Lodgers and Automobile Rental Tax (LART)

• April 30: LART grant application opens
• May 8: Public information session for new funding processes at 2 p.m.
• May 14: Public information session for new funding process at 5 p.m.
• May 28: LART grant application closes
• June-September: Tourism sector entities (TSEs) evaluate and make funding recommendations to LART Citizen Advisory Committee and City Administration
• October 1: Grant applicants are informed of funding decision by the TSEs (pending final approval of the City of Colorado Springs budget in November)
• January 2026: If awarded, LART Administrator contracts and funds awards
• Jan-Dec 2026: LART administrator works with grant recipients to track awards, compliance, and reporting
• Jan-Dec 2026: TSEs will report to City Council twice annually regarding the KPI's set by City Administration to ensure grantor accountability and that the mission of LART is being upheld

If an organization receives a grant, they will be contacted by the LART Administrator in October as notification of grant pending City Council approving the annual budget. Once the budget is approved, LART Administrator will contact the grantee in January to sign the LART Grant Agreement. The award funding will be disbursed following the completion of the agreement at the start of 2026.  

Yes, it is common for organizations to receive partial funding. Due to limited funds, not all grant applicants can be funded or even fully funded. The TSE may allocate partial funding based on the merit and potential impact of the application.

Based upon the information provided by the grant applicant in the application, two tools are utilized by each TSE to evaluate potential impact. An estimated economic event impact calculator (administered by VisitCOS) is used by summing direct and indirect event impacts.  This tool is utilized by over 300 destination organizations worldwide and is the global standard for measuring net new money coming to a community through events.  The tool uses detailed user inputs, organized into four key areas: attendee demographics, event characteristics, financial details, and destination-specific data, to generate a comprehensive analysis of an event's economic impact.  These include items such as ticket prices, hotel room nights generated, total spending, etc. A rubric is a scoring guide used to evaluate the quality and impact of grant proposals based on specific criteria. 

All tourism sector entities (TSEs) use the rubric to evaluate their designated grant applications. While the rubric score itself does not determine the grant award or guarantee funding, it plays a major role in helping the TSE determine whether or not an event is ultimately awarded a grant. Additionally, the economic impact calculation provides key insight into the potential economic impact of an event. This calculation is a data point to assist in the funding determination.

2.9.101: TITLE:

This article may be known and cited as the CITY LODGERS AND AUTOMOBILE RENTAL TAX ORDINANCE. (1968 Code §3-210; Ord. 78-245; Ord. 01-42)

2.9.102: PURPOSE:

The purpose of this tax shall be to attract visitors and to enhance the economy of the City and the Pikes Peak Region. Revenues allocated to the special fund created in section 2.9.107 of this article shall first be allocated to any contracts for visitor promotion, which are entered into pursuant to section 2.9.111 of this article. Revenues allocated to the special fund created in section 2.9.107 of this article not obligated under the terms of any contract entered into pursuant to section 2.9.111 of this article may be used for the purposes provided herein or may be retained in the special fund, at the discretion of City Council.