TX HB3076

Amends Section 351.1015(b) of the Tax Code to expand the list of municipalities authorized to use hotel occupancy tax revenue for qualified projects

Adds a new category of eligible municipalities: those described by Section 351.152(15) with a population of 200,000 or more

Reenacts and consolidates amendments from four bills passed during the 88th Legislature (2023) to resolve conflicting statutory language

Maintains existing eligibility for municipalities with populations between 700,000-950,000, those containing over 70% of a county's population (in counties of 1.5 million+), and municipalities with populations of at least 2 million

Takes effect September 1, 2025