Hotel-Motel Taxes for the Arts
The use of hotel-motel taxes to fund cultural programs and facilities in the is now widespread and considered a popular form by which to dedicate tax dollars to the arts. At the same time, there are tremendous differences in the ways these taxes have been established, the level of taxation allocated to the arts and the purposes for which funds are disbursed.
This pamphlet will examine the emergence of the hotel-motel tax with a general overview and then a series of case studies from around the country. Each of these cases is unique, yet there are common themes and experiences which provide insights and direction to agencies and municipalities now considering the hotel-motel tax as a funding source for cultural development. (p. 3)
Greater Miami, Dade County, Florida.
San Diego, California.
Stamford, the Coastal Fairfield County Tourism Agency and the State of Connecticut.