2019-2020 HOT Fund Application
The City of Bastrop collects a Hotel Occupancy Tax (HOT) from hotels, motels, and bed & breakfasts. The use of HOT revenue is limited to expenditures that meet the following two-part test:
First, every expenditure must directly enhance and promote tourism and the convention and hotel industry. In other words, the expenditure must be likely to attract visitors from outside Bastrop into the city or its vicinity and must have some impact on convention and hotel activity. If the expenditure is not reasonably likely to accomplish this result, it will not be funded by HOT revenues.
Second, expenditures must clearly fit into one of nine statutory categories for the expenditure of HOT revenues. These nine categories are as follows:
1. Funding the establishment, improvement or maintenance of a convention center or visitor information center.
2. Paying the administrative costs for facilitating convention registration.
3. Paying for tourism-related advertising and promotion of the city or its vicinity.
4. Funding programs that enhance the arts.
5. Funding historical restoration or preservation programs.
6. Funding costs to hold sporting events in certain municipalities.
7. Enhancing and upgrading existing sport facilities or fields for certain municipalities.
8. Funding transportation systems for tourists.
9. Signage directing the public to sights and attractions that are visited frequently by hotel guests in the city.