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HB 22-1117

signed

Use Of Local Lodging Tax Revenue

Plain-English Summary

AI-generated

House 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 ↗

Sponsors

Related Legislation

This bill affects (3)

amends
HB 18-1084(2018A)· signed
County Lodging Tax Revenue Allowable Uses
amends
HB 19-1256(2019A)· signed
Electronic Filing Of Certain Taxes
relates
SB 19-130(2019A)· failed
Sales Tax Administration

Affected by (7)

amends
SB 22-032(2022A)· signed
Simplify Local Sales & Use Tax Administration
amends
HB 22-1312(2022A)· signed
Modifications To Sales Tax Statutes To Address Defects
amends
HB 24-1041(2024A)· signed
Streamline Filing Sales & Use Tax Returns
amends
HB 25-1247(2025A)· signed
County Lodging Tax Expansion
amends
SB 24-025(2024A)· signed
Update Local Government Sales & UseTax Collection
relates
HB 24-1050(2024A)· signed
Simplify Processes Regarding Certain Local Government Taxes
repeals
SB 24-025(2024A)· signed
Update Local Government Sales & UseTax Collection

Votes

BILL
2022-03-15 · Senate · passYes: 23 · No: 10 · Other:
BILL
2022-02-16 · House · passYes: 46 · No: 18 · Other: