H.B. No. 3182 amends the Texas Tax Code to expand the authority of certain municipalities to receive tax revenue from hotel and convention center projects. The bill specifically updates Section 351.152, which outlines the municipalities eligible for this tax revenue. Notably, it adds a new category (65) for municipalities with a population of 47,000 or more that meet specific geographic and demographic criteria, including being located in two counties with populations of 2.1 million or more and 179,000 or more, respectively. Additionally, it modifies the existing eligibility criteria by deleting a previous category (64) related to municipalities that are county seats with specific characteristics.

Furthermore, the bill amends Section 351.157(b) to include the newly added municipality category (65) among those eligible for the provisions outlined in that section. This change aims to enhance the financial capabilities of municipalities involved in hotel and convention center projects, thereby potentially boosting local economies through increased tourism and related activities. The act is set to take effect immediately upon receiving a two-thirds vote from both houses or on September 1, 2025, if that threshold is not met.

Statutes affected:
Introduced: Tax Code 351.152, Tax Code 351.157 (Tax Code 351)