By law of the State of Texas, the City of Victoria collects a Hotel Occupancy Tax (HOT) from hotels, bed & breakfasts, and other lodging facilities. Under state law, revenue from the municipal hotel occupancy tax may be used only to promote tourism and the convention and hotel industry.
Events conducted by your organization may qualify for a grant of HOT Funds if your event or events promote tourism and the convention and hotel industry. Each year, Victoria City Council approves an amount of HOT Funds to be allocated to outside agencies for this purpose. Individual organizations are then awarded an amount based on the approval of a HOT Funds Committee, charged with evaluating how the event fits with the laws of use for HOT Funds as directed by Texas Tax Code, and the organization’s ability to draw tourism from the outside the area.