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.
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.
The Mile High City boasts the Great American Beer Festival, one of the country’s largest gathering of brewers and beer tastings. It’s held over three days in late September / early October. Palisade is Colorado’s wine capital, so it’s only fitting that one attend the Colorado Mountain Winefest there in September. Distillers have grown so rapidly that there are now festivals dedicated to liquor, including the Breckenridge Craft Spirits Festival in October.
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.
With over 750 animals of 170 species, the zoo is world-class, and contains the largest herd of reticulated giraffes in any zoo anywhere. A special feature of the zoo is the fact they allow visitors to hand-feed the giraffes, which are very tame. Hoping to inspire conservation action, the zoo has thoughtfully housed all of its animals in as natural an environment as possible so that visitors can understand the needs of each animal of each species.
While its Denver counterpart might be more popular, the Cheyenne Mountain Zoo in Colorado Springs is the most interesting Colorado zoo experience you’ll find. It sits about 6,800ft (2,073m) above sea level and features exhibits built into the mountainside. You can also feed the giraffes, ride an open chairlift over the zoo, walk through an aviary of free-flying birds and expect plenty of animal encounters.
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 multi-tower buildings are still well preserved after eight hundred years, and seeing them is worth driving to the remote location on the Colorado/Utah border. Dogs are welcome on the hiking trails. The Square Tower Group has a small interpretative center, and rangers are available throughout the park to answer questions and give guidance. Hovenweep has a primitive 31-site campground that fills up on a first-come, first-served basis.
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!