Welcome to the Hotel Occupancy Tax Toolkit. When the arts thrive, our communities thrive.

First Friday Art Trail organized by the Louise Hopkins Underwood Center for the Arts. Lubbock, TX. 2018. Photo by Visit Lubbock.

From El Paso to Longview, Wichita Falls to Brownsville, Odessa to Corpus Christi—and everywhere in between—our Texas communities benefit when artists and the arts have a presence.

Whether a dance performance, a concert, a reading series, a gallery showing, or a festival, arts programs and events bring us together, they challenge us and inspire us, and they contribute to making our towns and cities more dynamic for visitors and residents alike.

This Toolkit focuses on the intersection of Hotel Occupancy Tax (HOT) funding and the arts.

Impact of COVID-19 on Hotel Occupancy Tax


The HOT Toolkit is a comprehensive resource for arts, municipal and hotel leaders that explores everything you want to know about "HOT" and how investing HOT in the arts helps build healthy, vibrant and dynamic communities across Texas.

Little did we know when we started this project that we would be launching it in the middle of a global pandemic. And while we know that the impact of COVID-19 has been devastating on the travel and tourism industries - and HOT receipts - the process for securing HOT funds remains the same. In fact, it's even more crucial than ever that stakeholders from arts organizations, municipalities, hotels and the convention and tourism industry work side by side with our communities' best interest in mind. The HOT Toolkit will help us do just that!