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

HB 4659 allows 16 specific Texas municipalities (defined by population size, location in certain counties, or geographic features like Lake Palestine) to use hotel and convention center tax revenue for related projects. The bill amends the Tax Code to permit these cities to dedicate tax money collected from hotels and conventions toward construction, expansion, or operational costs of such projects. It does not create new taxes but specifies how existing revenue from these sources may be allocated. This directly affects only the qualifying cities listed in the bill, such as those with populations over 95,000 located near specific lakes or rivers.