Texas 2025 - 89th Regular

Texas House Bill HB5165

Filed
3/14/25  
Out of House Committee
5/6/25  
Voted on by Senate
 
Governor Action
 
Bill Becomes Law
 

Caption

Relating to the use of municipal hotel occupancy tax revenue in certain municipalities.

Impact

By specifically delineating eligibility criteria based on population size and geographical features, HB 5165 aims to enhance the fiscal capabilities of smaller municipalities. This could lead to strategically directed investments that support local tourism and associated industries, ultimately contributing to economic growth in these regions. However, the bill's language suggests that the revisions and allocations might also have implications for competing municipalities which may not qualify for the same benefits, potentially leading to disparities in funding and development opportunities across the state.

Summary

House Bill 5165 focuses on amending the use of municipal hotel occupancy tax revenue in specific municipalities within Texas. The bill proposes changes to the existing tax code to allow for more diverse applications of collected taxes in a range of small municipalities, particularly those that meet certain population criteria and geographical conditions. The implications of the bill highlight local economic development, enabling municipalities to utilize such tax revenue more effectively to foster tourism and community projects.

Sentiment

The sentiment surrounding HB 5165 is predominantly supportive among local government representatives and municipal stakeholders who view the bill as a positive step toward maximizing the use of tax revenues for community benefit. Local advocates emphasize the importance of having targeted financial tools that could empower smaller municipalities while facilitating enhanced tourism activities. Nevertheless, there are concerns among critics regarding the fairness of tax distribution, as not all municipalities would benefit equally, which may perpetuate economic divides.

Contention

The key contention point of HB 5165 revolves around the criteria set for determining eligible municipalities, which some legislators deem as potentially restrictive or arbitrary. Critics argue that it may create a system where only select areas can reap the benefits of hotel occupancy tax revenue, sidelining others that might also benefit from financial support for economic development. The balance between promoting local governance and ensuring equitable tax benefits is likely to be a focal point during debates as the bill moves forward in the legislative process.

Texas Constitutional Statutes Affected

Tax Code

  • Chapter 351. Municipal Hotel Occupancy Taxes
    • Section: 1066
    • Section: 1066
    • Section: 1066
    • Section: 1066

Companion Bills

No companion bills found.

Similar Bills

No similar bills found.