They also have ornamental displays of perennial favorites: daylilies, roses, and irises. The Mordecai Children’s Garden encourages hands-on exploration of soil and water and has stroller parking, picnic tables, and year-round programing. There are many gardens dedicated to the serenity of Japanese strolling gardens and bonsai, a South African garden with hardy plants from their steppe region, and a greenhouse overflowing with tropical and subtropical flowers.

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.
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.

The Bishop Castle regularly hosts private special events throughout the year. Schools are welcome to use the Castle’s facilities for educational purposes. Also, people are welcome to use the Bishop Castle as the location for their wedding ceremony. Although wedding ceremonies can be held at the Castle, people are not allowed to hold receptions or any other party similar to a reception at the Bishop Castle.

If playing in a giant sandbox appeals to you, the Great Sand Dunes National Park and Preserve near Alamosa is a must-visit. This giant dune field of 30sqmi (78sqkm) features at least one dune that’s more than 750ft (229m) high. Sledding down the dunes is a popular pastime, as is hiking and camping. There are also horseback riding trails and the scenic four-wheel drive on Medano Pass.
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.
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Kids will enjoy the carousel and trips in airplanes and trains that entertain without being frightening. Island Kingdom Water Park is a huge wet playground within Elitch Gardens with a whole assortment of water slides, including ones with enormous drops, and others that hurtle you at high speed. For families and children there are a lazy river, a wave pool, and slides geared to small tykes.
The Safer-at-Home phase includes caps on the total number of people that can be in any one place at a time. During this phase, we are still building the public health surge capacity to investigate and contain outbreaks. The caps on the number of people are primarily about keeping exposures limited to smaller numbers, and not the size of a facility. Once we have public health and health care systems scaled, we can expand to a greater degree of reopening. The Protect Our Neighbors phase makes greater expansion available to qualified communities.
Cross the peaks of the Rocky Mountains and see the many lakes, creeks and mountain ranges – there are 8 ranges in total. Climb Coney Summit, it’s 13,334 feet above sea level. Take a load off your feet and take a horseback ride, or grab a mountain bike. Explore the old mining towns and ancient Indian trails, and you can even treat yourself to a night or two at a ski resort while you’re there.
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.

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.
The Cumbres and Toltec Scenic Railroad starts in Antonito, Colorado, and runs all the way through to Chama, New Mexico, spanning a track of 64 miles. Take a trip back in time on this old fashioned, narrow gauge heritage railroad and enjoy the countryside as you pass through it. You’ll have a front seat view of Toltec Gorge, the inspiration for the name of this railroad.
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