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.

And then there are things to do all year, no matter the season or temperature. Biking, hiking, fishing and golfing all can be found in lower elevation places, such as Denver or Grand Junction, thanks to Colorado’s varying topography. It’s truly remarkable to enjoy a blizzard in the High Country one day and a sunny, 60 degree day peddling around Garden of the Gods the next.
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.
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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.
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.
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!
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.
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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