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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.
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.
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.
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.
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.
You don’t have to love tea to enjoy a tour of Celestial Seasonings. Its headquarters, just outside Boulder, not only provides a behind-the-scenes look at how tea is made but also has some unique attractions that are a whole lot of fun. Take a whiff inside the Mint Room and see how long you can stand it. Spend some time in the tea shop or enjoy a casual outing at the Celestial Café. It also has an art gallery and a herb garden.
The Benson Park Sculpture Garden rests on ten acres of land in the heart of Loveland, Colorado. There are 148 permanent sculptures on display, representing almost every medium, and the pieces have been gathered from around the world. Beautifully landscaped and set around charming water features, the garden has wide paved walkways that facilitate wheelchairs and strollers.
Bishop Castle is an incredible feat of one man’s desire to singlehandedly build a fortress in the midst of the San Ysabel National Forest. Jim Bishop purchased the land in 1959 and began building his castle after he got married in 1967. He wanted to build a simple stone cabin for himself and his bride, but he never stopped building, and now the castle is a huge masterwork of turrets, crenellations, arches, and an enormous steam-producing dragon built from stainless steel plates.
No visit to the city of Boulder is complete without a stroll down Pearl Street Mall, the delightful pedestrian promenade that also serves as the city’s heart for dining, shopping and the arts. You’ll find hundreds of businesses along this stretch, most being locally owned and operated. While you take in the shops and some of Boulder’s best restaurants, be sure to enjoy the many street performers who are usually out and about showing off their skills.
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.
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Still haven’t packed enough into your Colorado vacation? Make time to see some of the great Colorado mountain attractions — tour a ghost town near Aspen, sail above the mountains in a balloon over Breckenridge, rock out at a music festival in Telluride, check out the nightlife scene in Vail and try your luck at a casino in Black Hawk, Central City or Cripple Creek.