S.B. No. 2133, introduced by Hinojosa, 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 outlines a comprehensive list of municipalities that qualify under various population and geographic criteria, including those with populations ranging from less than 10,000 to over 750,000, and those located in counties with significant populations or specific geographic features. Notably, the bill deletes a provision regarding municipalities that are the county seat of a county with a population of 60,000 or less and that borders the Rio Grande, while adding a new category for municipalities described by Section 334.0082(a)(2) of the Local Government Code.

The bill aims to enhance the economic development potential of these municipalities by allowing them to allocate tax revenue towards the construction or expansion of convention center facilities, thereby promoting tourism and local business growth. The act is set to take effect immediately upon receiving a two-thirds vote from both houses of the legislature, or on September 1, 2025, if such a vote is not achieved.

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