The City of Steamboat has published the preliminary December 2014 Sales, Use, and Accommodation Tax Report. Steamboat’s December sales taxes are 4.20% more than the December 2013 collections, a difference of $105,114. Notable categorical increases were 16.04% in lodging and amenities and 11.63% in sporting goods, 11.41% in restaurants and 10.31% in liquor stores. Collections by area showed increases of 17.13% for the Mountain area, 10.71% for the West Steamboat area, and 7.73% for the Downtown area over December 2013. Year to date sales tax collection is showing a positive trend at 8.25% more than year to date through December 2013.