Although in principle there are as many ways of creating an earmarked tax for the arts as there are sources of government revenue, for major metropolitan areas in the U.S. there are three options that dominate: the retail sales tax; occupancy taxes on hotels, motels and the like (usually simply referred to as hotel/motel taxes); and, the property tax. (From the Executive Summary)

This study reviews how these three earmarked revenue source options, types of sustained funding mechanisms, work to support the arts in various U.S. cities and metropolitan areas, and considers the viability of implementation in the Atlanta metropolitan region. 

 

For More Information Contact:

Research Atlanta, Inc.
Andrew Young School of Policy Studies
Georgia State University
University Plaza
Atlanta, GA 30303
Telephone: 404.651.1385
Fax: 404.651.1906

 

Link:

http://www.researchatlanta.org/FullReports/03_Sustainable%20Funding%20for%20the%20Arts.pdf

 

Although in principle there are as many ways of creating an earmarked tax for the arts as there are sources of government revenue, for major metropolitan areas in the U.S. there are three options that dominate: the retail sales tax; occupancy taxes on hotels, motels and the like (usually simply referred to as hotel/motel taxes); and, the property tax.