Texas 2025 - 89th Regular

Texas House Bill HB4412

Filed
3/11/25  
Out of House Committee
5/6/25  
Voted on by Senate
 
Governor Action
 
Bill Becomes Law
 

Caption

Relating to the use of hotel occupancy tax revenue for certain public improvement projects by certain municipalities.

Impact

The bill brings significant changes to state laws related to the use of hotel occupancy tax revenues, essentially expanding the scope for eligible municipalities to invest in local tourism infrastructure. By allowing specific municipalities to diverge from general restrictions on the allocation of these funds, the bill aims to stimulate economic growth in those areas by enhancing hospitality-related facilities and attractions. This could lead to increased tourism and benefit local economies relying on the travel industry as a source of revenue.

Summary

House Bill 4412 addresses the allocation of hotel occupancy tax revenue specifically for certain municipalities in Texas. The bill permits municipalities that serve as county seats of counties bordering New Mexico and that contain portions of state parks located across two counties to utilize revenue from the municipal hotel occupancy tax to fund public improvement projects. These projects must directly benefit the hotel and tourism industry and increase tourism promotion within these municipalities. However, there are restrictions, notably that the municipal funding from this source cannot surpass 25% of the total costs of a project.

Sentiment

The sentiment regarding HB 4412 appears to be predominantly positive among supporters, particularly those who recognize the potential for economic development in the selected municipalities. These supporters argue that the bill will help grow local tourism sectors, create jobs, and improve community resources. Despite this optimism, there may be some concerns from parties who believe that prioritizing certain municipalities over others could lead to disparities in funding and support among regions, although specific opposition was not highlighted extensively in the discussions reviewed.

Contention

One notable point of contention surrounding HB 4412 relates to the geographic and categorical restrictions placed upon which municipalities may benefit from these changes. Critics may be concerned that focusing funding on particular locales might sideline other regions that also require support for tourism development. Additionally, the limitations on the total percentage of project costs covered by hotel occupancy tax revenues could lead to debates about the adequacy of funding and whether it will be sufficient to make a meaningful impact.

Texas Constitutional Statutes Affected

Tax Code

  • Chapter 351. Municipal Hotel Occupancy Taxes
    • Section: 101
    • Section: New Section
    • Section: 101
    • Section: New Section
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    • Section: New Section

Companion Bills

No companion bills found.

Similar Bills

No similar bills found.