MS HB1719

Extends the repeal date of Chapter 917, Local and Private Laws of 2015 from December 31, 2024 to December 31, 2028, allowing the City of Houston to continue levying taxes on hotels, motels, and restaurants.

Authorizes the City of Houston to impose a tax not to exceed 2% on gross proceeds of hotel and motel room rentals and a separate tax not to exceed 2% on gross proceeds of restaurant sales.

Requires voter approval by 60% of qualified electors voting in a municipal election before the tax may be imposed, with notice published for at least three consecutive weeks beforehand.

Dedicates all tax proceeds (minus 3% administrative fee retained by the Department of Revenue) exclusively to promoting tourism and parks and recreation in Houston.

Requires separate accounting and annual independent audit of tax receipts and expenditures, distinct from the city's general fund.