Texas HB5165 amends the use of municipal hotel occupancy tax revenue for specific municipalities.

Texas HB5165 amends the Texas Tax Code to specify the use of municipal hotel occupancy tax revenue for certain municipalities. The bill applies to municipalities meeting specific population and geographic criteria, including those bordering rivers, interstate highways, or state parks. The changes take effect immediately if passed by a two-thirds vote in both houses; otherwise, they will take effect on September 1, 2025.

Texas HB5165 amends the use of municipal hotel occupancy tax revenue for specific municipalities.

Texas HB5165 amends the Texas Tax Code to specify the use of municipal hotel occupancy tax revenue for certain municipalities. The bill applies to municipalities meeting specific population and geographic criteria, including those bordering rivers, interstate highways, or state parks. The changes take effect immediately if passed by a two-thirds vote in both houses; otherwise, they will take effect on September 1, 2025.