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Colorado · San Miguel County

San Miguel County

county Allowed with registration Needs review · last verified 2026-07-15

Short-term rentals (rental of a Single-family Residence, Condominium Unit, or Duplex Unit by a third party for compensation for less than 30 consecutive days) are ALLOWED in unincorporated San Miguel County, Colorado, but require a County Short-Term Rental Permit under San Miguel County Land Use Code (LUC) Section 5-30 / 5-3001 "Short-Term Rental" (posted version dated February 2021). An approved permit is valid for a two-year period and must be renewed every two years. Owners must also register with the Colorado Department of Revenue (CDOR) for a State Sales Tax License and provide the County Planning Department a copy. Per a Board of County Commissioners amendment adopted February 4, 2026 (reported by the Telluride Daily Planet / telluridenews.com), owners who list EXCLUSIVELY on online platforms that remit taxes on their behalf (e.g., Airbnb, Vrbo) no longer need a Colorado sales tax license; owners running their own websites/bookings still must obtain one. NOTE: this Feb 2026 amendment is sourced to a news report — the LUC PDF still hosted by the county reflects the February 2021 text requiring CDOR filing. Key operating standards (LUC 5-3001 B): rental to a single party only (individual guest rooms cannot be rented to multiple parties); occupancy limited to 2 persons per bedroom/sleeping room, and where not on central sewer, capped by the approved OWTS capacity but in no case exceeding 10 people; an initial Building Department safety inspection (renewals require only a signed compliance affidavit); the County permit number must appear conspicuously on all advertising; 1 off-street parking space per bedroom on the subject property; bear-proof trash storage; operable smoke/CO alarms and a kitchen-proximate fire extinguisher; an OWTS-approved on-site wastewater system if not on municipal/community sewer and a permitted domestic well if not on municipal/community water; a 24-hour local contact plus a "Being a Good Neighbor" guide to guests; and written notification of adjacent property owners of the 24-hour contact. Zoning: STRs are PROHIBITED in the Open Space (OS), High Country Area (HCA), and Affordable Housing PUD (AHPUD) zone districts; NO permit is required in the West End (WE) zone district (though all applicable taxes still apply); Accessory Dwelling Units, Caretaker Units, and County R-1 Housing Deed-Restricted Units are not eligible; and accessory structures, recreational vehicles, and camping spaces cannot be used as STRs. Taxes on unincorporated-county STRs: Colorado state sales tax 2.9%, San Miguel County sales tax 1.0%, and a San Miguel County Lodging District tax 2.0%; the portion of unincorporated San Miguel County within the San Miguel Authority for Regional Transportation (SMART) district (the towns of Telluride and Mountain Village plus the unincorporated area within the R-1 School District boundary) also owes SMART sales tax 1.07% and a Visitor Benefit Tax 1.25% (both effective January 1, 2025). A County STR permit is a Development Permit under LUC 1-301 and is subject to revocation under LUC 3-101 for non-compliance (LUC 5-3001 C). This record covers UNINCORPORATED San Miguel County only; the towns of Telluride, Mountain Village, Norwood, Ophir, and Sawpit have separate municipal STR rules and tax structures.

Not legal advice. Last verified 2026-07-15 · sources linked below.

Requirements checklist

  • county County Short-Term Rental Permit Required
    Fee: — · Renewal: Valid for a two-year period; must be renewed every two years. At renewal only a signed applicant affidavit of compliance with the safety standards is required (no re-inspection). · Applies to: Owner of any Single-family Residence, Condominium Unit, or Duplex Unit rented to a third party for compensation for less than 30 consecutive days in unincorporated San Miguel County (except the West End (WE) zone district, where no permit is required but taxes still apply) · official page ↗
  • state Colorado Sales Tax License / CDOR registration Conditional
    Fee: — · Renewal: — · Applies to: STR owners in unincorporated San Miguel County. Per the Feb. 4, 2026 BOCC amendment, NOT required for owners who list exclusively on online platforms that remit taxes on the owner's behalf; owners operating their own websites/bookings must still obtain the license. (The posted LUC PDF still states the license is required in all cases — the exemption is currently sourced only to news reporting.) · official page ↗
  • county Building Department safety inspection Required
    Fee: — · Renewal: Not re-inspected at renewal; a signed affidavit of compliance is required at each two-year renewal. · Applies to: Initial STR permit application (checks emergency escape windows in bedrooms, smoke and CO detectors, and ingress/egress paths of travel); renewals require only a signed compliance affidavit · official page ↗
  • county Permit number on advertising Required
    Fee: — · Renewal: — · Applies to: All STR advertising materials · official page ↗
  • county 24-hour local contact + 'Being a Good Neighbor' notice Required
    Fee: — · Renewal: — · Applies to: Each STR; owner/manager must give each guest the 'Being a Good Neighbor' guide and provide the County and the guest with the name, address and 24-hour contact telephone number of a current local contact person · official page ↗
  • county Adjacent property owner notification Required
    Fee: — · Renewal: — · Applies to: Each adjacent property owner must be notified in writing of the 24-hour local contact, and re-notified when that contact information changes · official page ↗
  • county Off-street parking requirement Required
    Fee: — · Renewal: — · Applies to: One parking space per bedroom, located on the subject property · official page ↗
  • county Bear-proof trash storage Required
    Fee: — · Renewal: — · Applies to: All STR trash containers must be in a bear-proof enclosed structure or a bear-proof-designed container · official page ↗
  • county On-site wastewater (OWTS) and domestic water requirements Conditional
    Fee: — · Renewal: — · Applies to: An STR not served by a municipal/community sewer must have an on-site wastewater system approved by the County Environmental Health Department; an STR not served by a municipal/community water system must have a domestic well permitted by the Colorado Division of Water Resources providing sufficient quantity and quality of potable water · official page ↗
  • county Smoke/CO alarms and fire extinguisher Required
    Fee: — · Renewal: — · Applies to: Every STR dwelling must have operable smoke alarms and carbon monoxide alarms (per HB 09-1091 and the county's adopted building code) and an operable fire extinguisher in proximity to the kitchen · official page ↗

Taxes

TaxRateAdministered byAirbnb remitsVrbo remits
Colorado state sales tax — — — —
San Miguel County sales tax — — — —
San Miguel County Lodging District tax — — — —
SMART sales tax (San Miguel Authority for Regional Transportation) — — — —
SMART Visitor Benefit Tax — — — —

Operating rules

Primary residence
—
Min stay (nights)
—
Max nights / year
—
Max occupancy
—
Zoning-restricted
—
Cap on licenses
—
  • The ordinance governs rental of a Single-family Residence, Condominium Unit, or Duplex Unit; the term 'Primary Residence' appears in the Purpose section but no owner-occupancy or primary-residence-only condition is imposed in the Standards (LUC 5-3001 B). No minimum-stay is imposed; an STR is defined as any such rental for less than 30 consecutive days. Owners are separately responsible for any private covenants/HOA declarations that may prohibit or further restrict STRs (LUC 5-3001 B.XIV).

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Frequently asked questions

Is Airbnb legal in San Miguel County?
Short-term rentals (rental of a Single-family Residence, Condominium Unit, or Duplex Unit by a third party for compensation for less than 30 consecutive days) are ALLOWED in unincorporated San Miguel County, Colorado, but require a County Short-Term Rental Permit under San Miguel County Land Use Code (LUC) Section 5-30 / 5-3001 "Short-Term Rental" (posted version dated February 2021). An approved permit is valid for a two-year period and must be renewed every two years. Owners must also register with the Colorado Department of Revenue (CDOR) for a State Sales Tax License and provide the County Planning Department a copy. Per a Board of County Commissioners amendment adopted February 4, 2026 (reported by the Telluride Daily Planet / telluridenews.com), owners who list EXCLUSIVELY on online platforms that remit taxes on their behalf (e.g., Airbnb, Vrbo) no longer need a Colorado sales tax license; owners running their own websites/bookings still must obtain one. NOTE: this Feb 2026 amendment is sourced to a news report — the LUC PDF still hosted by the county reflects the February 2021 text requiring CDOR filing. Key operating standards (LUC 5-3001 B): rental to a single party only (individual guest rooms cannot be rented to multiple parties); occupancy limited to 2 persons per bedroom/sleeping room, and where not on central sewer, capped by the approved OWTS capacity but in no case exceeding 10 people; an initial Building Department safety inspection (renewals require only a signed compliance affidavit); the County permit number must appear conspicuously on all advertising; 1 off-street parking space per bedroom on the subject property; bear-proof trash storage; operable smoke/CO alarms and a kitchen-proximate fire extinguisher; an OWTS-approved on-site wastewater system if not on municipal/community sewer and a permitted domestic well if not on municipal/community water; a 24-hour local contact plus a "Being a Good Neighbor" guide to guests; and written notification of adjacent property owners of the 24-hour contact. Zoning: STRs are PROHIBITED in the Open Space (OS), High Country Area (HCA), and Affordable Housing PUD (AHPUD) zone districts; NO permit is required in the West End (WE) zone district (though all applicable taxes still apply); Accessory Dwelling Units, Caretaker Units, and County R-1 Housing Deed-Restricted Units are not eligible; and accessory structures, recreational vehicles, and camping spaces cannot be used as STRs. Taxes on unincorporated-county STRs: Colorado state sales tax 2.9%, San Miguel County sales tax 1.0%, and a San Miguel County Lodging District tax 2.0%; the portion of unincorporated San Miguel County within the San Miguel Authority for Regional Transportation (SMART) district (the towns of Telluride and Mountain Village plus the unincorporated area within the R-1 School District boundary) also owes SMART sales tax 1.07% and a Visitor Benefit Tax 1.25% (both effective January 1, 2025). A County STR permit is a Development Permit under LUC 1-301 and is subject to revocation under LUC 3-101 for non-compliance (LUC 5-3001 C). This record covers UNINCORPORATED San Miguel County only; the towns of Telluride, Mountain Village, Norwood, Ophir, and Sawpit have separate municipal STR rules and tax structures.
Do I need a license or registration for a short-term rental in San Miguel County?
Yes — San Miguel County requires: County Short-Term Rental Permit; Colorado Sales Tax License / CDOR registration; Building Department safety inspection. See the requirements checklist for fees, renewal, and official links.
What taxes apply to short-term rentals in San Miguel County?
Colorado state sales tax, San Miguel County sales tax, San Miguel County Lodging District tax, SMART sales tax (San Miguel Authority for Regional Transportation), SMART Visitor Benefit Tax. Use the lodging-tax estimator on this page for a specific stay.

Official sources

Related coverage

In Colorado

Cities in this county Telluride

Informational summary of publicly available sources; not legal advice. Verify against the linked official sources.