Local ballot measure
Idaho Springs occupation tax on businesses that sell outdoor recreation, starting at $3 per customer per experience
On the November 3, 2026 ballot
City of Idaho Springs Ballot Issue 2A
Who is asking
City of Idaho Springs
On the ballot in
- Clear Creek County ballot: 2A
The ballot question
SHALL THE CITY OF IDAHO SPRINGS’ TAXES BE INCREASED BY $1.1 MILLION IN 2027 AND BY WHATEVER ADDITIONAL AMOUNTS ARE RAISED ANNUALLY THEREAFTER, BY IMPOSING, EFFECTIVE JANUARY 1, 2027, AN OCCUPATION TAX OF THREE DOLLARS ($3.00) PER CUSTOMER PER EXPERIENCE UPON THE OCCUPATION OF PROVIDING OUTDOOR RECREATIONAL EXPERIENCES FOR COMPENSATION WITHIN THE CITY LIMITS, INCLUDING BUT NOT LIMITED TO GONDOLA, TRAMWAY, OR AERIAL LIFT OPERATIONS; RIVER RAFTING, KAYAKING, OR TUBING GUIDE OR OUTFITTER SERVICES; BICYCLE OR E-BIKE RENTAL; ZIPLINE OR AERIAL ADVENTURE OPERATIONS; JEEP AND FOUR-WHEELING VENTURES; AND SIMILAR ACTIVITIES WHERE THE OPERATOR PROVIDES FACILITATED OUTDOOR RECREATION FOR COMPENSATION; WITH THE IDAHO SPRINGS CITY COUNCIL AUTHORIZED TO ADJUST SAID TAX BY ORDINANCE, SO LONG AS THE RATE DOES NOT EXCEED FIVE DOLLARS ($5.00) PER CUSTOMER PER EXPERIENCE AND MAY ADJUST ONLY ON JANUARY 1ST OF ANY GIVEN YEAR; AND SHALL ALL TAX REVENUES GENERATED THEREBY BE DEDICATED TO PURPOSES RELATED TO THE IMPACTS OF COMMERCIAL OUTDOOR RECREATIONAL EXPERIENCES ON CITY RESOURCES SUCH AS PARKING FACILITIES, CITY STREETS AND SIDEWALKS, MOBILITY AND TRANSPORTATION SERVICES AND FACILITIES, PUBLIC SAFETY RESOURCES (POLICE AND OTHER FIRST RESPONDERS), CITY WATER AND WASTEWATER FACILITIES AND SERVICES, AND CITY PARKS AND OPEN SPACES; AND SHALL ALL SUCH TAX REVENUES BE COLLECTED, RETAINED AND SPENT AS A VOTER APPROVED REVENUE CHANGE UNDER ARTICLE X, SECTION 20 OF THE COLORADO CONSTITUTION WITHOUT REGARD TO ANY SPENDING, REVENUE-RAISING, OR OTHER LIMITATION CONTAINED WITHIN THE COLORADO CONSTITUTION OR ANY OTHER LAW?
Where the question's words come from
What a vote does
- A yes vote means
- Authorizes a $3 occupation tax per customer per paid outdoor recreation experience, adjustable by council ordinance up to $5, with revenue retained outside the specified limits.
- A no vote means
- Idaho Springs would not receive authority for this occupation tax.
Figures from the TABOR notice
- City estimate of the maximum dollar amount of the proposed new tax for the first fiscal year (2027): $1,100,000
- City estimate of 2027 fiscal year spending without the proposed new tax revenue: $14,712,222
County ballots
Other local measures on the same ballot
- 1A, Clear Creek County: Clear Creek County Issue 1A would triple the county lodging tax and change how its money is divided
- 4A, Clear Creek School District RE-1: Clear Creek School District RE-1 property tax increases for maintenance, technology and staff pay
- 7B, Evergreen Fire Protection District: Evergreen Fire Sales Tax for Staffing, Wildfire Work and Stations
The guide opens October 12
Sign up and you’ll get an email the day the guide is out.
Key dates
- October 2 to October 9: county clerks mail ballots to active voters.
- October 12: drop boxes open.
- October 26: last suggested day to return a ballot by mail.
- From October 27: return your ballot to a drop box or vote center instead of mailing it.
- November 3, 2026, Election Day: ballots are due by 7:00 p.m.
Page updated September 29, 2026