Proposed Lodging Tax Increase – November 2025 Ballot Measure
Frequently Asked Questions
What is being proposed?
Gilpin County voters could be asked in November 2025 whether to increase the county lodging tax by an additional 4%, raising it from the current 2% to a total of 6% on lodging within unincorporated areas of the county.
What is the current lodging tax?
Currently, there is a 2% lodging tax approved by voters in 2022. This new measure does not affect the existing 2% tax but would add an additional 4% if passed.
Where would this tax apply?
This proposed increase would only apply to lodging within unincorporated Gilpin County.
It would not apply to:
- Lodging in the City of Black Hawk or the City of Central
- Lodging or campsites on state or federal lands within the unincorporated portion of the county
What types of lodging would be taxed?
The county lodging tax is applied specifically to lodging services for rentals of less than 30 consecutive days, including, but not limited to:
- Hotels and motels;
- Bed-and-breakfast inns;
- Condos and apartments used as short-term rentals;
- Short-term rentals such as Airbnb and VRBO.
- Guest houses and timeshares;
- Private campgrounds and RV/trailer parks, not located on state or federal lands.
Who pays this tax?
The lodging tax is paid by individuals renting these types of accommodations. However, it is ultimately the responsibility of the property owner to ensure that the tax is being collected from the renter and thereby remitted to the State quarterly, as required by law. Residents would only pay this tax if they book short-term lodging themselves within unincorporated Gilpin County.
How could the additional 4% be used?
If approved, funds from the additional 4% could support:
- Childcare and housing for tourism-related workforce, including seasonal workers and other employees who work within Gilpin County
- Public infrastructure maintenance or improvements, such as roads and water systems
- Dust control programs and enhanced road maintenance throughout the county
Why is this being proposed?
The lodging tax provides a way to invest in county infrastructure, services, and workforce needs using funds generated by visitors, helping reduce the financial burden on local taxpayers while improving the quality of life and services for residents and visitors alike.
How much could the additional 4% generate?
The additional 4% lodging tax could generate $340,000 in revenue.
Will this impact the cities of Black Hawk and Central?
No. Both cities manage their own lodging taxes, and this measure applies only to unincorporated Gilpin County.
When will voters decide?
This ballot measure will be part of the November 2025 election.
Tourism Funds
State law requires 10% of the total lodging tax revenue to also be set aside, to market tourism and/or improve the visitor experience in Gilpin County. These funds are managed by the Gilpin Advertising Panel (GAP), a group of three volunteers who reside within unincorporated Gilpin County and have a background in tourism or marketing.