TX HB4926

Authorizes counties with a population under 100,000 that border the Navasota River and host an annual renaissance festival to impose a county hotel occupancy tax

Sets the maximum tax rate at 7% of the room price, but limits the rate to 2% for hotels located within municipalities or extraterritorial jurisdictions that already impose their own hotel occupancy taxes

Permits tax revenue to be used for construction, improvement, and operation of civic centers with arenas for rodeos, livestock shows, or agricultural expositions to boost tourism

Allows revenue to fund advertising, solicitations, and promotional programs to attract tourists and convention delegates to the county

Authorizes use of funds for historical preservation and restoration efforts

Takes effect immediately with two-thirds legislative vote, otherwise September 1, 2025