2023 Texas Statutes › Tax Code › Title 3 - Local Taxation › Subtitle D - Local Hotel Occupancy Taxes › Chapter 351 - Municipal Hotel Occupancy Taxes › Subchapter A. Imposition and Collection of Tax › Section 351.001. Definitions

Sec. 351.001.  DEFINITIONS.  In this chapter:
(1)  "Municipality" includes any incorporated city, town, or village.
(2)  "Convention center facilities" or "convention center complex" means facilities that are primarily used to host conventions and meetings.  The term means civic centers, civic center buildings, auditoriums, exhibition halls, and coliseums that are owned by the municipality or other governmental entity or that are managed in whole or part by the municipality.  In a municipality with a population of 1.5 million or more, "convention center facilities" or "convention center complex" means civic centers, civic center buildings, auditoriums, exhibition halls, and coliseums that are owned by the municipality or other governmental entity or that are managed in part by the municipality, hotels owned by the municipality or a nonprofit municipally sponsored local government corporation created under Chapter 431, Transportation Code, within 1,000 feet of a convention center owned by the municipality, or a historic hotel owned by the municipality or a nonprofit municipally sponsored local government corporation created under Chapter 431, Transportation Code, within one mile of a convention center owned by the municipality.  The term includes parking areas or facilities that are for the parking or storage of conveyances and that are located at or within 1,500 feet of the convention center facilities.  The term also includes a hotel owned by or located on land that is owned by an eligible central municipality or by a nonprofit corporation acting on behalf of an eligible central municipality and that is located within 1,000 feet of a convention center facility owned by the municipality.  The term also includes a hotel that is owned in part by an eligible central municipality described by Subdivision (7)(D) and that is located within 1,000 feet of a convention center facility.  For purposes of this subdivision, "meetings" means gatherings that:
(A)  are attended by:
(i)  tourists; or
(ii)  individuals who spend the night at a hotel or attend a meeting at a hotel; and
(B)  enhance and promote tourism and the convention and hotel industry.
(3)  "Eligible coastal municipality" means:
(A) a home-rule municipality that borders on the Gulf of Mexico and has a population of less than 80,000; or
(B)  a municipality that borders on the Gulf of Mexico and has a population of less than 1,500.
(4)  "Hotel" has the meaning assigned by Section 156.001.
(5)  "Tourism" means the guidance or management of tourists.
(6)  "Tourist" means an individual who travels from the individual's residence to a different municipality, county, state, or country for business, pleasure, recreation, education, or culture.
(7)  "Eligible central municipality" means:
(A)  a municipality with a population of more than 140,000 but less than 1.5 million that is located in a county with a population of one million or more and that has adopted a capital improvement plan for the construction or expansion of a convention center facility;
(B)  a municipality with a population of 250,000 or more that:
(i)  is located wholly or partly on a barrier island that borders the Gulf of Mexico;
(ii)  is located in a county with a population of 300,000 or more; and
(iii)  has adopted a capital improvement plan to expand an existing convention center facility;
(C)  a municipality with a population of 200,000 or more that:
(i)  is located in two counties both of which have a population of 900,000 or more; and
(ii)  has adopted a capital improvement plan for the construction or expansion of a convention center facility;
(D)  a municipality with a population of less than 50,000 that contains a general academic teaching institution that is not a component institution of a university system, as those terms are defined by Section 61.003, Education Code; or
(E)  a municipality with a population of 640,000 or more that:
(i)  is located on an international border; and
(ii)  has adopted a capital improvement plan for the construction or expansion of a convention center facility.
(8)  "Visitor information center" or "tourism information center" means a building or a portion of a building that is primarily used to distribute or disseminate information to tourists.
(9)  "Revenue" includes any interest derived from the revenue.
(10)  "Multiuse facility" means a facility at which the majority of events attract tourists who substantially increase economic activity at hotels in the municipality in which the facility is located.
(11)  "Eligible barrier island coastal municipality" means a municipality:
(A)  that borders on the Gulf of Mexico;
(B)  that is located wholly on a barrier island; and
(C)  the boundaries of which are within 30 miles of the United Mexican States.
(12)  "Retail establishment" means an establishment engaged in activities described by North American Industry Classification System subsector code 442, 443, 445, 446, 448, 451, 452, or 453.
Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.  Amended by Acts 1989, 71st Leg., ch. 1110, Sec. 1, eff. Oct. 1, 1989;  Acts 1993, 73rd Leg., ch. 231, Sec. 1, eff. Aug. 30, 1993;  Acts 1993, 73rd Leg., ch. 620, Sec. 1, eff. Aug. 30, 1993;  Acts 1993, 73rd Leg., ch. 680, Sec. 1, eff. Sept. 1, 1993;  Acts 1995, 74th Leg., ch. 76, Sec. 17.01(51), eff. Sept. 1, 1995;  Acts 1995, 74th Leg., ch. 454, Sec. 5, eff. Sept. 1, 1995;  Acts 1997, 75th Leg., ch. 165, Sec. 30.273, eff. Sept. 1, 1997;  Acts 1999, 76th Leg., ch. 495, Sec. 1, eff. Sept. 1, 1999;  Acts 1999, 76th Leg., ch. 1004, Sec. 1, eff. Sept. 1, 1999;  Acts 1999, 76th Leg., ch. 1467, Sec. 2.71, eff. Oct. 1, 1999;  Acts 2001, 77th Leg., ch. 1308, Sec. 1, eff. June 16, 2001.
Amended by:
Acts 2009, 81st Leg., R.S., Ch. 264 (H.B. 2032), Sec. 3, eff. May 30, 2009.
Acts 2009, 81st Leg., R.S., Ch. 1220 (S.B. 1247), Sec. 1, eff. September 1, 2009.
Acts 2009, 81st Leg., R.S., Ch. 1271 (H.B. 1324), Sec. 1, eff. June 19, 2009.
Acts 2011, 82nd Leg., R.S., Ch. 179 (S.B. 977), Sec. 3, eff. May 28, 2011.
Acts 2013, 83rd Leg., R.S., Ch. 490 (S.B. 1719), Sec. 4, eff. June 14, 2013.
Acts 2015, 84th Leg., R.S., Ch. 227 (H.B. 1964), Sec. 1, eff. May 29, 2015.
Acts 2017, 85th Leg., R.S., Ch. 267 (H.B. 1896), Sec. 2, eff. September 1, 2017.
Acts 2019, 86th Leg., R.S., Ch. 952 (H.B. 4347), Sec. 1, eff. September 1, 2019.
Acts 2023, 88th Leg., R.S., Ch. 357 (S.B. 1420), Sec. 1, eff. June 2, 2023.
Acts 2023, 88th Leg., R.S., Ch. 553 (H.B. 4494), Sec. 1, eff. June 11, 2023.
Acts 2023, 88th Leg., R.S., Ch. 643 (H.B. 3727), Sec. 1, eff. June 12, 2023.
Acts 2023, 88th Leg., R.S., Ch. 644 (H.B. 4559), Sec. 227, eff. September 1, 2023.