Occupancy Tax Board

Board Information 

The Occupancy Tax Board is  five-member advisory board that consists of two members who are owners or operators of lodgings subject to the occupancy tax within the municipality, two members who are owners or operators of industries located within the municipality that primarily provide services or products to tourists and one member who is a resident of the municipality and represents the general public.

Lodgers' Tax 

The purpose of the Lodgers’ Tax Event Use policy is to provide a fair, equitable, and uniform funding process to organizations and to provide procedures to apply for and receive funding towards groups, events, services, and programs that promote Roswell to bring in visitors from out-side of the Roswell Community with the goal of increased booking for hotel stays. 

Lodgers Tax funding is available to assist with the cost of advertising, publicizing, and promoting tourist related events. Lodgers Tax funding is not available to fund, establish, or host an event or to pay for operational or administrative costs, including entertainment. Approval and award of funds must be granted by City Council before any expenditures are incurred.  Remember the 3P rule Lodgers’ Tax Funds must be awarded before Placement, Production and Purchase.   

Please refer to our Lodgers Tax policy for Application Process, Eligible Expenses, Applicant Requirements, and Reimbursement Process.

The specific use of Lodgers’ Tax funding is meant to attract out of town visitors.  The Occupancy Tax Board should hold the eligibility standards to a high standard. The OTB meets a minimum of four times per year and potentially once a month. OTB meet the third Tuesday of the month from 2:30-3:30 pm at City Hall.

Occupancy Tax Board Meeting Handouts

• April 21, 2020 a letter detailing the Occupancy Tax Approval process was provided as a handout. Click here to view or download this letter.