10% Lodging Tax
All accommodations for humans in the City of Wheat Ridge are subject to a 10% City accommodations tax in place of the City sales tax. The tax is due on the price paid by the occupant or on on the occupant's behalf, not including additional charges for cots, cribs, refrigerators or the like. Extra items are considered rentals of equipment and are subject to the sales tax of three percent. State-collected taxes may also apply to both.
Charges paid in money or other consideration for the following, and anything similar, are taxable:
Room or other arrangement in any hotel
Short-term condo stay ("vacation rental")
Short-term house rental ("vacation rental")
Guest house quarters
Bed and breakfast quarters
Trailer or recreational vehicle court or park space
Other consideration includes any goods and/or services, or promises for them, given in payment.
Occupant-Only Exemption for 30 Days or More
An exemption is allowed on lodging charges for 30 consecutive days or more of use.
Any transfer between occupants (consumers), persons, or entities starts the 30-day period anew by definition in Code Section 22-21. (Part II-Code of Laws, Chapter 22-Taxation, Article 1-Sales and Use Tax, Division 1-Enforcement.)
Changing rooms is considered the same occupancy if there is no gap time or absence of continuous rental.