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With an effective date or commencement date of January 1, 2022, this Article has been enacted to implement the vote of the Town Electorate made on November 2, 2021, to adopt and impose a two percent (2%) lodgers’ tax on the total amount of rent or compensation paid by persons renting rooms or accommodations for a period of twenty-nine (29) days or less. The purpose of the town lodgers’ tax and the revenue collected shall be used exclusively to fund activities related to tourism or marketing of the Telluride community, managing the effects of tourism on the community and its natural resources, or for other Town purposes, including, but not limited to, improving transportation services, improving the Town’s wastewater treatment facility, the acquisition of property for and/or the construction of affordable or employee housing, as hereafter determined by the Town Council. The revenue from the Town lodgers’ tax shall be collected and deposited in the Town’s separate fund known as the Town of Telluride lodgers’ tax fund, which is hereby authorized and established. All provisions contained within this Article shall be liberally interpreted and construed in furtherance of said purpose. (Ord. 1540 §1 (Exh. A), 2021)