Bill > HB1247

This bill expands the county lodging tax law in Colorado, increasing the maximum allowable tax rate from 2% to 6% and broadening the potential uses for the tax revenue. The bill allows counties to use lodging tax funds for additional purposes, including public infrastructure maintenance, improvements, enhancing public safety measures (such as funding local law enforcement, fire protection services, and emergency medical services), housing and childcare for tourism-related and local workers. Counties that have previously approved lodging taxes can now seek voter approval to expand the tax's uses or increase its rate, with a requirement that at least 10% of the revenue must still be used for advertising and marketing local tourism. The bill provides a mechanism for counties to preserve existing voter-approved allocations when increasing tax rates, ensuring that previously designated funding purposes are maintained. Counties must clearly track how the lodging tax revenue is allocated, with specific rules about how additional revenue from tax rate increases can be used. The bill aims to provide counties with more flexibility in using lodging tax revenue while maintaining voter oversight and transparency in the allocation of these funds.

Housing and Urban Affairs

https://leg.colorado.gov/bills/hb25-1247