TITLE: Relating to the authority of certain municipalities to use hotel occupancy tax revenue for certain venue projects.

SUMMARY: Relating to the authority of certain municipalities to use hotel occupancy tax revenue for certain venue projects.

FULL TEXT:
AN ACT relating to the authority of certain municipalities to use hotel occupancy tax revenue for certain venue projects. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: SECTION 1. Section 334.0082, Local Government Code, is amended by adding Subsections (d) and (e) to read as follows: (d) Notwithstanding Subsection (a) and subject to this subsection, this section also applies to a municipality that has a population of at least 70,000 but not more than 180,000 and that is located in a county that borders the United Mexican States and the Gulf of Mexico. A municipality described by this subsection may impose a tax as authorized under Subsection (b)(2) only to finance a convention center constructed before January 1, 2023. The authority of the municipality to impose the tax as authorized under Subsection (b)(2) expires on the earlier of: (1) the date the debt issued for the convention center described by this subsection is repaid; or (2) January 1, 2054. (e) Subsection (d) and this subsection expire January 1, 2054. SECTION 2. This Act takes effect September 1, 2025.