H.B. No. 4682 amends the Texas Tax Code to expand the use of municipal hotel occupancy tax revenue for certain municipalities. Specifically, it allows municipalities with populations over 10,000 that are located within three miles of a federal space center and in counties with populations of four million or more to utilize this revenue for the construction, improvement, and maintenance of coliseums, multiuse facilities, and related infrastructure aimed at promoting tourism. The bill also introduces a new category of municipalities eligible for these provisions, specifically those with populations exceeding 285,000 that are wholly located in two counties, each with populations over 900,000.

Additionally, the bill updates the applicability sections of the Tax Code to include the newly defined municipalities and modifies existing provisions to ensure clarity in the application of hotel occupancy tax revenue. Notably, it adds a new subsection (65) to Section 351.152, which outlines the criteria for this new category of municipalities. The bill is set to take effect immediately upon receiving a two-thirds majority vote or on September 1, 2025, if that threshold is not met.

Statutes affected:
Introduced: Tax Code 351.101, Tax Code 351.152, Tax Code 351.157 (Tax Code 351)