House Bill No. 4683 amends Section 351.152 of the Texas Tax Code to expand the list of municipalities eligible to use certain tax revenues for hotel and convention center projects. The bill introduces new criteria for eligibility, specifically adding a new category for municipalities with a population of 15,000 or more but less than 30,000 that are bisected by United States Highway 75 and are wholly located in a county with a population of 750,000 or more, which also contains a municipality with a population of one million or more and is adjacent to a county with a population of two million or more. Additionally, the bill removes a previous eligibility criterion related to 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 United States military fort listed in the National Register of Historic Places.

The bill aims to enhance the ability of certain municipalities to fund and develop hotel and convention center projects, thereby potentially boosting local economies through increased tourism and related activities. The changes reflect a targeted approach to support municipalities that meet specific demographic and geographic criteria, ensuring that tax revenues can be effectively utilized for community development in areas with significant growth potential. 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)