TAX RATES AND REVENUE DISTRIBITIONS

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SALES TAX RATE

The combined sales tax rate for Breckenridge is 8.875%.

2.50% is remitted directly to the Town of Breckenridge. Sales tax is remitted directly to the Town of Breckenridge, which is a Home Rule jurisdiction. The Town is located in Summit County.

The remaining amount is remitted directly to the State of Colorado.

Sales Tax Remit to:	Tax Jurisdiction	Tax Rate
Town of Breckenridge	Breckenridge	2.50%
State of Colorado	State	2.90%
State of Colorado	Summit County	2.00%
State of Colorado	Mass Transportation System (MTS)	0.75%
State of Colorado	Multi Jurisdictional Housing Authority (MHA)	0.725%
Total	Combined Rate	8.875%

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The State of Colorado retains the whole 2.90% OR $2.90
The County retains .75% OR $.75 for Transit
The County remits to the Town 2.00% less the vendor fee or $1.93 all to Excise Fund
The SCHA remits to the Town 0.725% less the vendor fee or $0.72 all to the Housing Fund
The Town retains $2.50
2.00% less 3.33% OR $1.93 goes to the Excise Fund
3.33% of the 2.00% OR $.07 goes to the Marketing Fund
.50% OR $.50 goes to the Open Space Fund

ACCOMMODATIONS TAX RATE

For Properties located within the Town of Breckenridge

LODGING (MOTEL, HOTEL, CONDO RENTAL<30 DAYS)			$ 100.00
TAX (12.275%)			$ 12.28
TAX BREAK DOWN
STATE	2.900%		$ 2.90
COUNTY	2.000%		$ 2.00
	0.750%	Mass Transportation System	$ 0.75
SPECIAL DISTRICT	0.725%	Multi-Jurisdictional Housing Authority	$ 0.73
TOWN-SALES	2.500%		$ 2.50
TOWN-ACCOM	3.400%		$ 3.40

lodging2

The State of Colorado retains the whole 2.90% OR $2.90
The County retains .75% OR $.75 for Transit
The County remits to the Town 2.00% less vendor fee OR $1.93 all to the Excise Fund
The SCHA remits to the Town 0.725% less vendor fee OR $0.72 all to the Housing Fund
The Town retains $5.90
2.00% less 3.33% OR $1.93 goes to the Excise Fund
3.33% of the 2.00% OR $.07 goes to the Marketing Fund
.50% OR $.50 goes to the Open Space Fund
1.40% of the 3.40% Accom Tax OR $1.40 goes to the Marketing Fund
2.00% of the 3.40% Accom Tax OR $2.00 goes to the Excise Fund

RECREATIONAL MARIJUANA TAX RATE

Effective July 1, 2017

For Sales within the Town of Breckenridge

MARIJUANA SALES			$100.00
TAX (25.975%)			$ 25.98
TAX BREAK DOWN
STATE	15.000%		$ 15.00
COUNTY	2.000%		$ 2.00
	0.750%	Mass Transportation System	$ 0.75
SPECIAL DISTRICT	0.725%	Multi-Jurisdictional Housing Authority	$ 0.73
TOWN-SALES	2.500%		$ 2.50
TOWN-MARIJUANA	5.000%		$ 5.00

MJ Tax Distribution

The State of Colorado retains 10.00% of the 15.00% to the Town MJ Fund, Rec Only, $1.50.
The County retains .75% OR $.75 for Transit
The County remits to the Town 2.00% less the vendor fee or $1.93 all to Excise Fund
The SCHA remits to the Town 0.725% less the vendor fee or $0.72 all to the Housing Fund
The Town retains $7.50
2.00% less 3.33% OR $1.93 goes to the Excise Fund
3.33% of the 2.00% OR $.07 goes to the Marketing Fund
.50% OR $.50 goes to the Open Space Fund

5.00% of the 5.00% Marijuana Tax goes to the Marijuana Fund

NICOTINE TAX RATE-SALES OF CIGARETTES

Effective January 1, 2020

For Sales within the Town of Breckenridge

No Tax

NICOTINE SALES-CIGARETTES			$ 100.00
TAX (2.9% + $4.00 PER PACK OF CIGARETTES)			2.9% + $4.00 per pack of cigarettes
TAX BREAK DOWN
STATE
COUNTY			No Tax
		Mass Transportation System	No Tax
SPECIAL DISTRICT		Multi-Jurisdictional Housing Authority
SPECIAL-COUNTY-TOWN	$4.00		$4.00