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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. Please note that the Town of Telluride has restrictions regarding short term rentals in residential zone districts in its Land Use Code.

(4) 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 ten dollars ($110.00).

(b) Businesses with more than one and one-half (1½) employees and up to four (4) employees, three hundred three dollars ($303.00).

(c) Businesses with more than four (4) employees and up to six (6) employees, four hundred thirteen dollars ($413.00).

(d) Businesses with more than six (6) employees and up to nine (9) employees, five hundred twenty-three dollars ($523.00).

(e) Businesses with more than nine (9) employees and up to fifteen (15) employees, eight hundred fifty-three dollars ($853.00).

(f) Businesses with more than fifteen (15) employees and up to twenty-five (25) employees, one thousand three hundred seventy-five dollars ($1,375.00).

(g) Businesses with more than twenty-five (25) employees and up to forty (40) employees, one thousand seven hundred thirty-three dollars ($1,733.00).

(h) Businesses with more than forty (40) employees and up to sixty (60) employees, two thousand one hundred seventy-three dollars ($2,173.00).

(i) Businesses with more than sixty (60) employees and up to one hundred (100) employees, two thousand six hundred thirteen dollars ($2,613.00).

(j) Businesses with more than one hundred (100) employees, two thousand eight hundred seventy-five dollars ($2,875.00).

Fees shall be subject to increase by Town Council resolution.

(5) 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)