SB 1180 expands the authority of certain municipalities to use hotel occupancy tax revenue for qualified projects. The bill revises the Tax Code to include additional municipalities that may allocate tax revenue toward tourism, convention centers, and public event facilities. The new eligibility criteria include municipalities with populations between 700,000 and 950,000, those that contain over 70% of the population of a county with 1.5 million residents, and certain cities meeting specific regional population requirements. This expansion is aimed at boosting economic development and tourism infrastructure​.