EXCEPTION TO OWNERSHIP REQUIREMENT.

Tex. TAX Code § 351.153.
in effect
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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.
Source: TX Statutes (Official Site)URL: https://statutes.capitol.texas.gov/Fetched: 6/29/2026

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