Colorado DOR Proposes New Rule Mandating Electronic Filing, Payment of Local Marketing Tax

The Colorado Department of Revenue (DOR) proposed a new rule mandating electronic filing and payment of the local marketing and promotion tax. The proposal establishes thresholds for mandatory electronic filing and payment based on annual gross room or accommodation sales. [Colo. Dep’t of Revenue, Proposed Reg. Section 39-21-119.5-11, 12/15/25]