HB 5165

relating to the use of municipal hotel occupancy tax revenue in
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1.  Section 351.1066(a), Tax Code, is amended to
(a)  This section applies only to:
(1)  a municipality with a population of at least 3,500
but less than 5,500 that is the county seat of a county with a
population of less than 50,000 that borders a county with a
population of more than 1.6 million;
(2)  a municipality with a population of at least 2,800
but less than 3,500 that is the county seat of a county with a
population of less than 22,000 that is bordered by the Trinity River
and includes a state park and a portion of a wildlife management
(3)  a municipality with a population of at least 8,000
that is located in a county that borders the Pecos River and that
has a population of not more than 15,000;
(4)  a municipality with a population of not more than
15,000 that is located in a county through which the Frio River
flows and an interstate highway crosses, and that has a population
(5)  a municipality with a population of not less than
7,500 that is located in a county with a population of not less than
40,000 but less than 250,000 that is adjacent to a county with a
(6)  a municipality that is the county seat of a county
with a population of at least 8,500 and that county contains part of
the Chaparral Wildlife Management Area; [and]
(7)  a municipality that has a population of not more
than 25,000, that contains a cultural heritage museum, and that is
located in a county that borders the United Mexican States and the
(8)  a municipality that is the county seat of a county
with a population of more than 10,000 that contains a state park
SECTION 2.  This Act takes effect immediately if it receives
a vote of two-thirds of all the members elected to each house, as
provided by Section 39, Article III, Texas Constitution.  If this
Act does not receive the vote necessary for immediate effect, this
Act takes effect September 1, 2025.