Those looking for a scenic mountain drive will love the Mount Evans Scenic Byway, the highest paved road in North America. The highway rises to a height of 14,264ft (4,348m) above sea level and takes you right to the top of Mount Evans. Along the way, you might spot mountain goats and bighorn sheep as you pass alpine lakes and rock formations. It’s a once-in-a-lifetime drive with plenty of places to stop and snap a photo.

Any seller participating in a special event must file a return and remit payment of sales taxes for the event, unless the seller has remitted the taxes to the event organizer who has obtained a license as described above. If the event organizer has obtained a license, the organizer must file a return and remit payment for all sellers that have elected to remit taxes to the organizer.

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Rocky Mountain National Park is a mountain paradise with stunning landscapes and plenty of activities. You can explore the park by foot on one of the many hiking trails or by taking a scenic drive on the famous Trail Ridge Road or other passageways. Other activities include camping, biking, water sports and horseback riding. There are also many opportunities for wildlife viewing, including elk, moose, bighorn sheep, bears and mountain lions.

Bishop Castle is an incredible feat of one man’s desire to singlehandedly build a fortress in the midst of the San Ysabel National Forest. Jim Bishop purchased the land in 1959 and began building his castle after he got married in 1967. He wanted to build a simple stone cabin for himself and his bride, but he never stopped building, and now the castle is a huge masterwork of turrets, crenellations, arches, and an enormous steam-producing dragon built from stainless steel plates.
Mesa Verde National Park, near Cortez, is perhaps the greatest archaeological wonder in the United States and a Unesco World Heritage site. Learn about the lives and history of the Ancestral Pueblo people as you visit Cliff Palace, Balcony House and Long House, incredible cliff dwellings and mesa-top villages built between 600 and 1300. There are also a few hiking trails available within the park, including one to a petroglyph panel.
Red Rocks Park and Amphitheatre provides a unique natural landscape in which to listen to live music. Surrounded by and created from the incredible red sandstone monoliths from which it gets its name, the park offers a world-class line-up of musicians during concert season, from late spring to fall, the Film on the Rocks program and yoga sessions. You can walk around the stage and explore trails throughout the park.
Those looking for a scenic mountain drive will love the Mount Evans Scenic Byway, the highest paved road in North America. The highway rises to a height of 14,264ft (4,348m) above sea level and takes you right to the top of Mount Evans. Along the way, you might spot mountain goats and bighorn sheep as you pass alpine lakes and rock formations. It’s a once-in-a-lifetime drive with plenty of places to stop and snap a photo.
Spring hits and so does the focus on warm weather fun. Party one last time at your favorite ski area’s closing day. They usually have live music, contests, food, drinks and if you’re lucky, pond skimming and bikini-inducing weather. Kick off your May with Denver’s Cinco De Mayor in Civic Center Park, then start planning your upcoming getaways and festivals.

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.
This guidance should be applied beyond traditional events if the business in question does not clearly fit into any other guidance category. For example, escape rooms do not clearly fit into any one business sector, so they should follow guidance for unseated indoor events. Other examples include arcades, wedding receptions, large-scale trade shows, and museums.

Staff are required to ensure the successful implementation of these guidelines and the safety of participants. Therefore, staff do not contribute to the capacity limit. Performers, competitors, actors, entertainers, or players are not included in capacity limits as  long as they do not join the spectator/patron areas at any time, which means keeping  at least 25 feet of distance  from spectators. If performers join the patron spaces, they must be included in the capacity limit numbers.

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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.
The Benson Park Sculpture Garden rests on ten acres of land in the heart of Loveland, Colorado. There are 148 permanent sculptures on display, representing almost every medium, and the pieces have been gathered from around the world. Beautifully landscaped and set around charming water features, the garden has wide paved walkways that facilitate wheelchairs and strollers.

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The Rocky Mountains are the birthplace of the Arkansas River, the most popular river in the United States. It is also perfect for white water rafting, whether you want to go for a half day, or turn it into a multi-day trip extravaganza. There are many different rafting routes depending on your level of expertise, from family-friendly to expert Class IV.
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