TX HB4682

Adds municipalities with a population of more than 285,000 that are wholly located in two counties each with a population of more than 900,000 to the list of municipalities eligible to use hotel occupancy tax revenue for convention center and tourism-related projects

Authorizes these newly eligible municipalities to use hotel occupancy tax revenue for construction, improvement, renovation, operation, and maintenance of coliseums, multiuse facilities, venues, hotels, resorts, and convention centers located on municipal or nonprofit-owned land

Explicitly prohibits the newly eligible municipalities from using hotel occupancy tax revenue for roads, streets, or water and sewer facilities

Extends provisions regarding tax revenue derived from hotel and convention center projects (Section 351.161) to apply to the newly added municipality category

Takes effect immediately upon receiving two-thirds vote of both legislative chambers, otherwise takes effect September 1, 2025