TX HB3620

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: cities with a population over 285,000 that are wholly located in two counties, each with a population over 900,000

Consolidates and renumbers existing eligibility categories that were amended by multiple bills during the 88th Legislature (2023), including municipalities with populations of 700,000-950,000, those containing over 70% of a county's population in counties of 1.5 million or more, and cities with populations of at least 2 million

Establishes that this act takes precedence over any conflicting nonsubstantive code corrections from the 89th Legislature

Takes effect September 1, 2025