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Texas Tax Code

§ 351.1021 — PLEDGE OR COMMITMENT OF CERTAIN TAX REVENUE FOR CERTAIN PROJECTS

TX § 351.1021Title 3. LOCAL TAXATION · Part D. LOCAL HOTEL OCCUPANCY TAXES · Ch. 351. MUNICIPAL HOTEL OCCUPANCY TAXES · Art. B. USE AND ALLOCATION OF REVENUE

Statute text

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(a)In this section:
(1)"Eligible municipality" means a municipality described by Section 351.102(e)(4).
(2)"Multipurpose convention center facility" means a facility that will be constructed and, after that construction:
(A)is used to host conventions, meetings, live performances, and sporting events;
(B)is:
(i)leased by an eligible municipality; or

Legislative history

Acts 2023, 88th Leg., R.S., Ch. 357 (S.B. 1420), Sec. 4, eff. June 2, 2023. Acts 2023, 88th Leg., R.S., Ch. 643 (H.B. 3727), Sec. 4, eff. June 12, 2023.