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.
It is a place of wonder, especially considering that Jim Bishop himself has laid every stone and worked every piece of wrought iron. Bishop Castle is open every day, and admission is always free, although there is a donation box if you wish to contribute. Construction is ongoing and not sealed off; parents are advised to keep a close eye on their youngsters while at the castle.
If you’re going to summit one of Colorado’s “fourteeners” – a mountain peak that’s at least 14,000ft (4,267m) high – there’s no better way to do it than on the Pikes Peak Cog Railway. The views you’ll see on the world’s highest cog railroad inspired the song America the Beautiful, and it’s not hard to see why. It’s a gorgeous ride, which takes place year-round.
A registered National Natural Landmark just outside Colorado Springs, the Garden of the Gods Park is open year-round and offers stunning views of its 300ft (91m) sandstone rock formations, along with hiking, horseback riding and camping. The Visitor and Nature Center has all kinds of interactive exhibits. If you’re looking for souvenirs, the Trading Post, which lies on the edge of the park, features artwork by local artists. Admission to the park is free.
Staff are required to ensure the successful implementation of these guidelines and the safety of participants. Therefore, staff do not contribute to the capacity limit. Performers, competitors, actors, entertainers, or players are not included in capacity limits as  long as they do not join the spectator/patron areas at any time, which means keeping  at least 25 feet of distance  from spectators. If performers join the patron spaces, they must be included in the capacity limit numbers.

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.

Opera Colorado is Denver's premiere world-class opera company, presenting fine opera performances each season since 1981 at the city's Ellie Caulkins Opera House. The company mounts two full-scale opera performances each season in November and May, focusing on classics such as Verdi's La Traviata and Mozart's The Marriage of Figaro. An annual winter chamber performance is also presented, highlighting a new or contemporary opera work in a more intimate theater setting. Other performances throughout the year include recitals, panel discussions, and artist meet-and-greet events. Educational programming at the company reaches more than 45,000 participants each year, including in-school outreach programming. Opera guests can enjoy on-site dining at Kevin Taylor's at the Opera House, with bar drinks and snacks offered within the theater's lobby spaces before shows and during intermissions.
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.

Although it’s tucked away in Colorado’s southwest corner, Telluride parties so much its known as the festival capital of the West. One of its most well known is the Telluride Film Festival, which attracts celebrities and visitors from around the world. It also claims one of the country longest running film fests, the Mountainfilm Festival, held in late May. Carbondale showcases the 5Point Film Festival in late April, catering to adventure.


The National Museum of World War II Aviation in Colorado Springs focuses on education, primarily in helping visitors and K-12 students understand the role of aviation in the Second World War and how it shaped our world. The museum has twenty-two flyable aircraft in a hangar adjacent to both the Colorado Springs airport and Peterson AFB. In a second hangar visitors can watch volunteers restore World War II planes.
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Princess Reema returned to Saudi Arabia, where she focused on private sector initiatives and the empowerment of women in the Kingdom. In 2000, She co-founded Yibreen, a women’s gym. From 2007 until 2015, Princess Reema was the Chief Executive Officer of Alfa International Company Limited – Harvey Nichols Riyadh, a multi-brand luxury retail company, where she collaborated with leading female recruitment agency, Glowork, and commissioned a study on Obstacles for Women in the Workplace, which set the tone for female inclusion in retail, and resulted in opening the first workplace nursery in a retail store, enabling more women to work while caring for children. In 2013, she founded Alf Khair, a social enterprise aimed at elevating the professional capital of Saudi women through a curriculum developed to enable financial self-sufficiency.
Its original dwellers would have climbed the rock face using narrow toeholds; its limited accessibility made it easy to defend against intruders. Cliff Palace was constructed in the cliff face with sandstone blocks, mortar, and wooden beams. It once had over 150 rooms and 25 kivas and was probably used for ceremonial purposes. As with Balcony House, Cliff Palace is only accessible on a ranger-guided tour.
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.
Cheyenne Mountain Zoo is dedicated to conservation, captive breeding of endangered species, and comprehensive animal care. It aims to give every visitor an experience that will last them a lifetime. Founded in 1926, the Cheyenne Mountain Zoo is, as the name implies, on the slope of a mountain, affording both visitors and animals fabulous views, though it requires stout walking shoes and a degree of physical fitness.
Since Colorado plays hard, residents and visitors are always hungry. Most festivals offer local food, but some are dedicated to it. A Taste of Colorado is Denver’s summer farewell and one of the tastiest ways to cap off summer. And if you can’t wait until then, head to Civic Center Park Tuesday through Thursday from May to October for a mass gathering of food trucks.
Take a tour of the Argo Gold Mine and Mill to learn about its history, including its tunnel, which processed more than $100m worth of gold ore after its completion in 1893. This Idaho Springs attraction also provides insight into the history of the gold rush in Colorado. You and your family will not only get to tour the mine and museum, but you can also try your hand at panning for gold.
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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