Local option lodging taxes are approved on the local level by voters and are added to any state or county taxes when calculating a custome's final bill. The majority of revenues raised by the taxes are allocated toward tourism and convention activities, however some cities find ways to give large portions of revenues to arts and culture. Local governments and voters acknowledge the impact the arts can have on tourism, and generally earmark a portion of revenues for arts and culture. According to the 2004 Local Arts Agency Survey, lodging tax revenues are among the most common sources of funding from local option taxes.

This document includes samples of legislation from Austin, Texas; Boulder, Colorado; Chico, California; King County, Washington; Miami, Florida; Orlando, Florida; Palm Beach County, Florida; Portland, Oregon; San Francisco, California; San Jose, California; and St. Louis, Missouri that allows for the arts to benefit from lodging taxes.

This document includes samples of legislation from Austin, Texas; Boulder, Colorado; Chico, California; King County, Washington; Miami, Florida; Orlando, Florida; Palm Beach County, Florida; Portland, Oregon; San Francisco, California; San Jose, California; and St. Louis, Missouri that allows for the arts to benefit from lodging taxes.