Texas SB1854 amends the use of municipal hotel occupancy tax revenue to promote tourism and the convention and hotel industry.

Texas SB1854 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 revenue can be used for activities such as acquiring sites for and constructing convention centers, furnishing facilities for convention delegates, advertising to attract tourists and convention delegates, and maintaining coliseums or multiuse facilities. The bill takes effect September 1, 2025.

Texas SB1854 amends the use of municipal hotel occupancy tax revenue to promote tourism and the convention and hotel industry.

Texas SB1854 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 revenue can be used for activities such as acquiring sites for and constructing convention centers, furnishing facilities for convention delegates, advertising to attract tourists and convention delegates, and maintaining coliseums or multiuse facilities. The bill takes effect September 1, 2025.