Go to main text
Office of Economic Development and International Trade

Business Licensing Database
BED AND BREAKFAST

B & B BED AND BREAKFAST COUNTRY INN DUDE RANCH
HOMESTAY

State

Colorado Department of Public Health & Environment
Consumer Protection Division
4300 Cherry Creek Drive South
Denver , CO   80246-1530
(303)692-3620
Fax: (303)753-6809
A bed and breakfast establishment which is the primary residence of the operator and only serves meals to overnight guest is exempt from food service licensing.
A bed and breakfast establishment that provides meal services to others than overnight guests including catering services or where the owner does not live on or adjacent to the property must obtain a food service license.
A food service licensing is a state license. However, application, inspection and approval are normally administered by the local county health department, if one exists.

State

Colorado Department of Revenue
Liquor/Tobacco Enforcement Division
1881 Pierce St. #108A
Lakewood , CO   80214
(303)205-2300
Fax: (303)205-2341
Bed and Breakfast Permit allows complimentary alcohol beverages to be provided only to overnight guests during limited hours for consumption on the premises.
This is a state permit but application and approval begins with the local liquor licensing authority.

State

Colorado Department of Revenue
1375 Sherman St
Denver , CO   80261
(303)238-7378
All product sales, e.g. souvenirs, are subject to sales tax.
Lodging and accommodations are also subject to state and local sales tax. Some counties collect an additional county lodging tax.
Refer to Department of Revenue FYI Sales #11 - Tax Due on Unit Rentals of Hotels, Motels, Bed-and-Breakfasts, Condominiums & Time Shares.

Link:  http://www.revenue.state.co.us/fyi/html/sales11.html
The bed and breakfast owner must pay the applicable sales tax when purchasing all supplies, including those used by the customer such as soap or shampoo, etc.
NOTE:  43-5-201 to 207, C.R.S. requires a permanent daily record be kept of all automobiles stored, kept or parked in facilities maintained for patrons.
NOTE:  12-44-101 to 103, C.R.S. regarding fraud and liability of public accommodations must be posted in each room.

page last updated 8/26/03

The Colorado Revised Statutes are available on line at http://198.187.128.12/colorado/lpext.dll?f=templates&fn=fs-main.htm&2.0. You can locate a statute of interest by searching either on the citation given in the database (e.g., 18-5-307) or on a keyword or phrase.

Comments, Questions and Suggestions

<- Back | ^ Top | OED Home | next->