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.
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.

Today, the museum is a center for education, research, and tourism. It is centered on family experiences and holds permanent collections and rotating exhibits. Displays of and about dinosaurs, robots, space, weather, and expert docents give every visitor a memorable trip, and the planetarium and the IMAX theater have revolving shows and delight all ages. An innovative children’s center is perfect for visits with young children.

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.


In the spring of 1971, Bishop and Willard decided to use a large metal tank to supply the cabin with water. Since the metal cylinder was 40 feet tall, Bishop and Willard continued to build the walls of what was originally a small cabin. Friends and neighbors of the cabin would consistently joke with Bishop and Willard that they were building a castle. Eventually, Bishop decided to turn his original plans of a small cabin to a large castle.
Although the Bishop Castle does not offer guided tours, large groups are encouraged to visit and explore the Castle. If a school visits the Bishop Castle for a field trip, they are welcome to listen to an inspirational presentation from Mr. Bishop himself. Although there is no fee for Mr. Bishop’s presentation, schools are encouraged to make a donation.
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.
The park has day areas for picnics and changing rooms, or you can stay overnight if you want to extend your trip. Explore the nearby hiking trails or bring your bike if you’re a cyclist. You can always relax in the springs and soothe your sore muscles after. The beauty and unique stone formations around the springs will make your visit well worth it.
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