Other Lakewood Taxes

 Accommodations Tax
A three percent (3%) City of Lakewood accommodations tax applies to charges for sleeping rooms or accommodations in the City, if the occupancy is for a period of less than 30 consecutive days. The accommodations tax is charged in addition to the City sales tax rate. 

Combined tax rate on accommodations

State of Colorado Sales Tax   4.5%
City of Lakewood Sales Tax   3.0%
City of Lakewood Accommodations Tax    3.0%

Total Combined Rate

  10.5%

Government entities and organizations holding a valid Lakewood Certificate of Exemption may purchase accommodations free of Lakewood sales and accommodations tax. 

Business & Occupation Tax

Immediate Suspension of B&O Tax Collection as of October 14, 2025

Following a recent Colorado Supreme Court ruling, the City of Lakewood’s 1996 and 2015 Business & Occupation (B&O) tax ordinances have been deemed void and unenforceable due to noncompliance with the Colorado Taxpayers Bill of Rights (TABOR).

 Effective immediately, please:

  1. Stop remitting B&O tax payments to the City of Lakewood.
  2. Discontinue collecting the B&O tax from your customers in the City of Lakewood.

The final B&O tax filing period is October 2025, with the return due by November 20, 2025. 

The City is finalizing the refund process with telecommunications companies for B&O tax remitted between 2018 and 2025. Refund checks will begin being issued the week of March 1, 2026. The period for telecommunications companies to complete the interactive form and submit the required documentation to the City ends April 30, 2026.

To ensure your telecommunication company receives its refund, please complete the interactive form. This information is required for the City to issue refunds for B&O taxes remitted from January 1, 2018, through November 30, 2025. 


Motor Vehicle Tax
The City of Lakewood motor vehicle use tax is three percent (3%) and is due at the time the vehicle is registered and titled. Motor vehicles are required to be registered at the owner's principal, or primary, residence. 

Property Tax
Property Tax for City of Lakewood residents is collected and enforced by Jefferson County. 

General information concerning property tax is available through the Jefferson County Assessor's Office

Information on property records is available through the Jefferson County Assessor's Office Property Records Search.