Gillespie County is now accepting applications for the allocation of 2024 Gillespie County Hotel Occupancy Tax (HOT) funds for organizations and entities who feel they qualify for such funding. 

The purpose of the HOT funding is to assist and support qualified events/projects/programs in promoting tourism to Gillespie County which increases business for our local overnight accommodation venues.  The amount of funding to be distributed from the Hotel Occupancy Tax fund will be approximately $400,000.00, however the final amount will be determined by Commissioners Court after applications have been received.  The Hotel Occupancy Tax is solely collected from visitors/tourists who are using overnight venues in the county.  
By law of the State of Texas, Gillespie County collects a Hotel Occupancy Tax from hotels, motels, bed & breakfasts, and inns located in the unincorporated areas of the county outside of the extraterritorial jurisdiction (ETJ) of the City of Fredericksburg.  Under state law, the revenue from the HOT may be used only for specific tourism-related purposes.  Tax funds may only be used if both parts of the following two-part test are met. 

Part One requires that usage of the HOT funds directly enhances and promotes the tourism and/or convention and hotel industry by being expended to attract out-of-town visitors who will likely spend the night in a Gillespie County lodging venue. 


Part Two states that every expenditure of the county hotel occupancy tax must clearly fit into one of seven statutorily provided categories for expenditure of local hotel occupancy tax revenues and are limited to the following:  A. Funding the establishment, improvement, or maintenance of a convention center or visitor information center; B. Paying for the administrative costs for facilitating convention registration; C. Paying for advertising, solicitations, and promotions for venues that attract tourists and convention delegates to the county or its vicinity; D. Expenditures that promote the arts which increases tourism and local hotel and convention industry; E. Funding historical restoration or preservation programs that directly promote tourism and the local hotel and convention industry; F. Funding certain expenses, including promotional expenses directly related to a sporting event within counties with a population of under 1 million and that the sporting event would substantially increase economic activity at local hotels and other overnight venues; and, G. Signage directing tourists to sights and attractions that are visited frequently by hotel guests in the county.  


Gillespie County accepts applications from organizations and entities whose program fits into one or more of the above categories.  All requests for funds should be submitted in writing on an application furnished by Gillespie County.  

Application packets will be available from the County Judge’s Office located in the Gillespie County Courthouse or you can download a copy from the county website at 

Completed applications should be submitted by hand delivery to the Gillespie County Auditor's Office at 101 W. Main St., Room 203, Fredericksburg, Texas  78624 by the close of business
(5:00 p.m.) on Wednesday, March 6, 2024.  The Auditor's Office is located on the second floor of the Courthouse.  Applications must be hand delivered to the County Auditor's Office.  Applications may not be faxed or emailed.  Late submissions will not be accepted and changes are not allowed to applications after they have been received.  


A Workshop will be held on Monday, March 18, 2024 at 10:00 a.m. 

All applications will be reviewed and presented for Commissioners Court consideration at the Monday, March 25, 2024, 9:00 a.m. meeting located in the Gillespie County Courtroom.  
Among the criteria evaluated, but not limited to, will be quality, visitor appeal, administrative ability, the ability to generate overnight visitors to Gillespie County, use of local vendors, use of revenues from event, and post event report, invoices and proofs of payment.  All Gillespie County Hotel Occupancy Tax policies and procedures are intended to strictly support statutes and guidelines set forth by the State of Texas. 

For further information, please call the Gillespie County Judge's Office at 830-997-7502 or the Gillespie County Auditor's Office at 830-997-6777.