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

HB 300 amends Texas Tax Code Section 351.152 to clarify which municipalities may use hotel and convention center tax revenue for specific projects. The bill defines 17 distinct categories of eligible cities based on population thresholds and geographic criteria, such as municipalities with populations over 95,000 bordering Lake Lewisville (item 15) or those located in counties with specific population sizes. It directly affects qualifying cities by expanding their authority to allocate these tax revenues toward convention center developments. The key mechanism is a technical update to eligibility rules in the Tax Code, without creating new funding sources or altering tax rates.