TX SB2133

Adds a new category of municipality to the list of cities eligible to use hotel occupancy tax revenue for hotel and convention center projects under Section 351.152 of the Tax Code

The newly eligible municipality is one described by Section 334.0082(a)(2) of the Local Government Code, which refers to a specific type of municipality based on population and geographic criteria

The bill amends the existing list of 64 qualifying municipality types by adding a 65th category

Takes effect immediately if passed by two-thirds vote of both legislative chambers; otherwise takes effect September 1, 2025

Filed by Senator Hinojosa of Hidalgo on March 10, 2025, and reported favorably by the Senate Economic Development Committee on May 5, 2025 (4-0 vote)