Texas Tax Code

§ 351.153 — EXCEPTION TO OWNERSHIP REQUIREMENT

TX § 351.153Title 3. LOCAL TAXATION · Part D. LOCAL HOTEL OCCUPANCY TAXES · Ch. 351. MUNICIPAL HOTEL OCCUPANCY TAXES · Art. C. MUNICIPAL HOTEL AND CONVENTION CENTER PROJECTS

Statute text

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(a)This section applies only to a municipality described by Section 351.152(5), (6), (29), or (58).

(b)Section 351.151(2)(B) does not apply to a facility that otherwise meets the requirements of a qualified convention center facility under Section 351.151.

(c)Section 351.151(3)(A) does not apply to a hotel that otherwise meets the requirements of a qualified hotel under Section 351.151. Added by Acts 2019, 86th Leg., R.S., Ch. 952 (H.B. 4347), Sec. 8, eff. September 1, 2019. Amended by:

Legislative history

Acts 2023, 88th Leg., R.S., Ch. 779 (H.B. 5012), Sec. 4, eff. September 1, 2023. Acts 2023, 88th Leg., R.S., Ch. 1030 (S.B. 627), Sec. 1, eff. June 18, 2023.