All accommodations for humans in the City of Wheat Ridge are subject to a 10% City accommodations tax in place of the sales tax. The tax is due on the price paid by the occupant or on on the occupant's behalf, not including additional charges for cots, cribs, refrigerators or the like.  Extra items are considered rentals of equipment and are subject to the sales tax of three percent.  State-collected taxes may also apply to both.

Accommodations include, but are not limited to:
Consideration is any money, goods, services, or promise thereof exchanged for the use or possession of an accommodation or the right thereto.

The tax applies to accommodations let continuously to the same consumer, person, or entity for less than 30 days. Transfer between consumers, persons, or entities is not considered continuous use by definition in Code Section 22-21 in determining the 30-day period.  (Part II-Code of Laws, Chapter 22-Taxation, Article 1-Sales and Use Tax, Dvision 1-Enforcement.)