By ordinance, the City of Boerne approves a local hotel occupancy tax with portions of the fund to be dedicated to support convention and tourism centers, promotional and tourist advertising of the City, promotion of the arts, historical preservation and program support for events and activities that attract tourists to the City of Boerne.
2019 HOT FUNDS Application (2020 Funding)
Use of HOT Funds
Municipal hotel occupancy taxes are primarily governed by Chapter 351 of the Texas Tax Code. The HOT funds are generated as a result of a person paying for the use or possession, or for the right to the use or possession, of a room in a hotel, motel or bed and breakfast, with a cost of $2 or more each day, that is ordinarily used for sleeping, not on a permanent basis.
There is a two-part test for every expenditure of local Hotel Occupancy Taxes.
Criteria # 1 Every expenditure must DIRECTLY enhance and promote tourism AND the convention and hotel industry.
Criteria # 2 Every expenditure MUST clearly fit into one of nine statutorily provided categories.
The nine categories for expenditure of the hotel occupancy tax are as follows:
The Boerne City Council approved the Boerne Convention and Visitors Bureau Advisory Board to be a permanent board, appointed annually, for the main purpose of providing HOT fund recommendations to the City Council.
The CVB Advisory Board reviews all acceptable applications from individuals, groups and organizations applying for HOT funding. An acceptable application is one that is complete and meets the deadline requirements.
Each group, with an acceptable application, will be scheduled for a date and time to present their request to the Board. At the presentation, the Board may ask questions and seek clarification. A formal presentation is encouraged, however it is not required.
After presentations are made, the Board will make initial funding recommendations. Notification of the initial funding recommendations will be emailed to all applicants. Funding recommendations may be less than the amount requested.
An applicant may appeal the initial funding recommendation. An appeal date will then be set for a second presentation. After all appeal hearings, applicants will be notified by email of the Board’s final recommendations. The City Council will receive formal recommendations by the Advisory Board Chairperson, at a regularly scheduled Council meeting, and will make the final decision on the allocation of funds.
After October 1, 2019, when the fiscal year of the City of Boerne begins, the Finance Department will send out formal contracts to successful applicants. After the (1) contracts are signed and returned to the City and (2) an invoice is provided to the City, the organization may receive funds as outlined below:
Any organization that owes tax dollars to the City of Boerne will not receive funds until their debt is paid.