Taxation: Expanding Uses of County Lodging Tax

Taxation Expanding Uses of County Lodging Tax HB 18-1084 Oppose unless amended Postponed indefinitely Reps. Dan Thurlow, R-Grand Junction, and Millie Hamner, D-Dillion; Sen. Don Coram, R-Montrose Dianne Criswell Currently, counties are authorized to impose a lodging tax within a county, subject to voter approval, to be used only for tourism advertising and marketing. The tax does not apply within a municipality that already has or adopts in the future its own lodging tax. (Because there is no authority for statutory municipalities to impose a lodging tax, only home rule cities – and likely only those that self-collect – can impose a lodging tax.) HB 18-1088 would have allowed a county with a lodging tax to adopt a resolution to expand the use of the tax for any purpose with subsequent voter approval.  The counties are no longer seeking to move this proposal forward during this legislative session and the bill was indefinitely postponed at its hearing on February 14.