TX SB1854

Expands the list of municipalities eligible to use hotel occupancy tax revenue for sporting event expenses by adding a new category for events held at municipality-owned facilities in specific locations

Allows sporting event expense funding for municipalities with populations of 51,000-57,000 located in counties with 2.2 million or more residents that are adjacent to counties with over 850,000 residents

Also extends eligibility to municipalities with populations under 1.3 million that are bisected by Interstate Highway 20 and U.S. Highway 67

Sporting events must have majority tourist participation that substantially increases economic activity at local hotels and motels to qualify for this tax revenue use

Takes effect September 1, 2025