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

HB 3182 expands which Texas municipalities can collect and pledge hotel and convention center tax revenue for project costs. It applies to 16 specific types of cities defined by population size, location (e.g., bordering lakes or rivers), or unique features like containing a museum or state park. The bill modifies Tax Code Section 351.152 to clarify eligibility for these municipalities to use existing tax revenue streams to finance related infrastructure or obligations. This change directly affects qualifying cities by providing them with additional financial tools for convention center and hotel development projects.