San Miguel County, CO

Mountain Village, CO short-term rental license

In Mountain Village, advertising a home for short stays is enough to need a business license, even if no guest ever books. Each rental unit carries its own license. Selling the home ends it, so the buyer starts over with a new application.[4]

Every rule below links to the official source it comes from, verified October 1, 2026.

Can you rent short term in Mountain Village?

Get a license first

What you apply for: Business license

Seasonal homes
603
Housing units
2,250
Residents
2,185

U.S. Census Bureau, 2024 ACS 5-year estimates

  • City ruleLicense required
  • City fee$165
  • Tax on each stay13.47%
  • Seasonal homes268 per 1,000

Mountain Village short-term rental license

Mountain Village requires a business license before you rent a home short term or even advertise it. You register on the town's MUNIRevs portal, which sends a payment notice once the application is approved. A license stays valid through December 31 of the year it is issued. Renewal fees fall due on or before January 1. Paying in two installments adds a 10% administrative fee. A business starting after September 30 pays half the annual fee.[4]

What Mountain Village asks of you

  • Short-term units, condos and single-family homes alike, owe a $165 base license fee. Another $22 is added for each sleeping room.[5]

  • Hotels and other lodging establishments pay $66 per sleeping room instead.[5]

  • The fee schedule charges late penalties of 2% a day on any license unpaid by January 1.[5]

  • The town's sales tax FAQ gives renewals a 30-day grace period without penalties.[6]

  • The license must hang in a prominent place at the rental at all times.[4]

  • A summons can follow 60 days after an unpaid license fee comes due.[4]

  • Each day of violation can bring a fine from $500 up to $1,000. A jail term of up to 90 days is also possible.[4]

  • Homes under the town's YES deed restriction cannot be rented short term.[7]

  • Units zoned hotel, hotel efficiency or efficiency lodge are limited to short-term accommodation. The town defines that as stays of 1 to 29 consecutive days, never a primary residence.[8]

Apply on the Mountain Village site

What Colorado asks wherever you host

These rules apply at this address whatever the city decides.

  • When guests book through a platform, it collects Colorado sales tax on the full amount charged. The platform also handles any county lodging tax and local marketing district tax.[1]

  • Lodging taxes a city sets stay outside the state's system, since the Department of Revenue administers none of them. Home-rule cities that run their own sales tax sit outside it too, so start with your city.[1]

  • Hosts who take direct bookings need a Colorado sales tax license and collect the 2.9% state rate themselves. The license is $16, prorated, with a $50 deposit returned once your state tax tops $50.[2]

Colorado short-term rental rules

What a guest pays on top of your nightly rate in Mountain Village

Each layer is set by a different authority, and not all of them are collected by the platform.

Short-term rental tax layers in Mountain Village
LayerRateRemitted to
Colorado state sales tax[3]2.9%The state revenue department
San Miguel County sales tax[3]1%The state revenue department
Rural transportation authority sales tax[3]1.07%The state revenue department
Mountain Village sales tax[6]4.5%The city
Mountain Village lodging tax[6]4%The city
Total on a taxable stay13.47%

Airbnb and Vrbo remit the town's taxes on bookings made through their sites. Owners still file a return, set to annual for self-managed rentals, and report any direct bookings. A year without direct bookings still needs a $0 return.[6]

Airbnb taxes for hosts

What the census counts

How much of Mountain Village is already a second home

The Census Bureau counts 603 of Mountain Village's 2,250 homes as vacant for seasonal, recreational or occasional use. That is 268 out of every 1,000. It ranks Mountain Village 14th of the 21 Colorado cities on this site for the share of its housing stock kept for part-year use.

Rank in the state
14th of 21
Share of housing
268 per 1,000
Median home value
$2,000,001

U.S. Census Bureau, 2024 ACS 5-year estimates, tables B25004, B25001, B01003 and B25077.

Nearby and comparable

Where Mountain Village sits among its neighbors

Summit County, CO

Permit required

Unincorporated areas only. Type II licenses are capped by basin, with waitlists in three basins.

Summit County short-term rental rules

Telluride, CO

Capped

559 seasonal homes, 296 per 1,000 housing units.

Telluride short-term rental rules

Snowmass Village, CO

Permit required

999 seasonal homes, 336 per 1,000 housing units.

Snowmass Village short-term rental rules

Silverthorne, CO

Capped

757 seasonal homes, 257 per 1,000 housing units.

Silverthorne short-term rental rules
StatewideEvery Colorado city on this site, in one tableState law, the tax stack and every city we cover in Colorado, with what each one asks of a host.Colorado short-term rental rules

Keep exploring

FAQ

Mountain Village short-term rental questions

How much is a Mountain Village license with two sleeping rooms?

$209 a year. That is the $165 base fee plus $22 for each sleeping room.[5]

Is the Mountain Village business license prorated?

Yes, by half for a business that begins operating after September 30. The license still expires on December 31.[4]

Which taxes does Mountain Village collect itself?

A 4.5% sales tax, along with a 4% lodging tax. The town has collected its own sales tax since January 1, 2012.[6]

When are Mountain Village tax returns due?

By the 20th of the month after the reporting period. Paying on time earns a vendor discount of 3.33% of the tax.[6]
Read nextHow to start an AirbnbThe six steps in order, starting with the permit check.Read the guide

Sources

  1. Sales & Use Tax Topics: Rooms & Accommodations (revised April 2026), Colorado Department of Revenue, read on October 1, 2026
  2. Colorado Sales Tax Guide, Colorado Department of Revenue, read on October 1, 2026
  3. Colorado Jurisdiction Codes and Rates, July to December 2026, Colorado Department of Revenue, read on October 1, 2026
  4. Business Licensing, Town of Mountain Village, read on October 1, 2026
  5. Business License Fee Schedule, Town of Mountain Village, read on October 1, 2026
  6. Sales Tax FAQ, Town of Mountain Village, read on October 1, 2026
  7. YES Deed Restriction Program, Town of Mountain Village, read on October 1, 2026
  8. Mountain Village Condominium Zoning Designations, Town of Mountain Village, read on October 1, 2026

This page is not legal advice. It summarizes the official sources listed on this page as they read on October 1, 2026. Rules can change after that date, so check with the issuing office before you apply or publish a listing.

Before you list

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