TX SB2670

Adds municipalities described by Section 334.0082(a)(2) of the Local Government Code to the list of cities eligible to use hotel occupancy tax revenue for qualified projects under Section 351.1015 of the Tax Code

Expands the definition of "qualified project" for certain municipalities to include venues described by Section 334.001(4)(A) of the Local Government Code and related infrastructure

Reenacts and reorganizes Section 351.1015(b) of the Tax Code to consolidate and renumber provisions from multiple prior legislative amendments from the 88th Legislature

Adds municipalities described by Section 334.0082(a)(2) of the Local Government Code to Section 351.152, which governs hotel and convention center project eligibility (as new Subdivision 65)

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