After the event, sellers should file a special event sales tax return by the 20th of the month following the first day of the special event, if they have not remitted sales tax to the event organizer. For example, if an event was held from February 13-15, the special event sales tax return will be due on or before March 20th. More information about filing a return can be found on the "How to File a Special Event Return" section below.
Cliff Palace and Balcony House are ancient cliff dwellings that the ancestral Pueblo Indians inhabited in the 12th and 13th centuries. Located in Mesa Verde National Park, both are World Heritage Sites and National Monuments. Balcony House had forty-five rooms and two kivas (ovens), and it can only be accessed on ranger-guided tours. Tour participants must climb a thirty-two foot ladder and then crawl through a twelve-foot tunnel to access Balcony House.
Cheyenne Mountain Zoo is dedicated to conservation, captive breeding of endangered species, and comprehensive animal care. It aims to give every visitor an experience that will last them a lifetime. Founded in 1926, the Cheyenne Mountain Zoo is, as the name implies, on the slope of a mountain, affording both visitors and animals fabulous views, though it requires stout walking shoes and a degree of physical fitness.

With professional teams in all the major national leagues, Coloradoans have options. All of Colorado’s pro sports, including hockey, basketball, football, baseball, soccer and lacrosse call Denver home. Catch a game at any time of year in the Mile High City. Celebrate the world’s best winter athletes each January in Aspen. From big air in the superpipe to blazing racers at downhill slalom, catch all of the events live, most are free to watch.
Whether you visit Colorado in the summer or winter, take some time to get to know Vail. Enjoy a resort vacation in the winter for snowboarding or skiing, and treat yourself to some hot chocolate while looking at the mountain views. Or, explore the hiking trails around town or play a leisurely round of golf. If you plan ahead, you can drop in during one of their charming summer festivals.
It is a place of wonder, especially considering that Jim Bishop himself has laid every stone and worked every piece of wrought iron. Bishop Castle is open every day, and admission is always free, although there is a donation box if you wish to contribute. Construction is ongoing and not sealed off; parents are advised to keep a close eye on their youngsters while at the castle.
Make your Memorial Day memorable at Craig’s Grand Olde West Days or MountainFilm in Telluride. June, July, August and September are perhaps the hardest hitting when it comes to sheer number of events. Every single weekend you’ll have a handful of fun festivals to choose from. Splash around at FIBArk in June or the Colorado State Fair in Pueblo over Labor Day.
Breckenridge is both a mountain town and a ski resort and is packed with plenty of Colorado history. It’s the oldest and largest town in Summit County, with about 250 buildings on the National Register of Historic Places, making its Main Street an absolute dream to wander. There are tons of arts events and festivals all year, plus galleries, studios and shops worth checking out. In summer, you can enjoy the wildflowers in bloom in the surrounding areas, while in winter, Breckenridge Ski Resort provides some 2,908 acres (1,177ha) of the best skiing in the state.
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The Annual Flower Trial Garden is a devoted horticultural research garden on the campus of Fort Collins' Colorado State University, open to the public throughout the year near the campus' Center for the Arts. The garden strives to serve as a trial space for the performance of annual plant cultivars in the region's high-altitude Rocky Mountain environmental conditions, with primary annual plantings on display between late May and mid-October. Plant varieties are grouped by genus and arranged by color, with more than 1,000 different cultivars typically on display each year. In addition to the main annual showcase, the garden also presented an annual pansy display, which is planted in fall and on display through the early spring. Perennials cultivated by the garden are also on display year-round across the street from the garden facility.
Coloradans are outdoor enthusiasts, and one of their beloved hiking spots is Hanging Lake. The Hanging Lake Trail sits off Interstate 70, just 10mi (16km) east of the town of Glenwood Springs. The trail itself is short, just a little over a mile, but it can be a challenging hike because it’s steep and rocky. However, reaching the end is worth it. Hanging Lake is a unique geological feature, complete with a stunning hanging garden.
Red Rocks Amphitheatre is a stone formation near Morrison, Colorado. Conveniently located 15 miles outside of Denver, the raw beauty of these rocks is sure to impress you. Thought to have been used by the Ute tribe prior to westward expansion, the rock formations provide ideal acoustics for live music performances – bands and artists perform on a rock stage!
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