TX HB3715

Amends Section 351.152 of the Tax Code to add a new category (Subdivision 65) of municipalities eligible to use hotel occupancy tax revenue for hotel and convention center projects

The newly eligible municipalities are those described by Section 334.0082(a)(2) of the Local Government Code, which references specific municipalities based on population and geographic criteria

Maintains all 64 existing categories of eligible municipalities, which are defined by various combinations of population thresholds, geographic features (rivers, lakes, state parks), county locations, and local landmarks

The bill takes effect immediately if it receives a two-thirds vote from both legislative chambers; otherwise, it takes effect September 1, 2025