First Regular Session
Seventy-fifth General Assembly
STATE OF COLORADO
INTRODUCED
LLS NO. 25-0781.01 Megan McCall x4215
HOUSE BILL 25-1247
House Committees Senate Committees
Transportation, Housing & Local Government
A BILL FOR AN ACT
C
ONCERNING EXPANSION OF THE COUNTY LODGING TAX .101
Bill Summary
(Note: This summary applies to this bill as introduced and does
not reflect any amendments that may be subsequently adopted. If this bill
passes third reading in the house of introduction, a bill summary that
applies to the reengrossed version of this bill will be available at
http://leg.colorado.gov
.)
Under current law, counties may levy a county lodging tax (tax) of
up to 2% on the purchase price paid or charged to persons for rooms or
accommodations. Revenue from the tax is allowed to be used for the
following purposes:
! Advertising and marketing local tourism;
! Housing and childcare for the tourism-related workforce;
or
! Facilitating and enhancing visitor experiences.
HOUSE SPONSORSHIP
Stewart K. and McCormick,
SENATE SPONSORSHIP
Roberts and Simpson,
Shading denotes HOUSE amendment. Double underlining denotes SENATE amendment.
Capital letters or bold & italic numbers indicate new material to be added to existing law.
Dashes through the words or numbers indicate deletions from existing law. Subject to local voter approval, the bill increases the allowed rate
of the tax to up to 6% and expands the allowed uses to the following
additional purposes:
! Public infrastructure maintenance or improvements;
! Preservation of natural landscapes and wildlife habitats and
promotion of sustainable tourism practices;
! Cultural and historical preservation through restoration and
maintenance of historical sites, museums, and cultural
institutions; or
! Enhancing public safety measures by funding local law
enforcement, fire departments, and emergency medical
services.
If a county received voter approval before January 1, 2025, to
specifically allocate portions of revenue from the lodging tax to allowed
uses for designated purposes, the bill clarifies how those previously
approved allocations are preserved and how revenue attributable to an
increase in the tax rate may be allocated by the county.
Be it enacted by the General Assembly of the State of Colorado:1
SECTION 1. In Colorado Revised Statutes, 30-11-107.5, amend2
(1), (1.5)(a)(II), (1.5)(b), (2)(c), (3)(a), (3)(a.5), (3)(b)(II), (3)(g), and3
(4)(a); amend as it will become effective July 1, 2025, (3)(f)(I); and add4
(1.5)(a)(IV), (1.5)(a)(V), (1.5)(a)(VI), (1.5)(a)(VII), (3)(a.7), and (3)(h)5
as follows:6
30-11-107.5. Lodging tax. (1) In accordance with the procedures7
set forth in this section, the board of county commissioners of each8
county, for one or more of the purposes specified in subsection (1.5) of9
this section, may levy a county lodging tax of not more than two
SIX10
percent on the purchase price paid or charged to persons for rooms or11
accommodations as included in the definition of "sale" in section12
39-26-102 (11); No tax shall EXCEPT THAT THE TAX DOES NOT apply13
within any municipality levying a lodging tax.14
(1.5) (a) Subject to the limitation set forth in subsection (1.5)(b)15
of this section, a county board of commissioners may levy the tax16
HB25-1247-2- specified in subsection (1) of this section for the purpose of:1
(II) Housing and childcare for the tourism-related workforce,2
including seasonal workers, and for other workers in the community; or3
(IV) P
UBLIC INFRASTRUCTURE MAINTENANCE OR IMPROVEMENTS ;4
(V) P
RESERVATION OF NATURAL LANDSCAPES AND WILDLIFE5
HABITATS AND PROMOTION OF SUST AINABLE TOURISM PRACTICES ;6
(VI) C
ULTURAL AND HISTORICAL PRESERVATION THROUGH7
RESTORATION AND MAINTENANCE OF HISTORICAL SITES , MUSEUMS, AND8
CULTURAL INSTITUTIONS; OR9
(VII) E
NHANCING PUBLIC SAFETY MEASURES BY FUNDING LOCAL10
LAW ENFORCEMENT , FIRE DEPARTMENTS, AND EMERGENCY MEDICAL11
SERVICES.12
(b) If, after January 1, 2022, there is a new lodging tax created or13
the allowable uses of an existing lodging tax are expanded in accordance14
with subsection (3)(a.5)
OR (3)(a.7) of this section, at least ten percent of15
the lodging tax revenue must be used for the purpose of advertising and16
marketing local tourism.17
(2) (c) Any person or entity providing rooms or accommodations18
as included in the definition of "sale" referred to in subsection (1) of this19
section shall be
IS liable and responsible for the payment of an amount20
equivalent of up to two SIX percent of all such sales made and shall21
quarterly, unless otherwise provided by law, make a return to the22
executive director of the department of revenue for the preceding23
tax-reporting period and remit an amount equivalent up to the said two24
SIX percent on such sales to said executive director.25
(3) (a) The board of county commissioners may, by resolution,26
approve a proposal for a county lodging tax
OR TO INCREASE THE RATE OF27
HB25-1247
-3- AN EXISTING LODGING TAX ; thereupon, such proposal for the county1
lodging tax
OR INCREASED RATE shall be referred to the registered electors2
of the unincorporated areas and the municipalities subject to the lodging3
tax at a
GENERAL OR A special election. held for such purpose. Any such
4
election may be combined with any other special election. On and after5
January 1, 1989, such tax may only be approved at a general election.6
(a.5) If, prior to January 1, 2022, the voters of a county approved7
a county lodging tax for the purpose of advertising and marketing local8
tourism, the board of county commissioners may, by resolution, approve9
a proposal to allow the county lodging tax revenues to also be used for10
any of the additional purposes specified in subsection (1.5) SUBSECTION11
(1.5)(a)(II)
OR (1.5)(a)(III) of this section. The county shall refer the12
proposal to the registered electors of the unincorporated areas and the13
municipalities subject to the lodging tax at the next general
OR SPECIAL14
election. 15
(a.7) I
F, PRIOR TO JANUARY 1, 2025, THE VOTERS OF A COUNTY16
APPROVED A COUNTY LODGING TAX FOR THE PURPOSES SPECIFIED IN17
SUBSECTION (1.5)(a)(I), (1.5)(a)(II), OR (1.5)(a)(III) OF THIS SECTION, THE18
BOARD OF COUNTY COMMISSIONERS MAY , BY RESOLUTION, APPROVE A19
PROPOSAL TO ALLOW THE COUNTY LODGING TAX REVENUES TO ALSO BE20
USED FOR ANY OF THE ADDITIONAL PURPOSES SPECIFIED IN SUBSECTION21
(1.5)(a)(IV), (1.5)(a)(V), (1.5)(a)(VI),
OR (1.5)(a)(VII) OF THIS SECTION.22
(b) (II) If any additional lodging tax or statewide tax on lodging23
facilities is enacted or levied after January 1, 1987, which in combination24
with the lodging tax authorized by this section exceeds two
SIX percent,25
the tax under this section shall be reduced by that amount that the total tax26
exceeds the two SIX percent maximum specified in subsection (1) of this27
HB25-1247
-4- section.1
(f) (I) If a proposal for a county lodging tax
OR AN INCREASE IN2
THE RATE OF AN EXISTING LODGING TAX under subsection (3)(a) of this3
section is approved by a majority of the registered electors from the4
municipality or unincorporated area subject to the lodging tax voting5
thereon, the county lodging tax
OR INCREASED RATE becomes effective as6
provided in part 2 of article 2 of title 29. If a proposal to expand the7
allowable uses under subsection (3)(a.5)
OR (3)(a.7) of this section is8
approved by a majority of the registered electors from the municipality or9
unincorporated area voting thereon, the county may also use the lodging10
tax revenue for any of the additional approved uses as specified in11
subsection (1.5) of this section.12
(g) If a county seeks to use lodging tax revenue for a purpose13
specified in subsection (1.5)(a)(II) or (1.5)(a)(III)
SUBSECTION (1.5)(a) of14
this section, then the ballot issue authorizing the use must specify how the15
county will spend the lodging tax revenue under either subsection;16
EXCEPT THAT, THIS REQUIREMENT DOES NOT APPLY IF A COUNTY SEEKS TO17
USE LODGING TAX REVENUE FOR THE PURPOSE OF ADVERTISING AND18
MARKETING LOCAL TOURISM SET FORTH IN SUBSECTION (1.5)(a)(I) OF THIS19
SECTION.20
(h) (I) I
F, PRIOR TO JANUARY 1, 2025, VOTERS OF A COUNTY21
APPROVED SPECIFIC ALLOCATIONS OF LODGING TAX REVENUE FOR22
DESIGNATED PURPOSES AND THE COUNTY SUBSEQUENTLY SEEKS VOTER23
APPROVAL TO INCREASE THE RATE OF THE EXISTING TAX , THE PREVIOUSLY24
APPROVED ALLOCATIONS ARE PRESERVED AS FOLLOWS :25
(A) T
HE DOLLAR AMOUNT OR PERCENTAGE OF THE LODGING TAX26
REVENUE DEDICATED TO VOTER -APPROVED PURPOSES UNDER THE TAX27
HB25-1247
-5- RATE IN EFFECT AT THE TIME OF THE VOTER APPROVAL REMAINS IN EFFECT1
AS A BASELINE REGARDLESS OF ANY SUBSEQUENTLY APPROVED TAX RATE2
INCREASE OR APPROVAL OF ADDITIONAL ALLOWABLE USES . ANY3
ADDITIONAL ALLOCATION OF REVENUE PURSUANT TO SUBSECTION4
(3)(h)(II)
OF THIS SECTION DOES NOT REDUCE OR OTHERWISE AFFECT THE5
BASELINE ALLOCATION PRESERVED IN THIS SUBSECTION (3)(h)(I).6
(B) T
HE PRESERVED ALLOCATION SET FORTH IN SUBSECTION7
(3)(h)(I)(A)
OF THIS SECTION IS CALCULATED BASED ON THE TAX RATE IN8
EFFECT AT THE TIME OF VOTER APPROVAL , REGARDLESS OF ANY9
SUBSEQUENT INCREASE IN THE OVERALL TAX RATE .10
(II) A
COUNTY THAT RECEIVES VOTER APPR OVAL FOR AN INCREASE11
IN THE TAX RATE AFTER JANUARY 1, 2025, IN ACCORDANCE WITH12
SUBSECTION (3)(a) OF THIS SECTION AND THAT BEFORE JANUARY 1, 2025,13
RECEIVED VOTER APPROVAL TO SPECIFICALLY ALLOCATE LODGING TAX14
REVENUE UNDER A LOWER RATE MAY ALLOCATE THE REVENUE15
ATTRIBUTABLE TO THE DIFFERENCE BETWEEN THE PREVIOUSLY APPROVED16
LOWER RATE AND THE NEWLY APPROVED INCREASED RATE FOR ANY17
PURPOSES ALLOWED IN SUBSECTION (1.5)(a) OF THIS SECTION INCLUDING18
THE DESIGNATED PURPOSES THAT PREVIOUSLY RECEIVED VOTER19
APPROVAL FOR SPECIFIC ALLOCATIONS OF LODGING TAX REVENUE UNDER20
THE TAX RATE AT THE TIME OF THAT VOTER APPROVAL . THE COUNTY MUST21
BE ABLE TO CLEARLY DELINEATE THE AMOUNT OF LODGING TAX REVENUE22
THAT IS SPECIFICALLY ALLOCATED IN ACCORDANCE WITH PRIOR VOTER23
APPROVAL BASED ON THE TAX RATE AT THE TIME OF THAT VOTER24
APPROVAL, ANY ADDITIONAL ALLOCATIONS THE COUNTY MAKES TO THE25
PURPOSES THAT RECEIVED VOTER APPROVAL FOR THE SPECIFIC26
ALLOCATIONS, AND ALLOCATIONS OF LODGING TAX REVENUE FOR27
HB25-1247
-6- ADDITIONAL PURPOSES SPECIFIED IN SUBSECTION (1.5)(a)(IV), (1.5)(a)(V),1
(1.5)(a)(VI),
OR (1.5)(a)(VII) OF THIS SECTION THAT THE COUNTY2
RECEIVES VOTER APPROVAL FOR IN ACCORDANCE WITH SUBSECTION3
(3)(a.7)
OF THIS SECTION.4
(III) N
OTHING IN THIS SECTION PREVENTS A COUNTY FROM5
SEEKING VOTER APPROVAL TO MODIFY PREVIOUSLY APPROVED SPECIFIC6
ALLOCATIONS OF LODGING TAX REVENUE FOR THE ALLOWED PURPOSES SET7
FORTH IN SUBSECTION (1.5)(a) OF THIS SECTION.8
(4) (a) All revenue collected from such county lodging tax, except9
the amounts retained under subsection (2) of this section, shall be credited10
to a special fund designated as the county lodging tax fund, hereby11
created. The fund shall be used only for the purposes approved by voters12
and to reimburse the general fund of the county for the cost of the election13
in accordance with subsection (3)(d) of this section. No revenue collected14
from such county lodging tax shall be used for any capital expenditures,15
with the exception of
CAPITAL EXPENDITURES FOR THE PURPOSES SET16
FORTH IN SUBSECTION (1.5)(a) OF THIS SECTION.17
(I) Capital expenditures for housing and childcare for the
18
tourism-related workforce, including seasonal workers, and for other19
workers in the community;20
(II) Capital expenditures related to facilitating and enhancing21
visitor experiences; or22
(III) Tourist information centers.23
SECTION 2. Safety clause. The general assembly finds,24
determines, and declares that this act is necessary for the immediate25
preservation of the public peace, health, or safety or for appropriations for26
HB25-1247
-7- the support and maintenance of the departments of the state and state1
institutions.2
HB25-1247
-8-