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.
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.
Admission into the Bishop Castle is completely free. It’s important to note that people live and work in the Bishop Castle, so be mindful of that while exploring the Castle. Also, the Bishop Castle is continuously expanding by Mr. Bishop’s own dedication and construction. So, you should proceed with a little bit of caution while touring the castle. If you want to see Mr. Bishop in action, stop by the Bishop Castle during a weekend.
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.
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Garden of the Gods is located in Colorado Springs, Colorado. A designated National Natural Landmark, the park draws in visitors from all over the country and many international travelers. These gorgeous sandstone formations were discovered by surveyors out from Denver; upon seeing the rocks merged with the Great Plains’ grasslands that meet the woodlands of the Southwest and mountain forests of Pike Peak, they declared it looked like a garden fit for the gods.
Tread of Pioneers Museum is a regional Colorado history museum housed within Steamboat Springs' historic 1901 Zimmerman House. Permanent exhibits and artifacts are showcased within the renovated Queen Anne-style home, including pieces from the museum's extensive firearms collection and a replica chuckwagon from the region's pioneer days. Visitors can also view exhibits on the region's indigenous history, skiing industry, agriculture, and infamous Wild West outlaws such as Harry Tracy of Butch Cassidy's Hole in the Wall Gang. Read more & Admission
Located in Central Colorado, Bishop Castle has quickly become one of the most popular roadside attractions in the state. In 1959, fifteen-year-old Jim Bishop dropped out of school and purchased a 2.5 acre piece of land for $450. This piece of land was located alongside southern Colorado’s San Isabel National Forest. In order to earn enough money to purchase the land, Bishop worked random side jobs and helped his father, Willard. Although Bishop funded the land purchase, his parent’s legally owned the land since Bishop was only a teenager.
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.
All sellers participating in the event must collect the applicable state and state-administered local sales taxes due and remit the sales tax collected to the Department. However, sellers may elect to remit such taxes to the event organizer, if the organizer has obtained a special event license. A seller participating in the event may make this election, even if the seller has obtained a special event license of their own.
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.
Visit any of the 5 visitors centers in the park; one is registered on the National Registry of Historic Places and was designed by the Frank Lloyd Wright School of Architecture. There is a variety of landscapes to explore, from mountains to mountain tundra, and a wide array of wildlife. Whether you come for a day and do a short hike, or stay and camp out to go on longer treks, the scenery will impress you. Don’t miss the Arapaho National Forest or Indian Peaks Wilderness.