Modern tourists have become more and more demanding in recent years, and changes in the tourist market are faster and more intense. The tourist offer is faced with the task of faster adaptation to these changes in order for the destination to remain competitive on the market. The spatial distance of tourist demand and supply requires tourists to leave their place of permanent residence and go to a distant destination, where the need for accommodation, food and other services arises. Thus, hotel companies appear as one of the most important aspects of the destination's tourist offer, and hotel service appears as a set of multiple material and immaterial products and services, whic h are provided to hotel guests during their stay in the facility. The Split -Dalmatia County is one of the most attractive tourist destinations in the Republic of Croatia and attracts an increasing number of tourists every year. The county has an extremely unfavorable accommodation structure in which the offer of facilities in households prevails instead of hotel companies. Also, there is a lack of high-category hotels and recognizable international chains and luxury hotels. Empirical analysis that focused on the respondents' satisfaction with the current hotel offer of the Split -Dalmatia County concluded that there is not only a lack of hotel facilities in the destination, but also that the existing ones need to complete their facilities. It was also confirmed that the county has the potential for the introduction of luxury brands that would attract guests with higher spending power to the destination.