H.B. No. 3715 amends Section 351.152 of the Texas Tax Code to expand the authority of certain municipalities to utilize specific tax revenues for hotel and convention center projects. The bill introduces new eligibility criteria for municipalities, including those with populations ranging from less than 10,000 to over 750,000, and outlines various geographic and demographic conditions that must be met. Notably, it adds a new category for municipalities that are the county seat of a county with a population of 60,000 or less that borders the Rio Grande and contains a historic military fort, as well as a new provision for municipalities described by Section 334.0082(a)(2) of the Local Government Code.

Additionally, the bill removes a previous provision that was part of the eligibility criteria, streamlining the requirements for municipalities seeking to access these tax revenues. The changes aim to enhance the ability of municipalities to fund and develop hotel and convention center projects, potentially boosting local economies and tourism. The act is set to take effect immediately upon receiving a two-thirds vote from both houses or on September 1, 2025, if such a vote is not achieved.

Statutes affected:
Introduced: Tax Code 351.152 (Tax Code 351)
House Committee Report: Tax Code 351.152 (Tax Code 351)
Engrossed: Tax Code 351.152 (Tax Code 351)