After losing a similar case in Boulder last year, Airbnb is now suing the state of Colorado and asking a judge to determine that it does not owe $10.5 million in unpaid taxes.

“Airbnb contests all amounts claimed due, including all taxes assessed and any new interest or penalties that may be added to such taxes,” the California company wrote last week.

Airbnb rental costs are itemized. There are charges set by hosts, such as the nightly rate and cleaning fees, and the charge set by Airbnb, which is called a guest or service fee.

Airbnb collects and pays taxes on the former — the nightly rental charge — but not on the guest fee. And that has been getting it in trouble with state and local governments here.

In 2023, Airbnb sued the City of Boulder after receiving a $500,000 bill for unpa

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