HB 22-1117 Summary

• Expands allowable uses of local lodging tax revenue to include housing and childcare for tourism-related workers (including seasonal workers) and facilitating/enhancing visitor experiences, in addition to traditional tourism marketing and promotion.

• Requires ballot language to specify how districts and counties will spend lodging tax revenue when seeking voter approval for new housing, childcare, or visitor experience purposes.

• Mandates that when new lodging taxes are created or existing tax uses are expanded after January 1, 2022, at least 10 percent of revenue must be used for tourism advertising and marketing purposes that were authorized prior to January 1, 2022.

• Allows counties that approved lodging taxes prior to January 1, 2022 to expand allowable uses by board resolution and voter approval at the next general election.

• Creates exceptions to the general prohibition on capital expenditures from lodging tax revenue to permit capital spending for workforce housing, childcare, visitor experience facilities, and tourist information centers.