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.
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.
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.
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.

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.
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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!
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