Bill > SB2133

This bill amends Section 351.152 of the Texas Tax Code by adding a new category (number 65) of municipalities that can use certain tax revenue for hotel and convention center projects. The bill expands an existing list of very specific municipal types eligible for this tax use authorization, which is primarily based on precise population sizes, county populations, geographic locations, and unique local characteristics. The added category references Section 334.0082(a)(2) of the Local Government Code, which likely identifies a particular municipality meeting specific criteria. The bill will take effect immediately if it receives a two-thirds vote in both legislative chambers, otherwise it will take effect on September 1, 2025. This type of highly specific municipal tax authorization is typical of Texas legislative practice, where laws are often tailored to address the unique circumstances of particular cities or counties, allowing them flexibility in using certain tax revenues for economic development projects like hotels and convention centers.

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https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=SB2133