Hotel/Motel Tax
Explore this fund’s reported income, spending, and balances. The summary shows audited FY2025 figures; each section identifies its own years.
Local shared-data review: FY2024 and FY2025 audited figures below use Hotel/Motel Tax Fund. Snapshot 08b852079f518da6241a1867fa1abcb76dddd42dfa585701c3bbd4a8733d8302. Later budget books and earlier history retain their separate sources.
Fund balance is the reported amount remaining, not necessarily cash available to spend.
Financial historyAudited 2021-2022 through 2024-2025 revenue, financing, and balances.
First separately reported in the reviewed collection in FY2021–22, with no brought-forward balance. The FY2017–18 through FY2020–21 schedules do not list a separate Hotel/Motel Tax fund. Its legal establishment date has not been verified.
These are governmental fund statements, not cash-flow statements. Fund balance includes more than cash on hand. A dash means no separate amount reported; it is not a fabricated historical value.
| Measure | Actual2021-2022 | Actual2022-2023 | Actual2023-2024 | Actual2024-2025 |
|---|---|---|---|---|
| Beginning fund balance | — | 321,863 | 482,006 | 683,722 |
| Revenue | 321,863 | 411,288 | 464,705 | 521,364 |
| Expenditures | — | 251,145 | 262,989 | 189,961 |
| Ending fund balance | 321,863 | 482,006 | 683,722 | 1,015,125 |
Beginning balance + revenue − expenditures + transfers received − transfers sent + net transfers + debt issued + other financing = ending balance. Unreported activity contributes no separately reported amount to this schedule check. Matching arithmetic does not resolve conflicting schedules.
Year-specific source notes
- 2021-2022: Hotel/Motel Tax Fund. PDF page 137
- 2022-2023: Hotel/Motel Tax Fund. PDF page 136
- 2023-2024: Hotel/Motel Tax Fund. Shared audited schedule; snapshot 08b852079f518da6241a1867fa1abcb76dddd42dfa585701c3bbd4a8733d8302. PDF page 148
- 2024-2025: Hotel/Motel Tax Fund. Hotel/motel taxes: $489,962; investment income: $31,402. Shared audited schedule; snapshot 08b852079f518da6241a1867fa1abcb76dddd42dfa585701c3bbd4a8733d8302. PDF page 147
Transfers and borrowing are separate from revenue. Do not add these fund totals to department spending or count internal transfers twice.
Revenue detailCompare income across fiscal years, with the latest year's detailed sources below.
Audited revenue, not cash receipts. Transfers and borrowing are separate. A dash means the category is not separately reported here.
| Revenue source | ActualFY2022 | ActualFY2023 | ActualFY2024 | ActualFY2025 |
|---|---|---|---|---|
| Hotel/Motel tax | 321,863 | 405,286 | 431,520 | 489,962 |
| Investment and interest income | — | 6,002 | 23,118 | 31,402 |
| Intergovernmental | — | — | 10,067 | — |
| Total revenue | 321,863 | 411,288 | 464,705 | 521,364 |
Source notes
- FY2022: First separately reported in the reviewed audits; null means the category was not presented for this fund.
- FY2023: Audited nonmajor governmental-fund revenue categories.
- FY2024: Audited budget-to-actual revenue categories. Shared audited schedule; snapshot 08b852079f518da6241a1867fa1abcb76dddd42dfa585701c3bbd4a8733d8302.
- FY2025: Audited budget-to-actual revenue categories. Shared audited schedule; snapshot 08b852079f518da6241a1867fa1abcb76dddd42dfa585701c3bbd4a8733d8302.
FY2025 revenue detail
Actual revenue on the audit’s accounting basis. Transfers and borrowing are separate from these totals.
Audited revenue: $521,364
Total revenue: $521,364
Audited budget and actual detailFY2024 and FY2025 original budget, final budget, actual, and reported variance from the shared source schedules.
A printed dash is not treated as zero. “Not listed” means the source does not contain that row for that year. Totals and their component rows must not be added together.
FY2024 audited schedule
| Line item | Original budget | Final budget | Actual | Variance with final budget |
|---|---|---|---|---|
| Hotel/Motel tax | $400,000 | $400,000 | $431,520 | $31,520 |
| Intergovernmental | Printed dash | Printed dash | $10,067 | $10,067 |
| Investment and interest income | Printed dash | Printed dash | $23,118 | $23,118 |
| Total revenues | $400,000 | $400,000 | $464,705 | $64,705 |
| Personnel | $58,700 | $58,700 | $60,477 | -$1,777 |
| Operations | $70,000 | $70,000 | $58,104 | $11,896 |
| Tourism | $270,000 | $270,000 | $144,408 | $125,592 |
| Capital outlay | Not listed | Not listed | Not listed | Not listed |
| Total expenditures | $398,700 | $398,700 | $262,989 | $135,711 |
| Revenues over (under) expenditures | $1,300 | $1,300 | $201,716 | $200,416 |
| Fund balance, beginning of year | $482,006 | $482,006 | $482,006 | Printed dash |
| Fund balance, end of year | $483,306 | $483,306 | $683,722 | $200,416 |
FY2025 audited schedule
| Line item | Original budget | Final budget | Actual | Variance with final budget |
|---|---|---|---|---|
| Hotel/Motel tax | $400,000 | $400,000 | $489,962 | $89,962 |
| Intergovernmental | Not listed | Not listed | Not listed | Not listed |
| Investment and interest income | $10,000 | $10,000 | $31,402 | $21,402 |
| Total revenues | $410,000 | $410,000 | $521,364 | $111,364 |
| Personnel | $64,300 | $64,300 | $39,045 | $25,255 |
| Operations | $92,400 | $122,400 | $57,086 | $65,314 |
| Tourism | $202,000 | $172,000 | $93,095 | $78,905 |
| Capital outlay | Printed dash | Printed dash | $735 | -$735 |
| Total expenditures | $358,700 | $358,700 | $189,961 | $168,739 |
| Revenues over (under) expenditures | $51,300 | $51,300 | $331,403 | $280,103 |
| Fund balance, beginning of year | $683,722 | $683,722 | $683,722 | Printed dash |
| Fund balance, end of year | $735,022 | $735,022 | $1,015,125 | $280,103 |
Original budget-book spending historySeparate source versions retained, including older years. These are not substituted for audited schedule amounts.
View original budget-book figures and older history
| Expenditure | Actual2022-2023 | Actual2023-2024 | Actual2024-2025 |
|---|---|---|---|
| Personnel | |||
| Salaries | 28,229 | 42,358 | 29,976 |
| FICA | 1,705 | 2,600 | 2,230 |
| Group Life & Health Insurance | 5,433 | 9,804 | 5,674 |
| Retirement | 1,736 | 3,147 | 869 |
| Workers Compensation Insurance | — | 96 | 196 |
| Employee Education & Training | — | 1,675 | — |
| Disability Insurance | 95 | 160 | 100 |
| Deferred Compensation | — | 636 | — |
| Subtotal — Personnel | 37,198 | 60,476 | 39,045 |
| Operations | |||
| Printing | — | 1,088 | — |
| Telephone | 1,143 | 911 | 704 |
| Travel | 117 | 600 | 2,298 |
| Office Supplies | 1,119 | 392 | 258 |
| Liability Insurance | — | — | — |
| Public Relations | 63 | 1,792 | 35 |
| Advertising | 1,000 | 22,350 | 4,735 |
| Athens Area Council for the Arts | 25,000 | 25,000 | 15,000 |
| Friendly City Festivals | 10,000 | 15,000 | 15,000 |
| Main Street Athens | 25,000 | 25,000 | 8,200 |
| McMinn Co Living Heritage Museum | 25,000 | 25,000 | 15,000 |
| McMinn County Historical Society | — | 15,000 | — |
| Member Dues & Registration Fees | 400 | 1,500 | 401 |
| Other Contracts | 560 | 832 | 30,000 |
| Promotions | 24,291 | 30,430 | 16,902 |
| Public Art | — | — | 18,867 |
| Publication of Reports & Legal Notices | — | — | — |
| Signage | — | — | 7,134 |
| Subscriptions | 252 | — | 1,788 |
| Subtotal — Operations | 113,945 | 164,895 | 136,322 |
| Capital | |||
| — | 37,615 | 8,315 | |
| Beautification | — | 37,615 | 7,580 |
| Fixed Assets | — | — | 735 |
| Fourth of July Expenditures | — | — | — |
| Tourism Infrastructure | 100,000 | — | 6,279 |
| Subtotal — Capital | 100,000 | 37,615 | 14,594 |
| Total Hotel/Motel Tax Fund Expenditures | 251,144 | 262,988 | 189,961 |
Latest budget — FY2026–2027Source available; the comparison is still being checked.
The extracted line items do not yet match the printed totals.
Sources and downloadsOriginal reports, available coverage, and notes about the figures.
FY2025 audited statement · PDF page 147 · Download audited fund figures
Special Revenue Hotel/Motel Tax Fund expenditures only. Revenue, fund balance, and financing-source rows are excluded. Printed detail-to-total differences are preserved: 2022-2023 -1; 2023-2024 -2.
Actual expenditure detail is available for 2022-2023 through 2024-2025. The FY2022-23 and FY2024-25 books show budget summaries rather than the 2019-2020 through 2021-2022 actual account detail needed for this history, so no earlier values are fabricated.
Download original spending history
- FY 2022-2023: PDF page 96 PDF page 97
- FY 2023-2024: PDF page 96 PDF page 97
- FY 2024-2025: PDF page 98 PDF page 99
Spending source notes
- All retained columns are explicitly labeled ACTUAL in the original annual budgets. Numeric zero and printed dash are preserved distinctly; subtotal rows are excluded to avoid double counting.
- FY2025-26 supplies ACTUAL 2022-2023 and ACTUAL 2023-2024; FY2026-27 supplies ACTUAL 2024-2025. Every source PDF was hash-verified and every cited expenditure page was rendered for visual review.
- Special Revenue Hotel/Motel Tax Fund expenditures only. Revenue, fund balance, and financing-source rows are excluded.
- Actual expenditure detail is available for 2022-2023 through 2024-2025. The FY2022-23 and FY2024-25 books show budget summaries rather than the 2019-2020 through 2021-2022 actual account detail needed for this history, so no earlier values are fabricated.
- Original-source arithmetic differences are retained without balancing entries: 2022-2023 -1; 2023-2024 -2 (detail sum minus printed total).