Relating to the calculation of the voter-approval tax rate for certain municipalities that receive municipal hotel occupancy tax revenue and other money from a local park board of trustees.

HB 5596 modifies how certain coastal municipalities calculate their voter-approval tax rate. It specifically affects eligible coastal municipalities (those with park boards under Local Government Code) that receive hotel occupancy tax revenue. The bill adds a new "misspent hotel occupancy tax revenue rate" to the calculation, which accounts for funds spent on unauthorized purposes. This rate is subtracted from the standard voter-approval formula, potentially lowering the required tax rate for these municipalities. The change directly impacts how these cities determine the tax rate they need voter approval for.