Texas HB2370 allows certain municipalities to use hotel occupancy tax revenue for convention centers built before 2023.
Texas HB2370 amends the Local Government Code to allow municipalities with populations between 70,000 and 180,000, located in counties bordering the United Mexican States and the Gulf of Mexico, to impose a hotel occupancy tax to finance convention centers constructed before January 1, 2023. The tax authority expires when the debt for the convention center is repaid or on January 1, 2054, whichever comes first. The new provisions and expiration date take effect September 1, 2025.
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