2022 - 2023 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. The funds must be for an event with attendees.
Second, expenditures must clearly fit into one of six statutory categories for the expenditure of HOT revenues.