TX HB4824

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: those with a population of more than 150,000 that are wholly located in a county with a population of 3.3 million or more (which would include certain cities in Harris County)

Maintains existing eligibility for municipalities with populations between 700,000 and 950,000, those containing more than 70% of a county's population in counties of 1.5 million or more, and municipalities with at least 2 million residents

Reenacts and consolidates provisions from multiple bills passed during the 88th Legislature (2023) that amended the same section of law

Takes effect September 1, 2025