, any length of time from 1 to 29 nights). A structure may be rented or leased for a maximum of three (3) times during a calendar year for a maximum cumulative number of nights not to exceed twenty-nine (29) nights. For purposes of this section, and for compliance with Telluride Land Use Code provisions at Section 3-601, but not for reporting tax implications of the same, if a rental period extends beyond a calendar year, the rental period and the rental nights shall be counted to the year in which the rental period commences.
(5) Classic License, with fees and for units defined in Section 6-1-20(1)-(3), but not a Lodging Establishment, there are no aggregate calendar year nightly rental limitations. For purposes of this section, and for compliance with Telluride Land Use Code provisions at Section 3-601, but not for reporting tax implications of the same, if a rental period extends beyond a calendar year, the rental period and the rental nights shall be counted to the year in which the rental period commences.
(6) Limited License fees shall only be one-half (1/2), or fifty percent (50%), of the amount otherwise due under Section 6-1-20(1)-(3). The Administrative Fee imposed by Section 6-1-20(7) is not adjusted or discounted for a Limited License. If an owner who received a Limited License is subsequently determined by the Town Clerk to have violated the limitations of such Limited License provisions or has exceeded the limited rental nights of the same, the Limited License shall be replaced with the applicable Classic License and the owner shall be responsible for both the additional business license fees for a Classic License and the full applicable Short Term Rental Regulatory Fee imposed under Sec. 6-1-25.
(7) Administrative Fee. For an Accommodations Unit License, a Rental House License and a Room Rental License, but not a Lodging Establishment, there is an additional annual Administrative Fee that is imposed of two hundred eighty-eight dollars ($288.00) per unit.
(8) Short Term Rental Regulatory Fee Program. For a Classic License, but not for a Residential License , a Limited License or any Lodging Establishment license, there is imposed a Short Term Rental Regulatory Fee as defined in Section 6-1-10 and detailed in Section 6-1-25.
(9) All others, including but not limited to, retail, restaurant, wholesale, service and professional licenses:
(a) Businesses with up to one and one-half (1½) employees, one hundred sixty-six dollars ($166.00).
(b) Businesses with more than one and one-half (1½) employees and up to four (4) employees, four hundred fifty-five dollars ($455.00).
(c) Businesses with more than four (4) employees and up to six (6) employees, six hundred twenty dollars ($620.00).
(d) Businesses with more than six (6) employees and up to nine (9) employees, seven hundred eighty-five dollars ($785.00).
(e) Businesses with more than nine (9) employees and up to fifteen (15) employees, one thousand two hundred eighty dollars ($1,280.00).
(f) Businesses with more than fifteen (15) employees and up to twenty-five (25) employees, two thousand sixty-three dollars ($2,063.00).
(g) Businesses with more than twenty-five (25) employees and up to forty (40) employees, three thousand two hundred forty-one dollars ($3,241.00).
(h) Businesses with more than forty (40) employees and up to sixty (60) employees, four thousand eight hundred eighty-nine dollars ($4,889.00).
(i) Businesses with more than sixty (60) employees and up to one hundred (100) employees, eight thousand one hundred dollars ($8,100.00).
(j) Businesses with more than one hundred (100) employees, eight thousand one hundred ninety-four ($8,194.00).
Fees shall be subject to increase by Town Council resolution.
(10) A building license is created and is imposed on all new construction within the Town, except as provided in this Section. The building license fee is determined as follows: .007 times the value of the building. Value is determined under the guidelines of Section 108.3 of the International Building Code, as adopted and amended by the Town. Single-family, duplex and triplex units built within the residential zone of the Town and deed-restricted, long-term housing units built within any zone are exempt from this license. (Prior code 5.04.020; Ord. 1288, 2008; Ord. 1342, 2010; Ord. 1482 §2, 2019; 11/2/21 Election, 2021; Ord. 1578 §1 (Exh. A), 2023; Res. 12 §1 (Exh. A), 2023)