Hotel Occupancy Tax Grant Program

The City of Corinth has established a grant program to actively promote Corinth as a tourist destination. Eligible projects must abide by the guidelines established for this program, fit clearly into one of the nine statutorily provided categories and must directly enhance and promote the hotel or convention industry. 

Eligibility 

Applicants must be based in the City of Corinth and must be a governmental entity or non-profit Texas Corporation, federally tax-exempt under the Internal Revenue Code and have an active board. Additionally, the program must have a history of continuous, stable programming prior to the application date.

Please review the Hotel Occupancy Tax Program Guidelines.

Use of Hotel Funds 

There is a two-part test that every expenditure of local hotel occupancy tax must pass to be valid. First, the revenue derived from this tax is required to be expended in a manner directly enhancing and promoting the hotel industry. Additionally, revenue may not be used for the general revenue purposes or general governmental operations of a municipality.

The second part of the test is that all expenditures must clearly fit into one of the nine statutorily provided categories that apply to City of Corinth hotel occupancy tax expenditures. These nine categories are focused on the following:

• Convention Centers
• Convention Registration
• Advertising
• Arts
• Historical Restoration
• Sports Events
• Sport Facilities & Fields
• Signage
• Transportation

HOT Fund Applications

Applicants for this program are required to fill out a Hotel Occupancy Tax Application. This application and the necessary exhibits are due on or before June 1^st.  Eligibility for this program is governed by the Texas Tax Code and all applications will be reviewed and considered by a City of Corinth Application Committee. For further information about the specifics of the program please review the City of Corinth's Hotel Occupancy Tax Program Guidelines.