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HB 18-1084

signed

County Lodging Tax Revenue Allowable Uses

Plain-English Summary

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House Bill 18-1084 changes how counties can use money from a lodging tax. Currently, if a county has a lodging tax, it must be used for advertising and marketing tourism in that area. This bill removes this requirement, allowing the money to be spent on other things without needing voter approval first, unless the county already has specific rules limiting its use. The bill also stops requiring election costs to be paid from the same fund as the tourism tax. Since it's signed into law, counties can now have more flexibility in how they spend this tax revenue.

Official Summary

Counties are currently authorized, with prior voter approval, to levy a county lodging tax for the purpose of advertising and marketing local tourism. The bill eliminates the requirement that the lodging tax be used for advertising and marketing local tourism. If a county already has a lodging tax that is limited to advertising and marketing local tourism, then the county would need prior voter approval to begin using the lodging tax revenues for any other purpose. The requirement that election costs be reimbursed from a county lodging tax tourism fund, which will no longer be the sole depository of the county tourism tax revenue, is discontinued.(Note: This summary applies to this bill as introduced.) , Read More

Details

Chamber
House
First action
2018-02-14
Latest action
2018-01-18
Last action desc.
Introduced In House - Assigned to Finance
OpenStates
View source ↗

Related Legislation

This bill affects (0)

None found.

Affected by (10)

amends
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amends
HB 22-1117(2022A)· signed
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amends
HB 25-1247(2025A)· signed
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amends
SB 19-130(2019A)· failed
Sales Tax Administration
amends
SB 22-032(2022A)· signed
Simplify Local Sales & Use Tax Administration
relates
HB 19-1256(2019A)· signed
Electronic Filing Of Certain Taxes
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