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.
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.
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.
Garden of the Gods is located in Colorado Springs, Colorado. A designated National Natural Landmark, the park draws in visitors from all over the country and many international travelers. These gorgeous sandstone formations were discovered by surveyors out from Denver; upon seeing the rocks merged with the Great Plains’ grasslands that meet the woodlands of the Southwest and mountain forests of Pike Peak, they declared it looked like a garden fit for the gods.
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.
Bent’s Old Fort had an important secondary role as the only permanent settlement on the Santa Fe Trail, and it was a godsend for travelers and soldiers who could stop for repairs, replenish their supplies, and enjoy good food, water, and company. Disaster and disease closed the fort in 1849; reconstruction began in 1876, and guided tours of the fort are a must for families and history buffs.
Not a drive for the faint of heart, as the trees disappear, so do the guardrails. Take your time around the curves for the sake of the views and your own safety. You’ll see mountain goats and bighorn sheep continue to graze without even batting an eye at your visit. Enjoy looking down on the world – the clouds don’t even make it up here all the time!
Visitors can stroke sea stars and horseshoe crabs in the sea life touch zone, hold Rosie the tarantula, stroll on the outdoor nature trail, and watch bees while learning how vital they are to the future of the planet. The Butterfly Pavilion and Insect Center have educational programs for all ages, from young children to seniors, and a gift shop filled with interesting items.
On the Colorado-Utah border, Dinosaur National Monument is an incredible testament to the natural and geological history of the area. You can see more than 1,500 fossils on display on the cliff face inside the Quarry Exhibit Hall. There are also petroglyphs of lost cultures and the abandoned homesteads of early settlers. For the adventurers, there are camping and whitewater rafting opportunities.
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.
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.
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 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.
The forty-five mile trip takes four and a half hours to ride, as it is still coal-fired, and winds along narrow mountain paths and in and out of canyons. Historic narration is available on the trains for interested tourists. Both the Silverton and Durango ends of the line have railroad museums; the Durango Museum contains artifacts pertaining to the history of railroading, and the Silverton Museum displays a Baldwin Locomotive from 1902 in the original 1882 Depot.