First Regular Session
Seventy-fifth General Assembly
STATE OF COLORADO
REENGROSSED
This Version Includes All Amendments
Adopted in the House of Introduction
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
3rd Reading Unamended
March 10, 2025
HOUSE
Amended 2nd Reading
March 7, 2025
HOUSE SPONSORSHIP
Stewart K. and McCormick, Bacon, Boesenecker, Duran, Lindsay, Lukens, McCluskie,
Stewart R., Titone
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),
(3)(a.7), and (3)(h) as follows:5
30-11-107.5. Lodging tax. (1) In accordance with the procedures6
set forth in this section, the board of county commissioners of each7
county, for one or more of the purposes specified in subsection (1.5) of8
this section, may levy a county lodging tax of not more than two FIVE9
percent on the purchase price paid or charged to persons for rooms or10
accommodations as included in the definition of "sale" in section11
39-26-102 (11); No tax shall EXCEPT THAT THE TAX DOES NOT apply12
within any municipality levying a lodging tax.13
(1.5) (a) Subject to the limitation set forth in subsection (1.5)(b)14
of this section, a county board of commissioners may levy the tax15
specified in subsection (1) of this section for the purpose of:16
1247-2- (II) Housing and childcare for the tourism-related workforce,1
including seasonal workers, and for other workers in the community; or2
(IV) P
UBLIC INFRASTRUCTURE MAINTENANCE OR IMPROVEMENTS ;3OR4
5
(V) ENHANCING PUBLIC SAFETY MEASURES BY FUNDING LOCAL6
LAW ENFORCEMENT , FIRE DEPARTMENTS, AND EMERGENCY MEDICAL7
SERVICES.8
(b) If, after January 1, 2022, there is a new lodging tax created or9
the allowable uses of an existing lodging tax are expanded in accordance10
with subsection (3)(a.5)
OR (3)(a.7) of this section, at least ten percent of11
the lodging tax revenue must be used for the purpose of advertising and12
marketing local tourism.13
(2) (c) Any person or entity providing rooms or accommodations14
as included in the definition of "sale" referred to in subsection (1) of this15
section shall be
IS liable and responsible for the payment of an amount16
equivalent of up to two FIVE percent of all such sales made and shall17
quarterly, unless otherwise provided by law, make a return to the18
executive director of the department of revenue for the preceding19
tax-reporting period and remit an amount equivalent up to the said two20
FIVE percent on such sales to said executive director.21
(3) (a) The board of county commissioners may, by resolution,22
approve a proposal for a county lodging tax
OR TO INCREASE THE RATE OF23
AN EXISTING LODGING TAX ; thereupon, such proposal for the county24
lodging tax
OR INCREASED RATE shall be referred to the registered electors25
of the unincorporated areas and the municipalities subject to the lodging26
tax at a
special GENERAL OR A COORDINATED election. held for such27
1247
-3- purpose. Any such election may be combined with any other special1
election. On and after January 1, 1989, such tax may only be approved at2
a general election.3
(a.5) If, prior to January 1, 2022, the voters of a county approved4
a county lodging tax for the purpose of advertising and marketing local5
tourism, the board of county commissioners may, by resolution, approve6
a proposal to allow the county lodging tax revenues to also be used for7
any of the additional purposes specified in subsection (1.5) SUBSECTION8
(1.5)(a)(II)
OR (1.5)(a)(III) of this section. The county shall refer the9
proposal to the registered electors of the unincorporated areas and the10
municipalities subject to the lodging tax at the next general
OR11
COORDINATED election. 12
(a.7) I
F, PRIOR TO JANUARY 1, 2025, THE VOTERS OF A COUNTY13
APPROVED A COUNTY L ODGING TAX FOR THE PURPOSES SPECIFIED IN14
SUBSECTION (1.5)(a)(I), (1.5)(a)(II), OR (1.5)(a)(III) OF THIS SECTION, THE15
BOARD OF COUNTY COMMISSIONERS MAY , BY RESOLUTION, APPROVE A16
PROPOSAL TO ALLOW THE COUNTY LODGING TAX REVENUES TO ALSO BE17
USED FOR ANY OF THE ADDITIONAL PURPOSES SPECIFIED IN SUBSECTION18(1.5)(a)(IV) OR (1.5)(a)(V) OF THIS SECTION.19
(b) (II) If any additional lodging tax or statewide tax on lodging20
facilities is enacted or levied after January 1, 1987, which in combination21
with the lodging tax authorized by this section exceeds two FIVE percent,22
the tax under this section shall be reduced by that amount that the total tax23
exceeds the two FIVE percent maximum specified in subsection (1) of this24
section.25
(f) (I) If a proposal for a county lodging tax
OR AN INCREASE IN26
THE RATE OF AN EXISTING LODGING TAX under subsection (3)(a) of this27
1247
-4- section is approved by a majority of the registered electors from the1
municipality or unincorporated area subject to the lodging tax voting2
thereon, the county lodging tax
OR INCREASED RATE becomes effective as3
provided in part 2 of article 2 of title 29. If a proposal to expand the4
allowable uses under subsection (3)(a.5)
OR (3)(a.7) of this section is5
approved by a majority of the registered electors from the municipality or6
unincorporated area voting thereon, the county may also use the lodging7
tax revenue for any of the additional approved uses as specified in8
subsection (1.5) of this section.9
(g) If a county seeks to use lodging tax revenue for a purpose10
specified in subsection (1.5)(a)(II) or (1.5)(a)(III)
SUBSECTION (1.5)(a) of11
this section, then the ballot issue authorizing the use must specify how the12
county will spend the lodging tax revenue under either subsection;13
EXCEPT THAT, THIS REQUIREMENT DOES NOT APPLY IF A COUNTY SEEKS TO14
USE LODGING TAX REVENUE FOR THE PURPOSE OF ADVERTISING AND15
MARKETING LOCAL TOURISM SET FORTH IN SUBSECTION (1.5)(a)(I) OF THIS16
SECTION.17
(h) (I) I
F, PRIOR TO JANUARY 1, 2025, VOTERS OF A COUNTY18
APPROVED SPECIFIC ALLOCATIONS OF LODGING TAX REVENUE FOR19
DESIGNATED PURPOSES AND THE COUNTY SUBSEQUENTLY SEEKS VOTER20
APPROVAL TO INCREASE THE RATE OF THE EXISTING TAX , THE PREVIOUSLY21
APPROVED ALLOCATIONS ARE PRESERVED AS FOLLOWS :22
(A) T
HE DOLLAR AMOUNT OR PERCENTAGE OF THE LODGING TAX23
REVENUE DEDICATED TO VOTER -APPROVED PURPOSES UNDER THE TAX24
RATE IN EFFECT AT THE TIME OF THE VOTER APPROVAL REMAINS IN EFFECT25
AS A BASELINE REGARDLESS OF ANY SUBSEQUENTLY APPROVED TAX RATE26
INCREASE OR APPROVAL OF ADDITIONAL ALLOWABLE USES . ANY27
1247
-5- ADDITIONAL ALLOCATION OF REVENUE PURSUANT TO SUBSECTION1
(3)(h)(II)
OF THIS SECTION DOES NOT REDUCE OR OTHERWISE AFFECT THE2
BASELINE ALLOCATION PRESERVED IN THIS SUBSECTION (3)(h)(I).3
(B) T
HE PRESERVED ALLOCATION SET FORTH IN SUBSECTION4
(3)(h)(I)(A)
OF THIS SECTION IS CALCULATED BASED ON THE TAX RATE IN5
EFFECT AT THE TIME OF VOTER APPROVAL , REGARDLESS OF ANY6
SUBSEQUENT INCREASE IN THE OVERALL TAX RATE .7
(II) A
COUNTY THAT RECEIVES VOTER APPR OVAL FOR AN INCREASE8
IN THE TAX RATE AFTER JANUARY 1, 2025, IN ACCORDANCE WITH9
SUBSECTION (3)(a) OF THIS SECTION AND THAT BEFORE JANUARY 1, 2025,10
RECEIVED VOTER APPROVAL TO SPECIFICALLY ALLOCATE LODGING TAX11
REVENUE UNDER A LOWER RATE MAY ALLOCATE THE REVENUE12
ATTRIBUTABLE TO THE DIFFERENCE BETWEEN THE PREVIOUSLY APPROVED13
LOWER RATE AND THE NEWLY APPROVED INCREASED RATE FOR ANY14
PURPOSES ALLOWED IN SUBSECTION (1.5)(a) OF THIS SECTION INCLUDING15
THE DESIGNATED PURPOSES THAT PREVIOUSLY RECEIVED VOTER16
APPROVAL FOR SPECIFIC ALLOCATIONS OF LODGING TAX REVENUE UNDER17
THE TAX RATE AT THE TIME OF THAT VOTER APPROVAL . THE COUNTY MUST18
BE ABLE TO CLEARLY DELINEATE THE AMOUNT OF LODGING TAX REVENUE19
THAT IS SPECIFICALLY ALLOCATED IN ACCORDANCE WITH PRIOR VOTER20
APPROVAL BASED ON THE TAX RATE AT THE TIME OF THAT VOTER21
APPROVAL, ANY ADDITIONAL ALLOCATIONS THE COUNTY MAKES TO THE22
PURPOSES THAT RECEIVED VOTER APPROVAL FOR THE SPECIFIC23
ALLOCATIONS, AND ALLOCATIONS OF LODGING TAX REVENUE FOR24
ADDITIONAL PURPOSES SPECIFIED IN SUBSECTION
(1.5)(a)(IV) OR25
(1.5)(a)(V) OF THIS SECTION THAT THE COUNTY RECEIVES VOTER26
APPROVAL FOR IN ACCORDANCE WITH SUBSECTION (3)(a.7) OF THIS27
1247
-6- SECTION.1
(III) N
OTHING IN THIS SECTION PREVENTS A COUNTY FROM2
SEEKING VOTER APPROVAL TO MODIFY PREVIOUSLY APPROVED SPECIFIC3
ALLOCATIONS OF LODGING TAX REVENUE FOR THE ALLOWED PURPOSES SET4
FORTH IN SUBSECTION (1.5)(a) OF THIS SECTION.5
(4) (a) All revenue collected from such county lodging tax, except6
the amounts retained under subsection (2) of this section, shall be credited7
to a special fund designated as the county lodging tax fund, hereby8
created. The fund shall be used only for the purposes approved by voters9
and to reimburse the general fund of the county for the cost of the election10
in accordance with subsection (3)(d) of this section. No revenue collected11
from such county lodging tax shall be used for any capital expenditures,12
with the exception of
CAPITAL EXPENDITURES FOR THE PURPOSES SET13
FORTH IN SUBSECTION (1.5)(a) OF THIS SECTION.14
(I) Capital expenditures for housing and childcare for the
15
tourism-related workforce, including seasonal workers, and for other16
workers in the community;17
(II) Capital expenditures related to facilitating and enhancing18
visitor experiences; or19
(III) Tourist information centers.20
SECTION 2. Safety clause. The general assembly finds,21
determines, and declares that this act is necessary for the immediate22
preservation of the public peace, health, or safety or for appropriations for23
the support and maintenance of the departments of the state and state24
institutions.25
1247
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