SB2298 amends the Texas Tax Code to specify how certain municipalities can use hotel occupancy tax revenue.
SB2298 amends the Texas Tax Code to specify how certain municipalities can use hotel occupancy tax revenue. The bill outlines specific criteria for municipalities to qualify for using this revenue for tourism-related infrastructure or venues, including hotels, resorts, or convention center facilities. It details the applicability of these provisions to municipalities based on population, geographic location, and other factors. The bill also includes provisions for the effective date, which is contingent on a two-thirds vote in the legislature.
Included in complete analysis
- Overview
- Core Provisions
- Implementation
- Impact
- Legal Framework
- Critical Issues
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