HB 25-1247: County Lodging Tax Expansion - Colorado

Revised (04/03/2025) → PA1 (03/27/2025) · 3 edits

MINOR

This bill amends Colorado's county lodging tax law to increase the maximum tax rate from 2.6% to 2.5% and updates the list of eligible funding uses to include fire departments, fire protection districts, and special districts providing fire protection services. The changes clarify which entities can receive funding from the tax while maintaining the requirement that 10% of revenue from new or expanded taxes must support tourism marketing.

Scope change

The bill's scope remains focused on county lodging taxes, but the eligible funding recipients were expanded to include additional fire protection entities.

FISCAL

Increased the maximum county lodging tax rate from 2.6% to 2.5% of the purchase price for rooms or accommodations.

Updated eligible funding uses to explicitly include fire departments, fire protection districts, and special districts that provide fire protection services alongside law enforcement and emergency medical services.

TECHNICAL

Changed document status from 'Revised' (adopted amendments) to 'Preamended' (unofficial version with committee amendments not yet adopted on second reading).

Rerevised (04/04/2025) → Revised (04/03/2025) · 2 edits

MINOR

The bill was revised to clarify that proposals for county lodging taxes or rate increases must be approved by registered electors in both unincorporated areas and municipalities through a special or coordinated election. This change ensures that voters in all affected areas have a direct say in tax decisions rather than allowing county commissioners to approve them unilaterally.

Scope change

The scope of voter approval requirements was expanded to explicitly include both unincorporated areas and municipalities subject to the lodging tax.

REQUIREMENT

Added a mandatory requirement that lodging tax proposals or rate increases must be referred to registered electors in unincorporated areas and municipalities for approval via special or coordinated election.

TECHNICAL

Removed previous text indicating the bill was rerevised on April 4, 2025, replacing it with a revised version dated April 3, 2025, after second reading in the Senate.

Final Act (05/01/2025) → Rerevised (04/04/2025) · 4 edits

MODERATE

The bill was reorganized and formatted for final legislative action, with the main substantive content remaining consistent. The version shows the bill in its amended state after passage by both House and Senate, including all amendments adopted during the legislative process. The formatting changes reflect the transition from draft to final enacted version with proper legislative headers and committee assignments.

Scope change

The bill's scope remains focused on expanding Colorado's county lodging tax rate from 2% to 6% and adding new allowable uses for tax revenue, with no substantive changes to the policy itself - only formatting and procedural updates for final enactment.

TECHNICAL

Removed draft notes and formatting instructions, replaced with official legislative headers including session information, committee assignments, and reading dates.

Added bill summary section explaining the bill's purpose and current law context in plain language.

Standardized formatting to match final act requirements with proper page numbering, section headers, and legislative signatures.

SCOPE

Included all Senate and House amendments showing the final version with expanded lodging tax uses for infrastructure, natural landscapes, cultural preservation, and public safety.

Signed Act (05/13/2025) → Final Act (05/01/2025) · 4 edits

MODERATE

This bill amends Colorado's county lodging tax statute to clarify formatting and correct a reference from subsection (3)(O(I) to (3)(f)(I). The changes also standardize capitalization in the text regarding tax rate limits and revenue allocations. These are primarily technical and formatting corrections rather than substantive policy changes.

TECHNICAL

Corrected a statutory reference from (3)(O(I) to (3)(f)(I) in the amendment instructions.

Standardized capitalization of 'SIX' in the tax rate limit description from 'two SIX percent' to 'two SIX percent' for consistency.

Removed extraneous explanatory text about capital letters and bold numbers that was not part of the actual statutory language.

Added a note indicating the bill has been prepared for signatures and directing readers to legislative status resources.

Reengrossed (03/10/2025) → Signed Act (05/13/2025) · 7 edits · May 13, 2025

MODERATE

This bill expands Colorado's county lodging tax from a maximum of 5% to 6% and adds new allowable uses for tax revenue, including public infrastructure maintenance, public safety funding, and enhanced tourism marketing. The changes also clarify how previously approved tax allocations are preserved when tax rates are increased and establish requirements for voter approval processes.

Scope change

The bill applies to all Colorado counties and municipalities, expanding the maximum tax rate and allowable uses for lodging tax revenue.

FISCAL

Increased maximum county lodging tax rate from 5% to 6%

Added public infrastructure maintenance or improvements as an allowable use for lodging tax revenue

Added enhancing public safety measures (law enforcement, fire protection, emergency medical services) as an allowable use

Expanded advertising and marketing requirements to include seasonal workers and other community workers

REQUIREMENT

Added provisions preserving previously approved tax allocations when tax rates are increased

Clarified voter approval processes for expanding lodging tax uses

TIMELINE

Set July 1, 2025 as the effective date for new provisions

Engrossed (03/07/2025) → Reengrossed (03/10/2025) · 3 edits · Apr 4, 2025

MINOR

The bill was reengrossed to add new sponsors and update the version status from Engrossed to Reengrossed. The substantive text of the bill regarding county lodging tax provisions appears to be incomplete in the provided diff, but the header and sponsorship information were updated to reflect additional House sponsors and a corrected date.

Scope change

The bill's scope regarding county lodging tax provisions remains unchanged in the visible text, as the substantive policy content appears truncated in the provided diff.

TECHNICAL

Added new House sponsors: Bacon, Boesenecker, Duran, Lindsay, Lukens, McCluskie, Stewart R., and Titone to the existing sponsors Stewart K. and McCormick.

Changed the bill status header from 'ENGROSSED' to 'REENGROSSED' and updated the date from March 7, 2025 to March 10, 2025.

Removed the line 'This Version Includes All Amendments Adopted on Second Reading in the House of Introduction' and replaced it with 'This Version Includes All Amendments Adopted in the House of Introduction'.

Introduced (02/12/2025) → Engrossed (03/07/2025) · 4 edits · Apr 4, 2025

MODERATE

The bill was amended to change the maximum lodging tax rate from 6% to 5%, reorganize the list of allowable uses for tax revenue, and modify election procedures for approving lodging taxes. These changes affect how much counties can charge tourists and how that money can be spent.

Scope change

The bill's scope was modified to reduce the maximum tax rate and restructure the permitted uses of lodging tax revenue.

FISCAL

The maximum county lodging tax rate was reduced from 6% to 5%.

The list of allowable uses for lodging tax revenue was reorganized, removing references to specific subsections and consolidating purposes like public safety, infrastructure, and cultural preservation.

REQUIREMENT

Election procedures for approving lodging taxes were changed to allow for 'general or coordinated elections' instead of 'general or special elections', and the date for certain voter approval requirements was updated from January 1, 2025.

TECHNICAL

Formatting and numbering of the statute sections were adjusted to reflect the new structure of allowable purposes.

County Lodging Tax Expansion

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