TX SB1180

Expands the list of municipalities eligible to use hotel occupancy tax revenue for qualified projects under Section 351.1015 of the Tax Code

Adds a new category of eligible municipalities: those with a population over 150,000 that are wholly located in a county with a population of 3.3 million or more (such as certain cities in Harris County)

Reenacts and consolidates prior amendments from the 88th Legislature (2023) to resolve conflicts between multiple bills that modified the same statute

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

Takes effect September 1, 2025