Tex. Gov't Code Section 2303.003
Definitions


In this chapter:

(1)

“Bank” means the Texas Economic Development Bank established under Chapter 489 (Texas Economic Development Bank).

(1-a)

“Block group” has the meaning assigned by the Bureau of the Census of the United States Department of Commerce.

(1-b)

“Day” means the period between 8 a.m. and 5 p.m. of a day other than a Saturday, Sunday, or state or federal holiday.

(1-c)

“Distressed county” means a county:

(A)

that has a poverty rate above 15.4 percent;

(B)

in which at least 25.4 percent of the adult population does not hold a high school diploma or high school equivalency certificate; and

(C)

that has an unemployment rate that has remained above 4.9 percent during the preceding five years.

(2)

Repealed by Acts 2003, 78th Leg., ch. 814, Sec. 6.01(6).

(3)

“Enterprise zone” means an area designated as an enterprise zone under this chapter.

(3-a)

“Governing body of an enterprise zone” means the governing body of a municipality or county in which an enterprise zone is located.

(4)

Repealed by Acts 2003, 78th Leg., ch. 814, Sec. 6.01(6).

(5)

“Nominating body” means the governing body of a municipality or county that nominates a project or activity of a qualified business for designation as an enterprise project.

(5-a)

“Office” means the Texas Economic Development and Tourism Office within the office of the governor.

(6)

“Qualified business” means a person certified as a qualified business under Section 2303.402 (Qualified Business).

(6-a)

“Qualified business site” means the specific business site of an enterprise project.

(7)

“Qualified employee” means a person who:

(A)

is a resident of this state;

(B)

works for a qualified business;

(C)

receives wages from the qualified business from which employment taxes are deducted; and

(D)

meets one of the following qualifications:
(i)
the person performs at least 50 percent of the person’s service for the business at the qualified business site;
(ii)
if the person engages in the transportation of goods or services, the person reports to the qualified business site and resides within 50 miles of the qualified business site; or
(iii)
if the person engages in services off-site, the person is assigned to the qualified business site and resides within 25 miles of the qualified business site.

(8)

“Qualified hotel project” means a hotel proposed to be constructed by a municipality or a nonprofit municipally sponsored local government corporation created under the Texas Transportation Corporation Act, Chapter 431 (Texas Transportation Corporation Act), Transportation Code, that is within 1,000 feet of a convention center owned by a municipality having a population of 1,500,000 or more, including shops, parking facilities, and any other facilities ancillary to the hotel.

(9)

“Veteran” means a person who:

(A)

has served in:
(i)
the army, navy, air force, coast guard, or marine corps of the United States;
(ii)
the state military forces as defined by Section 431.001 (Definitions); or
(iii)
an auxiliary service of one of those branches of the armed forces; and

(B)

has been honorably discharged from the branch of the service in which the person served.
Added by Acts 1993, 73rd Leg., ch. 268, Sec. 1, eff. Sept. 1, 1993. Amended by Acts 1995, 74th Leg., ch. 76, Sec. 5.50, 5.55, eff. Sept. 1, 1995; Acts 1999, 76th Leg., ch. 1121, Sec. 1, eff. Sept. 1, 1999; Acts 2003, 78th Leg., ch. 814, Sec. 3.01, 6.01(6), eff. Sept. 1, 2003.
Amended by:
Acts 2005, 79th Leg., Ch. 1243 (H.B. 1659), Sec. 1, eff. September 1, 2005.
Acts 2007, 80th Leg., R.S., Ch. 1114 (H.B. 3694), Sec. 1, eff. June 15, 2007.
Acts 2013, 83rd Leg., R.S., Ch. 490 (S.B. 1719), Sec. 1, eff. June 14, 2013.
Acts 2013, 83rd Leg., R.S., Ch. 802 (S.B. 1548), Sec. 1, eff. June 14, 2013.
Acts 2015, 84th Leg., R.S., Ch. 227 (H.B. 1964), Sec. 4, eff. May 29, 2015.
Acts 2015, 84th Leg., R.S., Ch. 591 (S.B. 100), Sec. 1, eff. September 1, 2015.
Acts 2023, 88th Leg., R.S., Ch. 690 (H.B. 1515), Sec. 14, eff. September 1, 2023.

Source: Section 2303.003 — Definitions, https://statutes.­capitol.­texas.­gov/Docs/GV/htm/GV.­2303.­htm#2303.­003 (accessed Apr. 29, 2024).

2303.001
Short Title
2303.002
Purposes
2303.003
Definitions
2303.004
Jurisdiction of Municipality
2303.051
General Powers and Duties
2303.052
Bank Report Regarding Program
2303.053
Assistance
2303.054
Coordination with Other Governmental Entities
2303.101
Qualification for Enterprise Zone Designation
2303.109
Period of Designation
2303.201
Administration by Governing Body
2303.204
Liaison
2303.205
Annual Report
2303.401
Definitions
2303.402
Qualified Business
2303.403
Prohibition on Qualified Business Certification
2303.404
Request for Application for Enterprise Project Designation
2303.405
Application for Enterprise Project Designation
2303.406
Enterprise Project Designation
2303.407
Allocation of Jobs Eligible for Tax Refund
2303.408
Duration of Certain Designations
2303.501
Exemptions from State Regulation
2303.502
Review of State Agency Rules
2303.503
State Preferences
2303.504
State Tax Refunds
2303.505
Local Sales and Use Tax Refunds
2303.506
Reduction or Elimination of Local Fees or Taxes
2303.507
Tax Increment Financing and Abatement
2303.509
Development Bonds
2303.510
Industrial Development Corporation
2303.511
Other Local Incentives
2303.513
Disposition of Public Property in Enterprise Zone
2303.514
Waiver of Performance Bond
2303.515
Liability of Contractor or Architect
2303.516
Monitoring Qualified Business or Enterprise Project Commitments
2303.517
Report
2303.4051
Ordinance or Order for Identification of Local Incentives
2303.4052
Required Information from Nominating Body
2303.4071
Maximum Tax Refund
2303.4072
Enterprise Project Claim for State Benefit
2303.5055
Refund, Rebate, or Payment of Tax Proceeds to Qualified Hotel Project

Accessed:
Apr. 29, 2024

§ 2303.003’s source at texas​.gov