TX HB4659

Amends Section 351.152 of the Texas Tax Code to expand the list of municipalities eligible to use hotel occupancy tax revenue for hotel and convention center projects

Adds a new category (Subdivision 74) for municipalities with a population between 16,000 and 18,000 located in a county with more than 2.5 million residents that is adjacent to a county with more than 2.1 million residents

The new provision appears to target a specific municipality in the Houston metropolitan area based on the population criteria described

Takes effect immediately if passed by two-thirds vote of both legislative chambers, otherwise takes effect September 1, 2025