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Texas · Through 89th 2nd Called Legislative Session, 2025

Tex. Tax Code § 351.153: EXCEPTION TO OWNERSHIP REQUIREMENT.

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Where this section sits in the code
  1. TAX CODE
  2. TITLE 3. LOCAL TAXATION
  3. SUBTITLE D. LOCAL HOTEL OCCUPANCY TAXES
  4. CHAPTER 351. MUNICIPAL HOTEL OCCUPANCY TAXES
  5. SUBCHAPTER C. MUNICIPAL HOTEL AND CONVENTION CENTER PROJECTS

(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:

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.

Collected 2026-08-27T01:47:41Z. Source file · JSON

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