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

SB 1854 restricts how Texas municipalities can spend revenue from their hotel occupancy tax (a tax on hotel stays). It limits this funding exclusively to tourism-related activities, including building/maintaining convention centers, advertising to attract visitors, promoting arts and cultural events, preserving historic sites near tourism areas, and hosting certain sporting events. The bill specifically requires that sporting events funded this way must meet strict population or geographic criteria, such as being in smaller cities or near Lake Ray Hubbard. This directly affects all Texas cities that collect hotel occupancy tax, ensuring these funds cannot be used for general municipal services like roads or police.