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HB 300

Relating to the authority of certain municipalities to use certain tax revenue derived from a hotel and convention center project.

89th Legislature, 1st Called Session (2025) Introduced by Helen Kerwin

HB 300 expands Texas municipalities' authority to redirect hotel and convention center tax revenue toward broader uses beyond original designations.

Filed
#taxation--city(i0775) #taxation--hotel #moteloccupancy(i0806)
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WeVote Research Nonpartisan
Bill Summary · HB 300

Legislative bill overview

HB 300 grants specific municipalities in Texas expanded authority to allocate tax revenue generated from hotel and convention center projects toward various uses beyond their original designated purposes. The bill appears to provide local governments with greater flexibility in how they deploy revenue from these hospitality-related tax sources, though the specific municipalities and allowable uses are not detailed in the bill title alone.

Why is this important

Hotel occupancy taxes and convention center revenues are significant funding sources for many Texas cities, typically earmarked for tourism promotion, infrastructure, or debt service. Expanding municipalities' discretion over these funds could allow communities to redirect resources toward pressing local needs, but it may also reduce funding predictability for tourism boards, existing projects, or creditors expecting specific revenue streams.

Potential points of contention

  • Stakeholder conflicts: Tourism boards, convention bureaus, and hospitality industry groups may oppose redirecting funds historically dedicated to marketing and visitor promotion
  • Fiscal accountability: Creditors or investors in existing hotel/convention center projects may have claims on promised revenue streams that could be jeopardized by broader municipal discretion
  • Regional equity: The bill's limitation to "certain municipalities" raises questions about why some cities receive this flexibility while others do not, potentially creating competitive disadvantages

Compiled from official sources — confirm details with the bill’s official record.

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