HB 18-1084: County Lodging Tax Revenue Allowable Uses

• Eliminates the requirement that county lodging tax revenue be used exclusively for advertising and marketing local tourism, allowing counties to use lodging tax funds for other purposes.

• Counties with existing lodging taxes limited to tourism advertising and marketing must obtain prior voter approval to expand the allowable uses of those revenues.

• Board of county commissioners may approve a proposal by resolution to prospectively allow existing county lodging tax revenues for other purposes, which must be referred to registered electors at the next general election.

• Discontinues the requirement that election costs be reimbursed from the county lodging tax tourism fund, since that fund will no longer be the sole depository of county tourism tax revenue.

• Effective date is August 8, 2018, unless a referendum petition is filed, in which case the measure requires approval by voters at the November 2018 general election.