Enrolled Bill Summary

House Bill 3727	House Author:  Anderson
Effective:  6-12-23	Senate Sponsor:  Birdwell

            House Bill 3727, an omnibus local hotel occupancy tax bill, amends the Tax Code to set and revise annual hotel occupancy tax reporting requirements, update various Tax Code definitions applicable to the use of hotel occupancy tax revenue, implement a clawback mechanism for hotel and convention center projects, and provide for a biennial report to the legislature regarding the status of each such project. Moreover, the bill sets out and revises provisions regarding the use of municipal hotel occupancy tax revenue, including the use of such revenue for visitor information centers, convention center projects, and transportation systems. Finally, the bill includes the City of Waco among the municipalities entitled to receive certain state tax revenue derived from a hotel and convention center project and authorized to pledge certain tax revenue for the payment of obligations related to the project.