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

SB 2297 would allow specific Texas cities to use certain existing tax revenues for hotel and convention center projects. It defines 16 categories of qualifying municipalities based on population size and geographic features (such as bordering Lake Palestine or containing landmarks like the American Quarter Horse Hall of Fame). The bill amends the Tax Code to limit this authority only to cities meeting these precise criteria. This would affect cities like those with populations over 95,000 in counties bisected by Highway 385 or located near Lake Lewisville.