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TX HB3259
Bill
Status
2/25/2025
Primary Sponsor
Carl Tepper
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AI Summary
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Municipalities and counties with populations of 400,000 or less may elect not to participate in the state's major events reimbursement program (Chapter 478) and events trust fund (Chapter 480) by providing written notice to the governor's office
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Elections to opt out must be made for four-year periods beginning September 1, 2027, and municipalities/counties that opt out cannot serve as endorsing entities or receive disbursements from event trust funds during that period
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Opting-out municipalities and counties become eligible to receive a direct allocation of state hotel occupancy tax revenue equal to the amount collected at a 4% rate from hotels within their jurisdiction
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When both a municipality and its surrounding county opt out, the hotel tax allocation is split 50/50 between them for hotels located within the municipality; counties receive full allocation only for hotels outside municipal boundaries
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The comptroller must issue warrants from the general revenue fund to eligible municipalities and counties, and the funds must be used in accordance with existing municipal (Chapter 351) and county (Chapter 352) hotel occupancy tax rules
Legislative Description
Relating to the ability of certain municipalities and counties to elect not to participate in certain event reimbursement programs and to the allocation of a portion of the state hotel occupancy tax revenue collected in those municipalities and counties.
Taxation
Last Action
Referred to Culture, Recreation & Tourism
3/20/2025