San Miguel County Unincorporated
City Zoning Code

This section shall govern the use and occupancy of a Single-family Residence, Condominium Unit or Duplex Unit by a third party for compensation for less than thirty (30) consecutive days. Accessory Dwelling Units and/or Caretaker Units and County R-1 Housing Deed-Restricted Units are not eligible for Short-Term Rental. The rental of accessory structures, recreational vehicles, camping spaces, and other spaces not located in primary dwelling unit is not allowed as a Short-Term Rental. A permit for a Short-Term Rental is not required in the West End (WE) Zone District; however, all applicable taxes shall be collected and remitted as set forth in Section 5-3001 A. Short-Term Rentals are prohibited in the Open Space (OS) Zone District, the High Country Area (HCA) Zone District, and the Affordable Housing Planned Unit Development (AHPUD) Zone District.

5-3001A.

Purpose

The purpose of this section is to promote public health, safety and general welfare by establishing standards for rental of a Primary Residence for less than thirty (30) consecutive days. These regulations are also intended to ensure that individuals or entities that Short-Term Rent a residence in the unincorporated areas of San Miguel County are collecting and remitting the requisite State and County Sales Tax and County Lodging Tax. (C.R.S. 39-26-102 (11), (C.R.S. 39-26-104 (1) (f)) Any individual or entity advertising a residential unit for Short-Term Rental in any media including the Internet or who has hired a property manager to handle the Short-Term Renting of a residence is required to comply with the standards in Section 5-3001 and obtain a County Short-Term Rental Permit.

5-3001B.

Standards

I.

County Permit

The owner(s) must complete the application for and obtain a Short-Term Rental Permit approval from the County. An approved Permit is valid for a two-year period and must be renewed every two (2) years.

II.

State Sales Tax and County Lodging Tax

Owners of Short-Term Rentals are required to collect and remit State Sales Tax and County Lodging Tax, by one of the following methods:

a.

The property owner shall file with the Colorado Department of Revenue and provide the County Planning Department with a copy of their State Sales Tax License; OR

b.

The property owner may exclusively use a Short-Term Rental advertising platform or property management company that collects and remits taxes on behalf of the owner/applicant. The use of a property management company or on-line rental platform does not relieve the property owner of the responsibility to ensure taxes are being collected and remitted on their behalf. Should the property owner cease to use the on-line platform or property management company, then the property owner must obtain a Sales Tax License and remit taxes pursuant to subsection 5-3001B. II. a., above.

III.

The County Short-Term Rental Permit number must appear in a conspicuous place on all Short-Term Rental advertising materials.

IV.

The Short-Term Rental shall only be rented to a single party. If renting rooms instead of the entire dwelling unit, individual guest rooms shall not be rented out to multiple parties.

V.

If the Short-Term Rental is not served by a municipal or community sewer system the Dwelling must have an onsite wastewater system recognized and approved by the County Environmental Health Department according to their applicable regulations. Existing systems do not need to be repaired or replaced unless required by the County Environmental Health Department.

VI.

If the Short-Term Rental is not served by a municipal or community water system, the Dwelling must have a domestic well permitted by the Colorado Division of Water Resources that provides sufficient quantity and quality of potable water.

VII.

Occupancy is limited to two (2) persons per bedroom or sleeping room unless the unit is on central sewer or additional occupancy has been incorporated into the capacity of the onsite wastewater treatment system (OWTS). In this case, the occupancy shall be limited to the number of people for which a County approved OWTS has been designed but in no case shall the occupancy exceed ten (10) people. Additional persons may be authorized through a specific Administrative Review process where it is determined that the OWTS as designed and built is adequate for the proposed use.

VIII.

The rental residence will be inspected by the Building Department for surface type safety concerns such as emergency escape windows in bedrooms, smoke and CO detectors, and ingress/egress paths of travel for a fee determined by the current Building Code as adopted by the Board of County Commissioners on the initiation of an application for a Short-Term Rental Permit. Subsequent renewals at two (2) year intervals will only require an affidavit signed by the applicant that the unit complies with all safety standards as listed in this section.

IX.

Dwellings shall be equipped with operable smoke alarms and carbon monoxide alarms pursuant to State Statute (HB 091091) and the County's current adopted building code. Dwellings must contain an operable fire extinguisher in proximity to the kitchen.

X.

Parking Requirement: One (1) space per bedroom located on the subject property.

XI.

Dwellings shall have adequate trash containers sufficient to serve the guests. All trash containers must be in a bear proof enclosed structure such as a garage, barn, shed or a container designed to be bear-proof per LUC Section 5-407 A.X.

XII.

The property owner/manager shall provide each rental guest with a copy of "Being a Good Neighbor" and shall provide the County and the guest with the name, address and contact information, including a 24-hour contact telephone number of a current local contact person.

XIII.

The property owner shall notify each adjacent property owner in writing of the name and contact information for the 24-hour local contact and shall do the same notification when local contact information changes.

XIV.

It is the property owner's responsibility to determine whether there are private declarations and covenants within their subdivision that prohibits or further restricts the Short-Term Rental of residences.

XV.

The County Permit authorizes Short-Term Rental of a Primary Residence but the County is not responsible for the Short-Term Rental. Any concerns a renter has should be addressed to the local contact person or property owner.

5-3001C.

Revocation of County Permit

Any short-term rental permit that the county issues pursuant to LUC Section 5-3001 B shall constitute a Development Permit for purposes of LUC Section 1-301 and shall be subject to revocation in accordance with LUC Section 3-101 for a permittee's failure to comply with any of the terms and/or conditions of the permit's approval, as well as any applicable LUC provisions, including, but not limited to LUC Section 5-3001 B. Standards.

(Res. No. 2026-07, 2-4-2026)