Vote YES on 1A • Lincoln County, CO
Keeping Lincoln County Strong.
Housing. Child Care. Safety. All funded responsibly — without raising local taxes. This measure adds a 4% lodging tax on short stays, paid by visitors, so we can sustain the services families and businesses rely on.
What is Ballot Issue 1A?
1A adds 4% to the existing 2% lodging tax (total 6%) on short-term stays (hotels, motels, campgrounds, Airbnbs) under 30 days. Long-term housing is not taxed.
Note: Stays of 30 days or more are exempt under Colorado law.
How funds are used
- Up to 90%: Workforce Housing & Child Care
- At least 10%: Tourism marketing/events that support small businesses
Why now?
Lincoln County needs reliable, visitor-funded dollars to keep core services strong and to rebuild child-care capacity after closures in Hugo. Local employers — hospital, schools, public safety, hospitality — all depend on stable housing and childcare.
It’s about maintaining a safe, well-functioning county for residents and guests alike.
Who pays?
Visitors on short stays (less than 30 days) in hotels, motels, campgrounds, or short-term rentals.
✔ Locals do not pay on their homes or long-term housing. ✘ Not a property/sales tax increase.
Who benefits?
- Families & employers — more childcare capacity and workforce stability
- Local workers — support for attainable housing solutions
- Public safety & infrastructure — safer roads, EMS readiness, welcoming towns
- Small businesses — steady visitor economy and local spending
What does the added 4% cost a visitor?
It’s a few dollars that stay here at home and help fund childcare, housing, and safety.
| Room Rate | Added 4% | Total Lodging Tax @ 6% (after passage) |
|---|---|---|
| $75 | $3.00 | $4.50 |
| $100 | $4.00 | $6.00 |
| $150 | $6.00 | $9.00 |
| $200 | $8.00 | $12.00 |
The “added 4%” is the increase proposed by 1A. The “6%” reflects the new total lodging tax (current 2% + added 4%).
Tourism already fuels our economy
Visitors stop here to rest, refuel, eat, hunt, and explore. They’ll continue to stop because our location is convenient and our communities are welcoming.
Perspective: Many locals drive to Denver to shop — despite a 9.15% sales tax — because convenience and value matter more than the tax rate. The same is true for travelers who choose to stop in Lincoln County.
How “affordable housing” would be funded
Lincoln County will not own or manage housing developments. Funds would be used through partnerships to support local workforce housing:
- Down-payment or rental assistance for local workers
- Partnering with housing trusts/nonprofits to build or renovate units
- Contributing land or infrastructure to make projects feasible
Project selections happen in public budget meetings, and funds are restricted by state law to housing, childcare, tourism, and workforce support.
Child care: why it matters
When childcare options shrink, parents can’t work and employers lose staff. 1A helps communities expand capacity and stabilize programs so families — and our economy — can thrive.
Safety & infrastructure
State law allows lodging-tax revenue to support essential services that keep communities safe and functional — public safety, EMS readiness, roads, and visitor experience. These are the basics that residents and guests rely on every day.
Accountability & local control
Public budgeting
Allocations are set during the county’s annual budget process — in open meetings — with year-end reporting on projects and dollars.
TABOR language, plainly
The required phrase “without regard to spending limits” simply lets the county keep and spend the voter-approved funds each year. It does not remove oversight or change how public budgeting works.
FAQ
Does this raise my taxes?
No. It applies to visitors on short stays. Long-term rentals and primary homes aren’t taxed.
Short-term vs long-term stays?
Under Colorado law, stays of 30+ days are exempt. The lodging tax applies to stays under 30 days.
Won’t a higher tax drive visitors away?
Unlikely. People choose where to stop based on convenience and value — not a few dollars on a room. Locals shop in Denver despite a 9.15% sales tax; travelers will keep stopping in Lincoln County for the same reasons.
Who decides projects?
Local officials through the public budget process, with partnerships to maximize impact. Funds are legally restricted to housing, childcare, tourism, and workforce support.
Official TABOR Notice – Ballot Issue 1A
Ballot Title: LINCOLN COUNTY, COLORADO BALLOT ISSUE 1A: LODGING TAX INCREASE
Ballot Text (verbatim):
SHALL THE CURRENT TWO PERCENT (2%) LINCOLN COUNTY LODGING TAX BE INCREASED $314,246.00 ANNUALLY IN THE FIRST FULL FISCAL YEAR AND BY WHATEVER ADDITIONAL AMOUNTS ARE RAISED ANNUALLY IN EACH SUBSEQUENT YEAR BY THE LEVYING OF AN ADDITIONAL FOUR PERCENT (4%) MARKETING AND PROMOTION TAX ON THE PURCHASE PRICE PAID OR CHARGED TO PERSONS FOR ROOMS OR ACCOMMODATIONS WITHIN THE COUNTY, COMMENCING IN 2026 AND CONTINUING THEREAFTER, WITH UP TO NINETY PERCENT OF SUCH REVENUE TO BE USED FOR THE DEVELOPMENT, CONSTRUCTION, OPERATION, AND PROVISION OF HOUSING AND CHILDCARE FACILITIES OR SERVICES FOR THE TOURISM-RELATED WORKFORCE, INCLUDING SEASONAL WORKERS, AND FOR OTHER WORKERS IN THE COMMUNITY WITH SUCH SPECIFIC PROJECTS TO BE PRIORITIZED AND RECOMMENDED BASED ON ANY INTERGOVERNMENTAL AGREEMENT THE COUNTY EXECUTES FOR THAT PURPOSE, AND AT LEAST TEN PERCENT (10%) OF SUCH REVENUE TO BE USED FOR MARKETING AND PROMOTION OF BUSINESSES AND EVENTS WITHIN THE COUNTY; AND SHALL THE COUNTY BE AUTHORIZED TO COLLECT, KEEP AND SPEND ALL REVENUES RECEIVED IN 2026 AND EACH YEAR THEREAFTER WITHOUT REGARD TO ANY SPENDING, REVENUE, OR OTHER LIMITATION IN ARTICLE X, SECTION 20 OF THE COLORADO CONSTITUTION OR ANY OTHER STATUTORY LAWS OF THE STATE OF COLORADO?
Election Date: Nov 4, 2025 • Election Hours: 7:00 a.m. – 7:00 p.m.
Downloads & References
Questions? Contact the Lincoln County Tourism Board.
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Sources & References
All data and references below were used to prepare the Vote Yes on 1A campaign materials, FAQs, and public information.
- Buell Foundation (2025). Lodging Taxes in Colorado: A Tool for Community Investment.
- Colorado Tourism Office (2025). 2024 Travel Impacts Dashboard – Lincoln County Snapshot.
- Lincoln County Government (2025). Official TABOR Notice – Lodging Tax Increase (Ballot Issue 1A).
- Colorado General Assembly. House Bill 22-1117 and House Bill 25-1247 — authorizing lodging tax revenue for housing, childcare, and workforce support.
- Colorado Department of Transportation (2024). Traffic Data Explorer – I-70, Hwy 24, Hwy 40/287, Hwy 71 corridor volumes.
- Avalara TaxRate Data (2025). Denver County Combined Sales Tax Rate – 9.15%
- Country Living Learning Center, Hugo CO (2023-2024). Child Care Center in Hugo Wants to Build Its Own Facility. (Limon Leader, July 2023)
- Lincoln County Tourism Board (2025). Internal data, outreach, and campaign materials prepared for public information.
Note: All materials are for voter education and transparency, not for advocacy beyond the authorized scope of the Lincoln County Tourism Board.