Relating to municipal and county hotel occupancy taxes and the authority of certain municipalities to receive certain tax revenue derived from a hotel and convention center project and to pledge certain tax revenue for the payment of obligations related to the project; authorizing the imposition of taxes.

New subsections add eligibility for municipalities with populations between 70,000-180,000 in border counties, and for towns under 25,000 with cultural heritage museums in border counties.

Creates new eligibility criteria for municipalities near space centers, along specific rivers, and in counties with particular population characteristics.

Expands allowable uses of hotel tax revenue to include coliseums, multiuse facilities, and sports facility enhancements for municipalities with populations as low as 9,000.

Adds specific expiration dates for new tax authorities, with most provisions expiring January 1, 2054 or 2056, and construction deadlines of January 1, 2023 or 2025 for convention centers.

Requires certain municipalities to have adopted capital improvement plans for convention centers before they can use tax revenue for such projects.