The Hotel Occupancy Tax (HOT) is governed by state and local city ordinances. The law dictates its use. Artist Boat is supported by HOT competitive grants to market our programs that integrate art, science, natural history, and engage them in our island culture. This helps:
- Promote our Eco-Art Adventures via kayak
- Produce the World Ocean Day Festival
- Promote Bucket Brigade Beach Tours and Eco-Art Camps in the summer
- Host the Marine Debris Art Contest
- Inform people how to visit the Helen and Edward Oppenheimer Bird Observatory and Project SIT (Seawall Interpretive Trail)
Use of HOT Funds for land acquisition is an ineligible use in the City of Galveston and non-conforming to the city ordinance.

