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

SB 2955 amends Texas Tax Code Section 351.152 to expand which municipalities can use hotel and convention tax revenue for convention center projects. It permits qualifying cities meeting specific population, geographic, or infrastructure criteria (e.g., population thresholds, county boundaries, or existing convention facilities) to pledge these taxes for related project obligations. The bill directly affects eligible Texas municipalities by allowing them to redirect existing hotel tax revenue toward convention center development or expansion. This change modifies how certain local governments can allocate a portion of their tourism-related tax revenue.