Texas HB4682 amends tax code to specify uses of hotel occupancy tax revenue for certain municipalities.
Texas HB4682 amends the Tax Code to specify the use of municipal hotel occupancy tax revenue for certain municipalities. These municipalities include those with specific population sizes, geographic features, and cultural or historical significance. The bill details various conditions under which these municipalities can use the tax revenue for construction, improvement, and maintenance of facilities related to tourism, such as coliseums, multiuse facilities, hotels, resorts, and convention centers.
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- Overview
- Core Provisions
- Implementation
- Impact
- Legal Framework
- Critical Issues
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