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

This bill allows certain Texas municipalities to use hotel and convention tax revenue for convention center projects by clarifying which cities qualify under existing tax law. It amends the Tax Code to specifically list 17 categories of eligible municipalities, such as cities with populations over 95,000 in counties bordering Lake Palestine or containing specific landmarks like the American Quarter Horse Hall of Fame. The bill does not create new taxes but defines which existing tax revenue streams can be directed toward convention center development. It applies only to cities meeting one of the 17 detailed population or geographic criteria outlined in the legislation.