Texas HB3118 amends the use of municipal hotel occupancy tax revenue to promote tourism and the convention and hotel industry.
Texas HB3118 amends the Texas Tax Code to specify that revenue from the municipal hotel occupancy tax can only be used to promote tourism and the convention and hotel industry. This includes activities such as acquiring sites for and constructing convention centers, furnishing facilities for delegate registration, advertising to attract tourists and delegates, and enhancing sports facilities. The bill applies to specific municipalities based on population and geographic criteria, such as those bordering certain rivers or lakes, or those with cultural heritage museums.
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- Overview
- Core Provisions
- Implementation
- Impact
- Legal Framework
- Critical Issues
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