TX Tax Code § 351.152 (2021)
2021 Texas Statutes|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|Section 351.152. Applicability

Sec. 351.152.  APPLICABILITY.  This subchapter applies only to:(1)  a municipality described by Section 351.001(7)(B);(2)  a municipality described by Section 351.001(7)(D);(3)  a municipality described by Section 351.001(7)(E);(4)  a municipality described by Section 351.102(e)(3);(5)  a municipality that contains more than 75 percent of the population of a county with a population of 1.5 million or more;(6)  a municipality with a population of 150,000 or more but less than 200,000 that is partially located in at least one county with a population of 125,000 or more;(7)  a municipality with a population of 150,000 or more but less than one million that is located in one county with a population of 2.3 million or more;(8)  a municipality with a population of 180,000 or more that:(A)  is located in two counties, each with a population of 100,000 or more; and(B)  contains an American Quarter Horse Hall of Fame and Museum;(9)  a municipality with a population of 96,000 or more that is located in a county that borders Lake Palestine;(10)  a municipality with a population of 96,000 or more that is located in a county that contains the headwaters of the San Gabriel River;(11)  a municipality with a population of 99,900 or more but less than 111,000 that is located in a county with a population of 135,000 or more;(12)  a municipality with a population of 110,000 or more but less than 135,000 at least part of which is located in a county with a population of less than 135,000;(13)  a municipality with a population of 9,000 or more but less than 10,000 that is located in two counties, each of which has a population of 662,000 or more and a southern border with a county with a population of 2.3 million or more;(14)  a municipality with a population of 200,000 or more but less than 300,000 that contains a component institution of the Texas Tech University System;(15)  a municipality with a population of 95,000 or more that:(A)  is located in more than one county; and(B)  borders Lake Lewisville;(16)  a municipality with a population of 45,000 or more that:(A)  contains a portion of Cedar Hill State Park;(B)  is located in two counties, one of which has a population of two million or more and one of which has a population of 149,000 or more; and(C)  has adopted a capital improvement plan for the construction or expansion of a convention center facility;(17)  a municipality with a population of less than 6,000 that:(A)  is almost wholly located in a county with a population of 600,000 or more that is adjacent to a county with a population of two million or more;(B)  is partially located in a county with a population of 1.8 million or more that is adjacent to a county with a population of two million or more;(C)  has a visitor center and museum located in a 19th-century rock building in the municipality's downtown; and(D)  has a waterpark open to the public;(18)  a municipality with a population of 56,000 or more that:(A)  borders Lake Ray Hubbard; and(B)  is located in two counties, one of which has a population of less than 80,000;(19)  a municipality with a population of 83,000 or more that:(A)  borders Clear Lake; and(B)  is primarily located in a county with a population of less than 300,000;(20)  a municipality with a population of less than 2,000 that:(A)  is located adjacent to a bay connected to the Gulf of Mexico;(B)  is located in a county with a population of 290,000 or more that is adjacent to a county with a population of four million or more; and(C)  has a boardwalk on the bay;(21)  a municipality with a population of 75,000 or more that:(A)  is located wholly in one county with a population of 575,000 or more that is adjacent to a county with a population of four million or more; and(B)  has adopted a capital improvement plan for the construction or expansion of a convention center facility;(22)  a municipality with a population of less than 75,000 that is located in three counties, at least one of which has a population of four million or more;(23)  an eligible coastal municipality with a population of 3,000 or more but less than 5,000;(24)  a municipality with a population of 90,000 or more but less than 150,000 that:(A)  is located in three counties; and(B)  contains a branch campus of a component institution of the University of Houston System;(25)  a municipality that is:(A)  primarily located in a county with a population of four million or more; and(B)  connected by a bridge to a municipality described by Subdivision (20);(26)  a municipality with a population of 20,000 or more but less than 25,000 that:(A)  contains a portion of Mustang Bayou; and(B)  is wholly located in a county with a population of less than 500,000;(27)  a municipality with a population of 70,000 or more but less than 90,000 that is located in two counties, one of which has a population of four million or more and the other of which has a population of less than 50,000;(28)  a municipality with a population of 10,000 or more that:(A)  is wholly located in a county with a population of four million or more; and(B)  has a city hall located less than three miles from a space center operated by an agency of the federal government;(29)  a municipality that is the county seat of a county:(A)  through which the Pedernales River flows; and(B)  in which the birthplace of a president of the United States is located;(30)  a municipality that contains a portion of U.S. Highway 79 and State Highway 130;(31)  a municipality with a population of 48,000 or more but less than 95,000 that is located in two counties, one of which has a population of 900,000 or more but less than 1.7 million;(32)  a municipality with a population of less than 25,000 that contains a museum of Western American art;(33)  a municipality with a population of 50,000 or more that is the county seat of a county that contains a portion of the Sam Houston National Forest;(34)  a municipality with a population of less than 25,000 that:(A)  contains a cultural heritage museum; and(B)  is located in a county that borders the United Mexican States and the Gulf of Mexico;(35)  a municipality that is the county seat of a county that:(A)  has a population of 115,000 or more;(B)  is adjacent to a county with a population of 1.8 million or more; and(C)  hosts an annual peach festival;(36)  a municipality that is the county seat of a county that:(A)  has a population of 585,000 or more; and(B)  is adjacent to a county with a population of four million or more;(37)  a municipality with a population of less than 10,000 that:(A)  contains a component university of The Texas A&M University System; and(B)  is located in a county adjacent to a county that borders Oklahoma;(38)  a municipality with a population of less than 6,100 that:(A)  is located in two counties, each of which has a population of 600,000 or more but less than two million; and(B)  hosts an annual Cajun Festival;(39)  a municipality with a population of 13,000 or more that:(A)  is located on an international border; and(B)  is located in a county:(i)  with a population of less than 400,000; and(ii)  in which at least one World Birding Center site is located;(40)  a municipality with a population of 4,000 or more that:(A)  is located on an international border; and(B)  is located not more than five miles from a state historic site that serves as a visitor center for a state park that contains 300,000 or more acres of land;(41)  a municipality with a population of 36,000 or more that is adjacent to at least two municipalities described by Subdivision (15);(42)  a municipality with a population of 28,000 or more in which is located a historic railroad depot and heritage center;(43)  a municipality located in a county that has a population of not more than 300,000 and in which a component university of the University of Houston System is located;(44)  a municipality with a population of less than 500,000 that is:(A)  located in two counties; and(B)  adjacent to a municipality described by Subdivision (31); and(45)  a municipality that:(A)  has a population of more than 67,000; and(B)  is located in two counties with 90 percent of the municipality's territory located in a county with a population of at least 580,000, and the remaining territory located in a county with a population of at least four million.|Added by Acts 2019, 86th Leg., R.S., Ch. 952 (H.B. 4347), Sec. 8, eff. September 1, 2019.Amended by: Acts 2021, 87th Leg., R.S., Ch. 469 (H.B. 4103), Sec. 3, eff. June 14, 2021.|