Is Airbnb Legal in Breckenridge? 2026 Rules, Permits & Taxes

License required

Yes

Taxes on a stay

12.275%

Fine for hosting without a permit

Up to $1,000

Listings showing a permit number

53%

Latest rule change

Mar 26, 2026

Listing figures: AirROI, 12 months to September 2026. A number on a listing doesn't prove the permit or license is valid, and a missing one doesn't prove there is none.

The rules in brief

Who needs it

Every owner who rents a home, condo, townhome or room in the town for fewer than 30 consecutive days, however it is booked (Airbnb, Vrbo, a management company or direct) and however few nights a year it is rented.^{1,2,5,9,11,12,14}

Issued by

Town of Breckenridge, Finance Department

Valid for

Renewed every year; most licenses expire on December 31 and the Town sends renewal invitations 60 days before. A license does not transfer when the property sells, so a new owner applies again.

On listings

The number must appear on every listing

Platform checks

The Town scans online advertising platforms with software and matches listings to its property records; a listing without a valid license gets a violation notice. On Airbnb the number goes in the listing's license or permit field.

Fees

Who qualifies

• The property must be inside the Town of Breckenridge and in a zone with an available license: the Resort Properties Zone and Zone 1 had licenses in July 2026, while Zones 2 and 3 had none and use waitlists
• The owner holds the license and pays the fees; only a current property owner can join a waitlist
• Properties in the Resort Properties Zone must provide a 24-hour on-site front desk, a 24-hour monitored phone line, 24-hour private security, on-site housekeeping and enclosed garage parking
• The owner names a responsible agent in writing who can answer complaints 24 hours a day
• The business and occupational license and all town taxes and fees must be paid before the license is issued
• An HOA or condominium association can add its own restrictions on top of the license

How to apply

1. 1 Find the property's zone on the Town's searchable short-term rental map and check the July 2026 availability list.
2. 2 In the Resort Properties Zone or Zone 1, submit the Town's online application. In Zone 2 or Zone 3, join that zone's waitlist; when a license opens, the owner at the top of the list has 14 business days to file a complete application.
3. 3 List every place the unit is advertised, any rental agent, and the responsible agent (and an alternate if wanted).
4. 4 Pay the business and occupational license tax and the $756 per bedroom regulatory fee; the Town issues no license until the fee is paid.
5. 5 Put the license number and the maximum overnight occupancy in every listing, and set up the sales and accommodation tax accounts. For the primary-residence fee exemption, email str@townofbreckenridge.com.

Permit rules

License required for every rental under 30 nights

A valid short-term rental license is required for each rental property, regardless of how the home is marketed and regardless of how many nights a year it is rented.^1,9,12

License before the first advertisement

Owners must hold the license before advertising the property for rent; the Town treats advertising a unit inside town limits as doing business there.^2,11

License ends when the property sells

A license cannot move to another person or another address, and is not refunded if the property is sold. Transfers within a family, to the owner's trust or controlled company, by death, or between spouses allow a new license; a buyer can also ask for a temporary license of up to six months to honor existing reservations.^1,9

License number and maximum occupancy in every ad

Every advertisement must show the license number, in the form Breckenridge Business License No. followed by the number, and the maximum overnight occupancy. On Airbnb the number can go in the license or permit field. A host gets 15 days to fix an advertising violation after written notice.^1,9,11

Airbnb and Vrbo collect the taxes, but the license is still required

Airbnb and Vrbo have an agreement with the Town to collect and remit taxes for license holders; Airbnb has done so for bookings since October 1, 2019. The platform does not replace the license.^9,11 In force since October 1, 2019

The Town scans listings for unlicensed rentals

Town staff use software that scans online platforms and matches listings to property records. An unlicensed listing gets a violation notice with 14 days to remove it or obtain a license if one is available.¹⁴

Owners, whether or not they live there

The license is held by the property owner, and only a current owner can join a waitlist. The code sets no requirement that the owner live in the home; 54 licenses in 2025 were primary residences rented 21 days or less.^1,14

Primary residence rented 21 days or less: no regulatory fee

A home that is the license holder's primary residence and is rented 21 days or less a year does not pay the $756 per bedroom regulatory fee. The owner applies for the exemption by emailing str@townofbreckenridge.com.^5,11,14 Applies to: Primary residences

Four rental zones

The Town is split into the Resort Properties Zone (condo-hotels and resort complexes), the Tourism Zone (Zone 1), the downtown core (Zone 2) and residential areas (Zone 3). Each zone has its own cap and its own waitlist, and the Town's searchable map shows a property's zone.^1,13,14 In force since September 27, 2022

License caps: Zone 1 1,680, Zone 2 130, Zone 3 390

The Town may not issue a license that would put a zone over its cap: 1,680 in Zone 1, 130 in Zone 2 and 390 in Zone 3. In July 2026 Zone 1 had 467 licenses available, and Zones 2 and 3 had none.^1,10 Applies to: Zones 1, 2 and 3 · In force since September 27, 2022

Resort Properties Zone: no waitlist

Licenses in the Resort Properties Zone, which covers multi-unit properties with resort amenities, were available without a waitlist in July 2026. A property that qualifies as a resort property can be licensed only in that zone.^1,10 Applies to: Resort Properties Zone

Existing licenses keep renewing until the home is sold

Licenses issued before the caps took effect are not subject to them and can renew until the property changes hands, which is why Zone 3 holds 1,002 licenses against a cap of 390. The Town expects Zones 2 and 3 to shrink toward their caps through sales and non-renewals.^1,10,13 Applies to: Existing licensees

Separate waitlist for each zone

When a license opens in a zone, the owner at the top of that zone's list is contacted and has 14 business days to file a complete application; if the owner declines or misses the deadline, the next owner is offered it. In January 2026 the waitlist held 20 owners in Zone 2 and 205 in Zone 3.^1,14 Applies to: Zones 2 and 3

HOA and condominium rules can be stricter

A Town license does not override a homeowners' or condominium association; its covenants may restrict short-term rentals separately.^9,19 Applies to: Homes in an association

Short-term means fewer than 30 consecutive days

A short-term rental is a dwelling unit, or any room in it, available for fewer than 30 consecutive days. Stays of 30 days or more fall outside the license and the Town's 3.4% accommodation tax.^4,9

Resort properties: front desk, security and garage parking

Resort properties must provide a 24-hour on-site front desk, a 24-hour monitored phone line, 24-hour private security, on-site housekeeping and enclosed garage parking, and may be required to run a shuttle.¹ Applies to: Resort Properties Zone

Bedroom count comes from the county assessor

Fees and occupancy follow the number of bedrooms in the Summit County Assessor database. An owner who disputes it can ask for a Town inspection; a bedroom needs at least 70 square feet, an egress window, a closet and nearby smoke and carbon monoxide detectors.¹

Two guests per bedroom plus four

The overnight occupancy limit is two persons per bedroom plus four more, and four in total for a studio. The limit must appear in the advertisement.⁶

Smoke detector, carbon monoxide detector, fire extinguisher

Every rental must have a working smoke detector, carbon monoxide detector and fire extinguisher at all times. Town staff may enter a unit at reasonable times to inspect for health and safety, with a warrant if entry is refused.⁶

Responsible agent within 60 minutes, 24 hours a day

The owner names a responsible agent (a manager, rental agent or individual) who must be reachable around the clock and must respond to a complaint within 60 minutes. The first response can be a phone call to the guests; a visit is needed only when that is necessary to fix the problem.^1,11

Parking, noise and trash

Guests' vehicles must park on the property or in a Town parking area, not on lawns or in the street, and nobody may sleep in a vehicle. Unreasonable noise is barred, and trash must be stored and disposed of under the Town's trash rules.⁶

Direct bookings need a Colorado sales tax license and Town returns

Owners who take bookings themselves must collect the Town's sales and accommodation taxes and file returns (monthly or quarterly, due the 20th of the following month), and also hold a Colorado sales tax license. Owners who rent only through Airbnb, Vrbo or a licensed management company file no periodic returns.^16,17 Applies to: Direct bookings

Court of Appeals upheld the regulatory fee

On March 26, 2026 the Colorado Court of Appeals held that the per-bedroom charge is a regulatory fee rather than a tax that needed a public vote, and affirmed the dismissal of a challenge by a Breckenridge owner.²⁰ In force since March 26, 2026

Median nightly rate, booked nights

$425

Taxes on that night (12.275%)

$52

Guest pays, before Airbnb and cleaning fees

$477

What the host still handles

• The Breckenridge accommodation unit license, which comes with the Town business and occupational license
• A Colorado sales tax license from the Department of Revenue, required of anyone who offers rooms for rent and needed for bookings made outside Airbnb
• Town sales and accommodation tax returns through the Town's MuniRevs portal for bookings made outside Airbnb, Vrbo or a licensed management company, due the 20th of the month after the period^{11,15,16,17,21}

• The Finance Director may impose an administrative fine of up to $1,000 a day until a violation is cured, in addition to citations. Fines are due within 14 days of the notice and can be appealed to the town manager.⁷
• Unlicensed listings: a violation notice with 14 days to remove the listing or get a license; then a second notice and $1,000 a day, and after 30 days of non-compliance the Town places a $30,000 lien on the property.¹⁴
• Operating without the business license is an infraction under the Town's general penalty, with a fine of up to $500, and each day counts as a separate offense.^2,8
• Other violations of the town code are misdemeanors punishable by a fine of up to $2,650, up to one year in jail, or both, and each day is a separate offense.³
• After a show-cause hearing the Finance Director can suspend or revoke a license or place conditions on it; the Town weighs the seriousness of the violation, prior violations and complaints, and the corrective action taken.¹

1. March 26, 2026
   Court of Appeals upholds the $756 per bedroom fee

   In Dorotik v. Town of Breckenridge (2026 COA 20) the Colorado Court of Appeals held that the charge is a regulatory fee, not a tax requiring a TABOR vote, and affirmed the dismissal of the owner's suit.²⁰

2. September 27, 2022
   Four rental zones with separate caps

   An ordinance created the Resort Properties Zone, Zone 1, Zone 2 and Zone 3 with mapped boundaries, each with its own cap and its own waitlist.^13,14

3. December 28, 2021
   Per-bedroom regulatory fee starts

   The regulatory fee took effect at up to $756 per bedroom or studio: $400 for 2022 and $756 for 2023 and later years unless Council changes it.^5,14

4. November 2, 2021
   Cap on licenses and a waitlist begin

   An ordinance limiting licenses for properties outside condo-hotels to 2,200 took effect and the Town started a waitlist for owners wanting a rental license.¹⁴

Estimate what a Breckenridge home could earn

1. 1. Title 4, Chapter 6 Accommodation Unit Regulations (sections 4-6-5 to 4-6-14: zones, caps, waitlist, transfers, complaints, discipline) · Town of Breckenridge Town Code
2. 2. Title 4, Chapter 1 Business and Occupational Licenses and Tax · Town of Breckenridge Town Code
3. 3. Title 1, Chapter 4 General Penalty · Town of Breckenridge Town Code
4. 4. Title 3, Chapter 5 Public Accommodation Tax · Town of Breckenridge Town Code
5. 5. Title 4, Chapter 6, section 4-6-3 Annual accommodation unit regulatory fee · Town of Breckenridge Town Code
6. 6. Title 4, Chapter 6, section 4-6-10 Mitigation of health, safety and secondary impacts · Town of Breckenridge Town Code
7. 7. Title 4, Chapter 6, section 4-6-13 Fines; penalties; denial of license · Town of Breckenridge Town Code
8. 8. Title 1, Chapter 4, section 1-4-1-1 General penalty; infractions · Town of Breckenridge Town Code
9. 9. Accommodation Unit (Short Term Rentals) Licenses · Town of Breckenridge, Finance
10. 10. License Availability, Current Licenses and Waitlists (July 2026) · Town of Breckenridge, Finance
11. 11. Accommodation unit licenses FAQ · Town of Breckenridge, Finance
12. 12. Apply for a license or join a waitlist · Town of Breckenridge, Finance
13. 13. Historical Development of License Caps and Regulations · Town of Breckenridge, Finance
14. 14. 2025 Accommodation Unit Licenses Annual Report (memo to Town Council, January 31, 2026) · Town of Breckenridge, Finance
15. 15. Tax Rates and Revenue Distributions · Town of Breckenridge, Finance
16. 16. Accommodations Tax · Town of Breckenridge, Finance
17. 17. Sales and Accommodation Tax (short-term rentals) · Town of Breckenridge, Finance
18. 18. Sales & Use Tax Topics: Rooms & Accommodations · Colorado Department of Revenue
19. 19. Short Term Rentals · Colorado General Assembly, Legislative Council Staff
20. 20. Dorotik v. Town of Breckenridge, 2026 COA 20 · Colorado Court of Appeals
21. 21. Occupancy tax collection and remittance by Airbnb in Colorado · Airbnb Help Center