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.

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!
The Safer-at-Home phase includes caps on the total number of people that can be in any one place at a time. During this phase, we are still building the public health surge capacity to investigate and contain outbreaks. The caps on the number of people are primarily about keeping exposures limited to smaller numbers, and not the size of a facility. Once we have public health and health care systems scaled, we can expand to a greater degree of reopening. The Protect Our Neighbors phase makes greater expansion available to qualified communities.

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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.
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.
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.

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.
The Bishop Castle regularly hosts private special events throughout the year. Schools are welcome to use the Castle’s facilities for educational purposes. Also, people are welcome to use the Bishop Castle as the location for their wedding ceremony. Although wedding ceremonies can be held at the Castle, people are not allowed to hold receptions or any other party similar to a reception at the Bishop Castle.
The Denver Art Museum is a world-class conservatory of over 70,000 works of art from around the world and in varied media. It has an excellent collection of American Indian art, which represents nearly every tribe across North America, and has the world’s foremost collection of American West art. Lovers of European art will be delighted by its inclusion of works by Monet, Degas, Renoir, Cezanne, and Pissarro.

Admission into the Bishop Castle is completely free. It’s important to note that people live and work in the Bishop Castle, so be mindful of that while exploring the Castle. Also, the Bishop Castle is continuously expanding by Mr. Bishop’s own dedication and construction. So, you should proceed with a little bit of caution while touring the castle. If you want to see Mr. Bishop in action, stop by the Bishop Castle during a weekend.

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.
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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.
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.

In the spring of 1971, Bishop and Willard decided to use a large metal tank to supply the cabin with water. Since the metal cylinder was 40 feet tall, Bishop and Willard continued to build the walls of what was originally a small cabin. Friends and neighbors of the cabin would consistently joke with Bishop and Willard that they were building a castle. Eventually, Bishop decided to turn his original plans of a small cabin to a large castle.

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 Cumbres and Toltec Scenic Railroad starts in Antonito, Colorado, and runs all the way through to Chama, New Mexico, spanning a track of 64 miles. Take a trip back in time on this old fashioned, narrow gauge heritage railroad and enjoy the countryside as you pass through it. You’ll have a front seat view of Toltec Gorge, the inspiration for the name of this railroad.
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