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.
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.
During the next teen years, Bishop and Willard regularly camped on the land and began planning a design for a family cabin. In 1967, Bishop married Phoebe and began building a cabin for them in 1969. One of the most prevalent natural materials in the area was rocks, so Bishop decided to craft a stone cottage. From 1969 until 1971, Bishop and Willard alternated working on the cabin and running the family business.

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.
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.
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.
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.
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.
Bring your camera to capture the sparkling turquoise waters and melodic waterfalls that feed into the lake. It is home to a delicate ecosystem that is maintained by refraining from swimming or splashing in the tempting water, a sacrifice well worth it to preserve the environment. Enjoy the naturally occurring hanging plant gardens and peace that comes with this tranquil lake.

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.
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The Buffalo Bill Museum and Grave, about 6mi (10km) outside the center of Golden, pays tribute to Wild West legend Buffalo Bill Cody. It sheds light on his life and Wild West shows and contains artefacts such as Sitting Bull’s bow and arrows, show outfits and other objects from the Old West. The gravesite and museum sit in Lookout Mountain Park, overlooking the natural beauty of the Great Plains and the Rockies. You may even catch sight of the herd of buffalo and other wildlife that live in the area.
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.
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.
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.
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.
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.

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.
Kids will enjoy the carousel and trips in airplanes and trains that entertain without being frightening. Island Kingdom Water Park is a huge wet playground within Elitch Gardens with a whole assortment of water slides, including ones with enormous drops, and others that hurtle you at high speed. For families and children there are a lazy river, a wave pool, and slides geared to small tykes.
In twenty-five acres of Colorado, more gold has been mined than in all of Alaska and California combined. The Mollie Kathleen Gold Mine was at the heart of Colorado’s gold mining industry, and this tour takes visitors into mine shafts and tunnels that have been worked since 1889. An elevator ferries visitors 1,000 feet below the earth, and it is not for the claustrophobic.
Visit any of the 5 visitors centers in the park; one is registered on the National Registry of Historic Places and was designed by the Frank Lloyd Wright School of Architecture. There is a variety of landscapes to explore, from mountains to mountain tundra, and a wide array of wildlife. Whether you come for a day and do a short hike, or stay and camp out to go on longer treks, the scenery will impress you. Don’t miss the Arapaho National Forest or Indian Peaks Wilderness.
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