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.
Red Rocks Park and Amphitheatre provides a unique natural landscape in which to listen to live music. Surrounded by and created from the incredible red sandstone monoliths from which it gets its name, the park offers a world-class line-up of musicians during concert season, from late spring to fall, the Film on the Rocks program and yoga sessions. You can walk around the stage and explore trails throughout the park.

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.
This guidance should be applied beyond traditional events if the business in question does not clearly fit into any other guidance category. For example, escape rooms do not clearly fit into any one business sector, so they should follow guidance for unseated indoor events. Other examples include arcades, wedding receptions, large-scale trade shows, and museums.
Red Rocks Park and Amphitheatre provides a unique natural landscape in which to listen to live music. Surrounded by and created from the incredible red sandstone monoliths from which it gets its name, the park offers a world-class line-up of musicians during concert season, from late spring to fall, the Film on the Rocks program and yoga sessions. You can walk around the stage and explore trails throughout the park.
Those looking for a scenic mountain drive will love the Mount Evans Scenic Byway, the highest paved road in North America. The highway rises to a height of 14,264ft (4,348m) above sea level and takes you right to the top of Mount Evans. Along the way, you might spot mountain goats and bighorn sheep as you pass alpine lakes and rock formations. It’s a once-in-a-lifetime drive with plenty of places to stop and snap a photo.
In addition to beer and art, Colorado loves a jammin’ music festival. Jazz, blues, rock, punk, rap, country, bluegrass, the list goes on and on. There’s not a genre of music you can’t find here on a regular basis. Toast the summer solstice at SonicBoom in Rye, Colorado’s largest electronic festival. Then in August head up funky Nederland for NedFest.
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.
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.

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.
There are plenty of activities for outdoors lovers here. Explore the trails, you’ll find that they lead you through forests and wetlands that surround the dunes. You should also be sure to visit Medano Lake, one of several alpine lakes and filled with trout if you’re a fisherman. Trek out to the Sangre de Cristo Mountains – the Medano Pass Primitive Road guides you through a canyon until you reach the mountains.
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