HB 22-1117
signedUse Of Local Lodging Tax Revenue
Plain-English Summary
AI-generatedHouse Bill 22-1117, which has been signed into law in Colorado, allows local areas to use revenue from tourism taxes for new purposes. This includes providing housing and childcare for workers in the tourism industry, enhancing visitor experiences, and making capital improvements related to these goals. However, local marketing districts or counties must get approval from voters before they can use this tax money for these new uses. This means that communities will need to hold votes if they want to spend their tourism taxes on things like worker housing and childcare rather than just traditional marketing efforts.
Official Summary
The act expands the allowable uses of the revenue from a local marketing district's marketing and promotion tax and a county's lodging tax to include:
Housing and childcare for the tourism-related workforce, including seasonal workers, and for other workers in the community;
Facilitating and enhancing visitor experiences; and
Capital expenditures related to these new purposes.
A local marketing district or county must obtain voter approval to use the tax revenue for the new allowable uses.
(Note: This summary applies to this bill as enacted.)
Details
- Chamber
- House
- First action
- 2022-03-31
- Latest action
- 2022-01-21
- Last action desc.
- Introduced In House - Assigned to Finance
- OpenStates
- View source ↗
Related Legislation
This bill affects (6)
relatesSB 17-112(2017A)· signedSales & Use Tax Payment To Wrong Local Government
relatesHB 18-1084(2018A)· signedCounty Lodging Tax Revenue Allowable Uses
relatesHB 18-1025(2018A)· signedRelocate Title 12 Liquor Laws To Title 44
relatesHB 22-1023(2022A)· signedFarm Close-out Exemption Exclude Motor Vehicles
relatesHB 18-1023(2018A)· signedRelocate Title 12 Marijuana To New Title 44
relatesHB 18-1218(2018A)· signedDefinition Of Veterans' Organizations For Sales And Use Tax
Affected by (27)
amendsHB 22-1062(2022A)· signedExpand Sales And Use Tax Exemption For Food
amendsHB 26-1223(2026A)· signedModifying Certain Tax Expenditures
amendsHB 26-1266(2026A)· failedRepeal Retail Delivery Fees
amendsSB 25-139(2025A)· signedGrocery & Utility Bill Reduction Measures
amendsHB 25-1144(2025A)· signedRepeal Retail Delivery Fees
amendsSB 22-032(2022A)· signedSimplify Local Sales & Use Tax Administration
amendsHB 22-1312(2022A)· signedModifications To Sales Tax Statutes To Address Defects
amendsHB 24-1041(2024A)· signedStreamline Filing Sales & Use Tax Returns
amendsSB 23-208(2023A)· signedCorrection Of Certain Tax Statute Cross References
amendsHB 25-1296(2025A)· signedTax Expenditure Adjustment
amendsSB 25-026(2025A)· signedAdjusting Certain Tax Expenditures
relatesHB 24-1349(2024A)· signedFirearms & Ammunition Excise Tax
relatesHB 25-1247(2025A)· signedCounty Lodging Tax Expansion
relatesSB 22-138(2022A)· signedReduce Greenhouse Gas Emissions In Colorado
relatesHB 26-1274(2026A)· signedState Agency Payments to Grant Recipients
relatesHB 24-1050(2024A)· signedSimplify Processes Regarding Certain Local Government Taxes
relatesSB 23-016(2023A)· signedGreenhouse Gas Emission Reduction Measures
relatesHB 25-1128(2025A)· signedIncome Tax Credit for Firearm Safety Device
relatesHB 26-1421(2026A)· signedFee Sharing with Nonlawyers in Legal Practice
relatesHB 23-1101(2023A)· signedOzone Season Transit Grant Program Flexibility
relatesSB 25-046(2025A)· signedLocal Government Tax Audit Confidentiality Standards
relatesSB 26-118(2026A)· signedLegacy Giving to Charitable Organizations
relatesSB 26-128(2026A)· signedSales & Use Tax Destination Management Company
relatesHB 23-1272(2023A)· signedTax Policy That Advances Decarbonization
relatesSB 24-024(2024A)· signedLocal Lodging Tax Reporting on Sales Return
repealsSB 24-025(2024A)· signedUpdate Local Government Sales & UseTax Collection
Votes
BILL
2022-03-15 · Senate · pass — Yes: 23 · No: 10 · Other: —
BILL
2022-02-16 · House · pass — Yes: 46 · No: 18 · Other: —