Lincoln County lodging tax increase from 2% to 6%
Lincoln County · Lincoln County County · November 3, 2026
The question on your ballot
SHALL THE CURRENT LINCOLN COUNTY LODGING TAX OF TWO PERCENT (2%) BE INCREASED $294,337 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%), TO A TOTAL OF SIX PERCENT (6%), COMMENCING JULY 1, 2027, WITH REVENUE GENERATED BY THE ADDITIONAL FOUR PERCENT (4%) TO BE ALLOCATED BY A LOCAL APPOINTED BOARD FOR PURPOSES AUTHORIZED UNDER COLORADO LAW, INCLUDING CAPITAL INVESTMENTS IN PUBLIC OR COMMUNITY-BENEFIT PROJECTS, PUBLIC INFRASTRUCTURE, ESSENTIAL SERVICES INCLUDING LAW ENFORCEMENT, FIRE PROTECTION AND EMERGENCY MEDICAL SERVICES, AND MATCH FUNDING OR OTHER ELIGIBLE INVESTMENTS FOR COMMUNITY PRIORITIES SUCH AS CHILDCARE AND OTHER PUBLIC PURPOSES AUTHORIZED BY LAW; WITH THE EXISTING TWO PERCENT (2%) LODGING TAX CONTINUING TO BE USED FOR ADVERTISING, MARKETING, COMMUNITY BEAUTIFICATION, AND EVENTS AS CURRENTLY AUTHORIZED; AND SHALL THE COUNTY BE AUTHORIZED TO COLLECT, KEEP AND SPEND ALL REVENUES RECEIVED IN 2027 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?
In plain language
A VoterDecoder summary of the official measure text.
Lincoln County Ballot Issue 1A would raise the county lodging tax from two percent (2%) to six percent (6%) starting July 1, 2027. The added four percent (4%) would raise $294,337 a year at first, and a local appointed board would allocate it to uses such as public infrastructure, law enforcement, fire and emergency medical services, and child care. The existing 2% would still fund advertising, marketing, beautification and events. A YES vote approves the increase. A NO vote keeps the 2% tax.
Official ballot arguments
No official arguments were filed for or against this measure.
What supporters and opponents say — outside sources (not official ballot arguments)
Statements by campaigns, officials and news coverage, quoted with attribution and linked to the original. VoterDecoder did not write them and does not endorse either side.
Supporters say
No public statements in favor were found.
Opponents say
No public statements against were found.