Relating to the authority of certain municipalities to use certain tax revenue for certain qualified projects.

SB 2134 expands the authority of certain Texas municipalities to use hotel occupancy tax revenue for specific projects. It applies to cities with populations between 700,000-950,000, cities in counties with 1.5 million+ residents, or other designated municipalities meeting population thresholds. The bill allows these cities to fund "qualified projects" like sports venues and related infrastructure using hotel tax revenue. This changes existing tax code provisions to broaden eligibility without creating new taxes or revenue streams.