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ColoradoHB25-12472025 Regular SessionHouseWALLET

County Lodging Tax Expansion

Sponsored By: Cleave Simpson (Republican), Dylan Roberts (Democratic), Karen McCormick (Democratic), Katie Stewart (Democratic)

Signed by Governor

Fiscal Policy & TaxesLocal Government

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Bill Overview

Analyzed Economic Effects

3 provisions identified: 1 benefits, 0 costs, 2 mixed.

Counties gain more lodging tax spending options

Counties can now use lodging tax money for public infrastructure maintenance or improvements and local police, fire, and emergency medical services. Allowed uses also include tourism marketing, visitor experiences, and housing and childcare for tourism workers, seasonal workers, and other community workers. Counties with taxes approved before January 1, 2025, need voter approval to add infrastructure and public safety uses. Capital spending is allowed only for the law’s listed purposes; the law sets no spending amount. For rate increases after January 1, 2025, counties can assign added revenue to any allowed purpose, while clearly tracking previously approved allocations separately.

Higher county lodging taxes with local exemptions

Colorado raises the county lodging tax limit from 2% to 5% of the lodging price. A majority voting on a new tax or increase must approve it in a general or coordinated election. The county must reduce its tax as needed to keep combined lodging taxes at or below 5%. County lodging taxes do not apply inside municipalities that charge their own lodging tax; municipal taxes still apply. Lodging providers collect the tax and send it to the Department of Revenue.

Clearer ballots and protected tourism funding

Ballots seeking approval for uses beyond tourism advertising and marketing must explain how counties will spend that money. Taxes created after January 1, 2022, and qualifying use expansions after that date must reserve at least 10% for tourism marketing. This protects tourism funding but limits money available for other uses. Revenue goes into a dedicated county lodging tax fund for voter-approved purposes and reimbursement of county election costs. Earlier voter-approved allocations remain protected, and counties need voter approval to change allocations.

Sponsors & Cosponsors

Sponsors

  • Cleave Simpson

    Republican • Senate

  • Dylan Roberts

    Democratic • Senate

  • Karen McCormick

    Democratic • House

  • Katie Stewart

    Democratic • House

Cosponsors

  • Andrew Boesenecker

    Democratic • House

  • Brianna Titone

    Democratic • House

  • Jennifer Bacon

    Democratic • House

  • Julie McCluskie

    Democratic • House

  • Kyle Brown

    Democratic • House

  • Lesley Smith

    Democratic • House

  • Monica Duran

    Democratic • House

  • Mandy Lindsay

    Democratic • House

  • Meghan Lukens

    Democratic • House

  • Rebekah Stewart

    Democratic • House

  • Cathy Kipp

    Democratic • Senate

  • Dafna Michaelson Jenet

    Democratic • Senate

  • Sen. F. Winter

    Affiliation unavailable

  • Iman Jodeh

    Democratic • Senate

  • Jeff Bridges

    Democratic • Senate

  • Katie Wallace

    Democratic • Senate

  • Marc Catlin

    Republican • Senate

  • Marc Snyder

    Democratic • Senate

  • Mike Weissman

    Democratic • Senate

  • Nick Hinrichsen

    Democratic • Senate

Roll Call Votes

All Roll Calls

Yes: 167 • No: 72

House vote • 4/11/2025

Senate amendments: Repass

Yes: 41 • No: 21

House vote • 4/11/2025

Senate amendments: Concur

Yes: 44 • No: 18

Senate vote • 4/4/2025

Third reading: Bill

Yes: 25 • No: 9

Senate vote • 3/26/2025

Refer House Bill 25-1247, as amended, to the Committee of the Whole.

Yes: 5 • No: 1

House vote • 3/10/2025

Third reading: Bill

Yes: 42 • No: 20

House vote • 3/4/2025

Refer House Bill 25-1247 to the Committee of the Whole.

Yes: 10 • No: 3

Actions Timeline

  1. Governor Signed

    5/13/2025House

  2. Sent to the Governor

    5/2/2025House

  3. Signed by the Speaker of the House

    5/1/2025House

  4. Signed by the President of the Senate

    5/1/2025Senate

  5. House Considered Senate Amendments - Result was to Concur - Repass

    4/11/2025House

  6. House Considered Senate Amendments - Result was to Laid Over Daily

    4/6/2025House

  7. Senate Third Reading Passed - No Amendments

    4/4/2025Senate

  8. Senate Second Reading Special Order - Passed with Amendments - Committee, Floor

    4/3/2025Senate

  9. Senate Second Reading Laid Over to 04/04/2025 - No Amendments

    4/1/2025Senate

  10. Senate Second Reading Laid Over Daily - No Amendments

    4/1/2025Senate

  11. Senate Committee on Local Government & Housing Refer Amended to Senate Committee of the Whole

    3/26/2025Senate

  12. Introduced In Senate - Assigned to Local Government & Housing

    3/13/2025Senate

  13. House Third Reading Passed - No Amendments

    3/10/2025House

  14. House Second Reading Special Order - Passed with Amendments - Floor

    3/7/2025House

  15. House Committee on Transportation, Housing & Local Government Refer Unamended to House Committee of the Whole

    3/4/2025House

  16. Introduced In House - Assigned to Transportation, Housing & Local Government

    2/12/2025House

Bill Text

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