Texas 2025 - 89th Regular

Texas House Bill HB4098

Filed
3/7/25  
Out of House Committee
5/6/25  
Voted on by Senate
 
Governor Action
 
Bill Becomes Law
 

Caption

Relating to the authority of certain municipalities to use certain tax revenue for hotel and convention center projects.

Impact

The bill is expected to significantly impact economic development at the municipal level by allowing targeted use of tax revenues for infrastructure projects that enhance convention and hotel facilities. Supporters argue that by improving such facilities, municipalities can attract more visitors, thus boosting local economies. The legislative changes would enable eligible municipalities to reinvest in their communities, potentially leading to job creation and increased tax revenue from tourism-related activities.

Summary

House Bill 4098 addresses the authority of certain municipalities in Texas to utilize tax revenue specifically for hotel and convention center projects. This bill brings changes to the existing Tax Code, modifying the sections that outline how these municipalities can allocate funds. It primarily targets areas with larger populations or those meeting specific criteria outlined within the bill, aiming to facilitate economic development through enhanced tourism and convention activities.

Sentiment

The sentiment surrounding HB 4098 appears to be generally positive among proponents who believe in the advantages of enhanced revenue generation through improved hospitality infrastructure. However, there are concerns among some legislators who warn about potential misallocation of funds and the need for accountability in how these tax revenues are spent. As such, while many see the benefits of the bill, there are voices advocating for precautions to ensure that funds are used appropriately.

Contention

Notable points of contention include the specific eligibility criteria laid out in the bill, which may be perceived as favoring larger municipalities over smaller ones. Critics argue that the bill could exacerbate inequalities in resource allocation, as smaller towns may be left without similar financial support structures for community enhancement. The debate centers on balancing economic growth and equitable funding across all Texas municipalities, reflecting broader conversations about state support for local governments.

Texas Constitutional Statutes Affected

Tax Code

  • Chapter 351. Municipal Hotel Occupancy Taxes
    • Section: 152
    • Section: 157
    • Section: 152
    • Section: 152
    • Section: 152

Companion Bills

TX SB1517

Same As Relating to the authority of certain municipalities to receive certain tax revenue derived from a hotel and convention center project and to pledge certain tax revenue for the payment of obligations related to the project.

Similar Bills

No similar bills found.