City of Greenville

By law of the State of Texas, the City of Greenville collects a Hotel Occupancy Tax (HOT) from hotels, bed & breakfasts, and other lodging facilities. Under state law, the revenue from the HOT may be used only to directly promote tourism and the hotel and convention industry.

Chapter 351 of the Tax Code states that the use of HOT funds is limited to:

a. Convention Centers and Visitor Information Centers

b. Registration of Convention Delegates

c. Advertising, Solicitations and Promotions that Directly Promote Tourism and the Hotel and Convention Industry

d. Promotions of the Arts that Directly Promote Tourism and the Hotel and Convention Industry

e. Historical Restoration and Preservation Activities that Directly Promote Tourism and the Hotel and Convention Industry

f. Sporting Event Expenses that Substantially Increase Economic Activity at Hotels

g. Funding Transportation Systems for Transporting Tourists from Hotels to and near the City

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