{"data":{"id":"us-tx/tex.-tax-code-351.153","jurisdiction":"us-tx","citation":"Tex. Tax Code § 351.153","heading":"EXCEPTION TO OWNERSHIP REQUIREMENT.","body":"(a) This section applies only to a municipality described by Section 351.152(5), (6), (29), or (58).\n(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.\n(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.\nAdded by Acts 2019, 86th Leg., R.S., Ch. 952 (H.B. 4347), Sec. 8, eff. September 1, 2019.\nAmended by:\nActs 2023, 88th Leg., R.S., Ch. 779 (H.B. 5012), Sec. 4, eff. September 1, 2023.\nActs 2023, 88th Leg., R.S., Ch. 1030 (S.B. 627), Sec. 1, eff. June 18, 2023.","path":["TAX CODE","TITLE 3. LOCAL TAXATION","SUBTITLE D. LOCAL HOTEL OCCUPANCY TAXES","CHAPTER 351. MUNICIPAL HOTEL OCCUPANCY TAXES","SUBCHAPTER C. MUNICIPAL HOTEL AND CONVENTION CENTER PROJECTS"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.351.htm#351.153","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"af9b046f5fe40cfd8aa723871a8ffea2017dd17b79e2423d264c8bf53f9c5e34","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-351.152","next":"us-tx/tex.-tax-code-351.154"},"notice":"GroundRules: Original legal text. Not legal advice."}