Texas Tax Code

Sec. § 351.151
Definitions


In this subchapter:

(1)

“Infrastructure” includes:

(A)

a road, street, highway, bridge, overpass, underpass, and interchange;

(B)

a fresh, reuse, or alternative water supply system, sanitary sewer system, and storm drainage system;

(C)

an electric system, telecommunications system, and gas system;

(D)

signage, landscaping, and hardscaping; and

(E)

a public amenity or public area, such as a plaza, park, or trail.

(2)

“Qualified convention center facility” means a facility that has been or will be constructed and that:

(A)

is primarily used to host conventions or meetings;

(B)

is wholly owned by a municipality to which this subchapter applies, and none of which is or may be owned through an undivided common interest;

(C)

is connected to a qualified hotel or has an exterior wall that is located not more than 1,000 feet from the nearest exterior wall of a qualified hotel;

(D)

is not located in a hotel, sports stadium, or other structure but may share common infrastructure or facilities with a hotel, such as a heating, ventilation, and air-conditioning system, electrical system, or kitchen;

(E)

has at least 10,000 square feet of continuous meeting space; and

(F)

is configurable to simultaneously accommodate multiple events described by Paragraph (A) of different sizes and types.

(3)

“Qualified hotel” means a hotel that is designated by a municipality to which this subchapter applies as the hotel that is part of a qualified project. A qualified hotel:

(A)

must be located on land owned by the designating municipality;

(B)

must be connected to a qualified convention center facility or have an exterior wall that is located not more than 1,000 feet from the nearest exterior wall of the qualified convention center facility; and

(C)

may consist of two or more towers, regardless of whether named differently, branded differently, reporting different addresses to the comptroller under this code, or reporting taxes separately to the comptroller under this code, that:

(i)

are constructed at the same time;

(ii)

are connected to each other or to a qualified convention center facility; and

(iii)

each meet the requirements of Paragraphs (A) and (B).

(4)

“Qualified project” means a project:

(A)

to:

(i)

acquire, construct, repair, remodel, expand, or equip a qualified convention center facility; or

(ii)

acquire, lease, construct, repair, remodel, expand, or equip a qualified hotel; and

(B)

that may include:

(i)

acquiring, leasing, constructing, repairing, remodeling, expanding, or equipping:
(a)
a restaurant, bar, retail establishment, or spa located in a qualified convention center facility or qualified hotel or connected to a qualified convention center facility or qualified hotel, including by a covered walkway; or
(b)
a parking area or structure, the nearest property line of which is located not more than 1,000 feet from the nearest property line of a qualified convention center facility or qualified hotel;

(ii)

acquiring, constructing, repairing, remodeling, or expanding infrastructure that:
(a)
is directly related to and necessary for the qualified convention center facility or qualified hotel; and
(b)
is located within the property lines of the qualified convention center facility or qualified hotel, or not more than 1,000 feet from the nearest property line of the facility or hotel; or

(iii)

acquiring a property right, including a fee simple interest, easement, or other interest in connection with a purpose described by this subdivision.
Added by Acts 2019, 86th Leg., R.S., Ch. 952 (H.B. 4347), Sec. 8, eff. September 1, 2019.
Source

Last accessed
Jun. 7, 2021