Attorney general Ken Paxton has issued an opinion in response to a request by Rep. Rafael Anchia regarding whether hotel occupancy tax (HOT) revenue could fund a public space at an apartment complex. In the opinion, AG Paxton notes that HOT is statutorily required to be used for direct promotion of tourism and the convention and hotel industry. Paxton further notes that courts are unlikely to view public spaces intending to benefit apartment residents as directly related to tourism or hospitality under the statute. For more information, please see AG Paxton’s full response.