H.B. No. 2370 amends the Local Government Code to grant certain municipalities the authority to utilize hotel occupancy tax revenue for specific venue projects. The bill introduces new provisions that allow municipalities with a population between 70,000 and 180,000, located in counties bordering the United Mexican States and the Gulf of Mexico, to impose a tax to finance convention centers constructed before January 1, 2023. This authority is limited to the repayment of debt issued for the convention center or until January 1, 2054, whichever comes first. Additionally, the new provisions will expire on January 1, 2054.

The bill adds Subsections (d) and (e) to Section 334.0082 of the Local Government Code, specifying the conditions under which the municipalities can impose the tax and the timeline for its expiration. The act is set to take effect on September 1, 2025.

Statutes affected:
Introduced: Local Government Code 334.0082 (Local Government Code 334)