CO HB1247

Maximum county lodging tax rate increases from 2% to 6% on room and accommodation purchases, subject to voter approval at a general or coordinated election

Two new allowable uses for lodging tax revenue added: public infrastructure maintenance/improvements and public safety measures (local law enforcement, fire protection, emergency medical services)

Counties with lodging taxes approved before January 1, 2025 may seek voter approval to expand to the new allowable uses while preserving existing voter-approved allocations as a baseline

At least 10% of lodging tax revenue must go toward advertising and marketing local tourism when a new tax is created or allowable uses are expanded after January 1, 2022

Capital expenditures are now permitted for all allowable purposes under the lodging tax, expanding beyond the previous limited categories