How Cultural Affairs Funding Works

How Transient Occupancy Tax Supports Arts and Culture

Organizational Support Program (OSP) and Creative Communities San Diego (CCSD) are supported by Transient Occupancy Tax (TOT). TOT is a tax paid by guests staying in hotels, motels, short term rentals, and other lodging establishments in San Diego.

Council Policy 100-03 governs the allocation of eligible TOT funding. A portion of City TOT revenue may be used to support arts, culture, and community festivals.

Under Council Policy 100 03, Cultural Affairs funding is intended to support public purposes that include:

• Enhancing the economy and strengthening arts, cultural, and creative sectors.
• Contributing to San Diego’s national and international reputation as a creative and cultural destination.
• Providing access to excellence in culture and the arts for residents and visitors.
• Enriching the lives of the people of San Diego.
• Building healthy, vital neighborhoods.

The amount available for arts and culture funding may change from year to year. The City budget and appropriation process determines the amount available for a funding cycle. The funding formula determines how the available program funding is allocated among eligible applicants. These are separate decisions.