TX SB2298

Adds municipalities with populations over 285,000 located wholly in two counties (each with population over 900,000) to the list of municipalities eligible for expanded hotel occupancy tax uses under Subchapter H of the Tax Code

Authorizes newly eligible municipalities to use hotel occupancy tax revenue for construction, improvement, equipping, renovation, repair, operation, and maintenance of coliseums, multiuse facilities, venues, hotels, resorts, or convention centers related to tourism promotion

Explicitly prohibits the newly added municipalities from using hotel occupancy tax revenue for roads, streets, or water and sewer facilities

Extends provisions allowing certain municipalities to use tax revenue derived from hotel and convention center projects to include the newly designated municipality category

Takes effect immediately upon two-thirds vote of both legislative chambers, otherwise September 1, 2025