republic-os/legislation/us/states/co/2024a/hb-24-1050.md

---
type: "Bill"
title: "Simplify Processes Regarding Certain Local Government Taxes"
description: "The act requires local taxing jurisdictions that impose a local lodging tax or a sales or use tax on building or construction materials that integrate such taxes into building permits (applicable sales or use tax) to file with the executive director of the department of revenue (executive director) a copy of the resolution or ordinance, and any amendments thereto, imposing such taxes and, if not included in the resolution, ordinance or amendments and certain additional information related to each type of tax. For local lodging taxes, the act requires local taxing jurisdictions to report the rate of the tax, the types of lodging the tax applies to, the number of days after which a stay may be exempt from the tax, and the amount of tax that may be retained by the collector of the tax in exchange for timely filing. For the applicable sales or use tax, the act requires local taxation jurisdictions to report the rate and calculation, what information is included on building permits, the timing for remittance of the tax, and whether the tax is imposed on asphalt equipment, storage of equipment, or services."
jurisdiction: "us/states/co"
legislature: "Colorado General Assembly"
session: "2024A"
identifier: "HB 24-1050"
citation: "Colorado HB 24-1050 (2024A)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Cathy Kipp", "Jeff Bridges", "Kevin Van Winkle", "Rick Taggart"]
version_count: 10
action_count: 14
vote_count: 2
first_action: "2024-01-10T07:00:00+00:00"
last_action: "2024-06-04T06:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/44299b3c-2e31-4f47-932d-45c9198e8f27"
source_url: "https://leg.colorado.gov/bills/hb24-1050"
source_hash: "070dc7f458d3781ca211e1bcbd680d0a67e1e0c33bc2c84104120d94c3862a5c"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-co"]
---

# Colorado HB 24-1050 (2024A) — Simplify Processes Regarding Certain Local Government Taxes

The act requires local taxing jurisdictions that impose a local lodging tax or a sales or use tax on building or construction materials that integrate such taxes into building permits (applicable sales or use tax) to file with the executive director of the department of revenue (executive director) a copy of the resolution or ordinance, and any amendments thereto, imposing such taxes and, if not included in the resolution, ordinance or amendments and certain additional information related to each type of tax. For local lodging taxes, the act requires local taxing jurisdictions to report the rate of the tax, the types of lodging the tax applies to, the number of days after which a stay may be exempt from the tax, and the amount of tax that may be retained by the collector of the tax in exchange for timely filing. For the applicable sales or use tax, the act requires local taxation jurisdictions to report the rate and calculation, what information is included on building permits, the timing for remittance of the tax, and whether the tax is imposed on asphalt equipment, storage of equipment, or services.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Committee Amendment** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/2024a_hb1050_s_app_002.pdf)
2. **Engrossed (04/23/2024)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2024A/bills/2024a_1050_eng.pdf)
3. **Final Act (05/21/2024)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2024A/bills/2024a_1050_enr.pdf)
4. **Introduced (01/10/2024)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2024A/bills/2024a_1050_01.pdf)
5. **PA1 (02/23/2024)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2024A/bills/2024a_1050_h_fin_01.pdf)
6. **PA2 (04/23/2024)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2024A/bills/2024a_1050_h_fin_app_01.pdf)
7. **Reengrossed (04/24/2024)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2024A/bills/2024a_1050_ren.pdf)
8. **Rerevised (05/02/2024)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2024A/bills/2024a_1050_rer.pdf)
9. **Revised (05/01/2024)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2024A/bills/2024a_1050_rev.pdf)
10. **Signed Act (06/04/2024)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/2024a_1050_signed.pdf)

## Votes

- BILL — **61–0** (pass) · lower
- BILL — **35–0** (pass) · upper

## Sponsors

- Cathy Kipp — primary (person)
- Jeff Bridges — primary (person)
- Kevin Van Winkle — primary (person)
- Rick Taggart — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2024-06-04T06:00:00+00:00** Governor Signed `executive-signature`
- **2024-05-21T06:00:00+00:00** Sent to the Governor `executive-receipt`
- **2024-05-21T06:00:00+00:00** Signed by the President of the Senate
- **2024-05-21T06:00:00+00:00** Signed by the Speaker of the House
- **2024-05-02T06:00:00+00:00** Senate Third Reading Passed - No Amendments `passage, reading-3`
- **2024-05-01T06:00:00+00:00** Senate Second Reading Special Order - Passed - No Amendments
- **2024-05-01T06:00:00+00:00** Senate Committee on Appropriations Refer Unamended - Consent Calendar to Senate Committee of the Whole `committee-passage`
- **2024-04-29T06:00:00+00:00** Senate Committee on Finance Refer Unamended to Appropriations `referral-committee`
- **2024-04-24T06:00:00+00:00** Introduced In Senate - Assigned to Finance `introduction`
- **2024-04-24T06:00:00+00:00** House Third Reading Passed - No Amendments `passage, reading-3`
- **2024-04-23T06:00:00+00:00** House Second Reading Special Order - Passed with Amendments - Committee
- **2024-04-23T06:00:00+00:00** House Committee on Appropriations Refer Amended to House Committee of the Whole `committee-passage, referral-committee`
- **2024-02-01T07:00:00+00:00** House Committee on Finance Refer Amended to Appropriations `referral-committee`
- **2024-01-10T07:00:00+00:00** Introduced In House - Assigned to Finance `introduction`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/44299b3c-2e31-4f47-932d-45c9198e8f27`. Confidence: reported (aggregated from official Colorado legislature records).