Tex.
Tax Code Section 351.152
Applicability
(1)
a municipality described by Section 351.001 (Definitions)(7)(B);(2)
a municipality described by Section 351.001 (Definitions)(7)(D);(3)
a municipality described by Section 351.001 (Definitions)(7)(E);(4)
a municipality described by Section 351.102 (Pledge for Bonds)(e)(3);(5)
a municipality that contains more than 70 percent of the population of a county with a population of 1.5 million or more;(6)
a municipality with a population of 175,000 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 250,000 or more but less than one million that is located in one county with a population of 2.5 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 at least 95,000 that is located in a county that is bisected by United States Highway 385 and has a population of not more than 170,000;(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 28,000 or more but less than 31,000 that is located in two counties, each of which has a population of 900,000 or more and a southern border with a county with a population of 2.5 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 2.5 million or more and one of which has a population of 190,000 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 10,000 that:(A)
is almost wholly located in a county with a population of 900,000 or more that is adjacent to a county with a population of 2.5 million or more;(B)
is partially located in a county with a population of 2.1 million or more that is adjacent to a county with a population of 2.5 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 60,000 or more that:(A)
borders Lake Ray Hubbard; and(B)
is located in two counties, one of which has a population of less than 110,000;(19)
a municipality with a population of 110,000 or more that:(A)
borders Clear Lake; and(B)
is primarily located in a county with a population of less than 355,000;(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 800,000 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 70,000 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 2,900 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 25,000 or more but less than 30,000 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 70,000 or more but less than 115,000 that is located in two counties, one of which has a population of 1.1 million or more but less than 1.9 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 2.1 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 800,000 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 17,000 that:(A)
is located in two counties, each of which has a population of 900,000 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 3,200 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 that is located in a county with a population of 240,000 or more that contains a portion of the Blanco River and 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);(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 800,000, and the remaining territory located in a county with a population of at least four million;(46)
a municipality that:(A)
has a population of 100,000 or more; and(B)
is wholly located in, but is not the county seat of, a county with a population of one million or more:(i)
in which all or part of a municipality with a population of one million or more is located; and(ii)
that is adjacent to a county with a population of 2.5 million or more;(47)
a municipality that is the county seat of a county bordering the Gulf of Mexico and the United Mexican States;(48)
a municipality that is bisected by the Guadalupe River and is the county seat of a county with a population of 170,000 or more;(49)
a municipality with a population of 70,000 or more but less than 150,000 that borders Joe Pool Lake;(50)
a municipality with a population of 115,000 or more that borders the Neches River;(51)
a municipality described by Section 351.101 (Use of Tax Revenue)(k);(52)
a municipality that is the county seat of a county:(A)
through which the Brazos River flows; and(B)
in which a national monument is located;(53)
a municipality with a population of 45,000 or more that:(A)
is not the county seat of a county;(B)
is located in a single county; and(C)
contains a portion of Lake Lewisville;(54)
a municipality that is the county seat of a county with a population of more than 900,000 that is adjacent to two counties, each of which has a population of more than 1.8 million;(55)
a municipality that hosts an annual wine festival and is located in three counties, each of which has a population of more than 900,000;(56)
a municipality that has a population of at least 150,000 but less than 1,300,000 and is partially located in a county that contains a portion of Cedar Creek Reservoir;(57)
a municipality that is located in a county that contains a portion of Cedar Creek Reservoir and in which a private college is located;(58)
a municipality that is the county seat of a county:(A)
with a population of one million or more;(B)
in which all or part of a municipality with a population of one million or more is located; and(C)
that is located adjacent to a county with a population of 2.5 million or more;(59)
a municipality that is the county seat of a county that contains a portion of Cedar Creek Reservoir and borders a county with a population of more than 240,000;(60)
a municipality with a population of more than 80,000 but less than 150,000 that is located in a county with a population of more than 369,000 but less than 864,000 that contains part of an active duty United States Army installation;(61)
a municipality with a population of 750,000 or more that is located in a county with a population of 1.5 million or less;(62)
a municipality with a population of less than 7,000 that contains a country music hall of fame;(63)
a municipality with a population of 35,000 or more that contains a railroad museum and is located in a county that:(A)
has a population of 800,000 or more; and(B)
is adjacent to a county with a population of four million or more; and(64)
a municipality:(A)
that is the county seat of a county:(i)
with a population of 60,000 or less; and(ii)
that borders the Rio Grande; and(B)
in which is located a United States military fort listed in the National Register of Historic Places.
Source:
Section 351.152 — Applicability, https://statutes.capitol.texas.gov/Docs/TX/htm/TX.351.htm#351.152
(accessed Apr. 13, 2024).