Ballot Issue 1A: Lodging Tax for Lincoln County’s Future
```🗳️ Official Ballot Language
As it appears on the 2025 Lincoln County Ballot
LINCOLN COUNTY BALLOT ISSUE 1A: LODGING TAX
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?
💬 What That Means in Plain English
- 1A raises the lodging tax paid by visitors from 2% → 6% on hotel/motel/short‑term rental stays.
- 🟡 Residents don’t pay unless they book a room locally.
- 💵 A $100 room goes from $2 to $6 in lodging tax—about $4 more per night, paid by the guest.
- 💰 Estimated new revenue: ≈ $314,000/year starting 2026. Stays Local
- 🏗️ Funds can support childcare, housing, and infrastructure, plus a minimum 10% for tourism marketing.
⚖️ About Article X, Section 20 (TABOR)
Article X, Section 20 is Colorado’s Taxpayer’s Bill of Rights (TABOR). It requires voter approval to collect/spend new taxes and sets annual revenue limits.
This clause on the ballot simply gives Lincoln County permission to collect, keep, and spend all lodging‑tax dollars from visitors locally rather than refunding them due to TABOR limits. It does not raise local taxes or remove local oversight.
💰 Ballot Measure 1A: At A Glance
Projected Annual Revenue (2026)
≈ $314,000
Who Pays?
Visitors in hotels & STRs
Where It Goes
100% stays in Lincoln County
🏠 How Funds Can Be Used
Authorized by Colorado House Bill 25‑1247
- 🏡 Housing for local workers and families
- 🧒 Childcare facilities and services
- 🛠️ Public infrastructure maintenance & improvements
- 📣 Tourism marketing & promotion (minimum 10%)
Up to 90% of new funds can go directly toward housing, childcare, and infrastructure projects.
📊 Success Across Colorado
Source: Buell Foundation, “Lodging Taxes in Colorado: A Tool for Community Investment,” July 2025
Bottom line: Colorado communities report new childcare facilities, housing starts, and stronger local economies—proof that visitor lodging taxes directly benefit residents.
📅 Election Day
Return your ballot early or drop it at the Lincoln County Clerk & Recorder’s Office in Hugo.
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