Bill > HB2282

This bill amends the Tax Code to allow certain municipalities and counties to use hotel occupancy tax revenue in specific ways. The key provisions are: 1. Municipalities described in the bill, including those that are the county seat of a county bordering Mexico and the Gulf of Mexico, cannot reduce the percentage of hotel occupancy tax revenue allocated for convention and visitor programs below a certain threshold. 2. Municipalities described in the bill are entitled to receive a portion of the sales, use, and mixed beverage tax revenue generated by hotels and related establishments in their jurisdictions. 3. The period of time a municipality is entitled to receive this additional tax revenue is extended to 20 years for municipalities that are the county seat of a county bordering Mexico and the Gulf of Mexico. 4. Counties that border Mexico and the Gulf of Mexico are allowed to pledge up to 75% of their hotel occupancy tax revenue collected from hotels in the county seat municipality to support the municipality's obligations related to a hotel and convention center project, while still requiring the county to use at least 10% of the revenue for convention and visitor programs.

Budget and Finance

https://capitol.texas.gov/BillLookup/History.aspx?LegSess=88R&Bill=HB2282