Texas Tax Code

§ 351.001 — DEFINITIONS

TX § 351.001Title 3. LOCAL TAXATION · Part D. LOCAL HOTEL OCCUPANCY TAXES · Ch. 351. MUNICIPAL HOTEL OCCUPANCY TAXES · Art. A. IMPOSITION AND COLLECTION OF TAX

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In this chapter:

(1)"Municipality" includes any incorporated city, town, or village.

(2)"Convention center facilities" or "convention center complex" means facilities that are primarily used to host conventions and meetings. The term means civic centers, civic center buildings, auditoriums, exhibition halls, and coliseums that are owned by the municipality or other governmental entity or that are managed in whole or part by the municipality. In a municipality with a population of 1.5 million or more, "convention center facilities" or "convention center complex" means civic centers, civic center buildings, auditoriums, exhibition halls, and coliseums that are owned by the municipality or other governmental entity or that are managed in part by the municipality, hotels owned by the municipality or a nonprofit municipally sponsored local government corporation created under Chapter 431, Transportation Code, within 1,000 feet of a convention center owned by the municipality, or a historic hotel owned by the municipality or a nonprofit municipally sponsored local government corporation created under Chapter 431, Transportation Code, within one mile of a convention center owned by the municipality. The term includes parking areas or facilities that are for the parking or storage of conveyances and that are located at or within 1,500 feet of the convention center facilities. The term also includes a hotel owned by or located on land that is owned by an eligible central municipality or by a nonprofit corporation acting on behalf of an eligible central municipality and that is located within 1,000 feet of a convention center facility owned by the municipality. The term also includes a hotel that is owned in part by an eligible central municipality described by Subdivision (7)(D) and that is located within 1,000 feet of a convention center facility. For purposes of this subdivision, "meetings" means gatherings that:

(A)are attended by:

(i)tourists; or

(ii)individuals who spend the night at a hotel or attend a meeting at a hotel; and

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Legislative history

Acts 2009, 81st Leg., R.S., Ch. 264 (H.B. 2032), Sec. 3, eff. May 30, 2009. Acts 2009, 81st Leg., R.S., Ch. 1220 (S.B. 1247), Sec. 1, eff. September 1, 2009. Acts 2009, 81st Leg., R.S., Ch. 1271 (H.B. 1324), Sec. 1, eff. June 19, 2009. Acts 2011, 82nd Leg., R.S., Ch. 179 (S.B. 977), Sec. 3, eff. May 28, 2011. Acts 2013, 83rd Leg., R.S., Ch. 490 (S.B. 1719), Sec. 4, eff. June 14, 2013. Acts 2015, 84th Leg., R.S., Ch. 227 (H.B. 1964), Sec. 1, eff. May 29, 2015. Acts 2017, 85th Leg., R.S., Ch. 267 (H.B. 1896), Sec. 2, eff. September 1, 2017. Acts 2019, 86th Leg., R.S., Ch. 952 (H.B. 4347), Sec. 1, eff. September 1, 2019. Acts 2023, 88th Leg., R.S., Ch. 357 (S.B. 1420), Sec. 1, eff. June 2, 2023. Acts 2023, 88th Leg., R.S., Ch. 553 (H.B. 4494), Sec. 1, eff. June 11, 2023. Acts 2023, 88th Leg., R.S., Ch. 643 (H.B. 3727), Sec. 1, eff. June 12, 2023. Acts 2023, 88th Leg., R.S., Ch. 644 (H.B. 4559), Sec. 227, eff. September 1, 2023.