Other Lakewood Taxes

 Accommodations Tax
A three percent (3%) City of Lakewood accommodations tax applies to charges for sleeping rooms or accommodations in the City, if the occupancy is for a period of less than 30 consecutive days. The accommodations tax is charged in addition to the City sales tax rate. 

Combined tax rate on accommodations

Government entities and organizations holding a valid Lakewood Certificate of Exemption may purchase accommodations free of Lakewood sales and accommodations tax. 

Business & Occupation Tax

Immediate Suspension of B&O Tax Collection as of October 14, 2025

Following a recent Colorado Supreme Court ruling, the City of Lakewood’s 1996 and 2015 Business & Occupation (B&O) tax ordinances have been deemed void and unenforceable due to noncompliance with the Colorado Taxpayers Bill of Rights (TABOR).

 Effective immediately, please:

1. Stop remitting B&O tax payments to the City of Lakewood.
2. Discontinue collecting the B&O tax from your customers in the City of Lakewood.

The final B&O tax filing period is October 2025, with the return due by November 20, 2025. If you pass B&O tax through to your customers and need to remit taxes for periods after October, please contact us by calling (303) 987-7630.     

The City of Lakewood is preparing a temporary moratorium to formally pause returns and filings while we assess next steps. We will provide further guidance as decisions are finalized.

We understand this ruling may raise questions about past tax payments and future obligations. Please be assured that the City of Lakewood is actively reviewing the implications of the Court’s decision, including any potential impact on previously collected taxes. Our team is committed to a thorough and timely evaluation. We are carefully considering next steps and will communicate any decisions regarding refunds or administrative actions as soon as they are finalized.

Business and Occupation (B&O) Tax is imposed directly on any business providing basic local exchange service within the City. The monthly rate for 2025 is $4.46 per line of service. 

The City of Lakewood is aware that multiple telecommunications providers pass the liability of the B&O Tax down to their customer base.  As such, all billing related questions should be directed to the respective carrier.

 * “Basic local exchange service” and “Line,” as defined in Lakewood Municipal Code 5.32.  

Motor Vehicle Tax
The City of Lakewood motor vehicle use tax is three percent (3%) and is due at the time the vehicle is registered and titled. Motor vehicles are required to be registered at the owner's principal, or primary, residence. 

Property Tax
Property Tax for City of Lakewood residents is collected and enforced by Jefferson County. 

General information concerning property tax is available through the Jefferson County Assessor's Office. 

Information on property records is available through the Jefferson County Assessor's Office Property Records Search.