(a) This section applies only to a municipality that is the county seat of a county that:
(1) has a population of less than 40,000;
(2) contains a portion of Lake Corpus Christi; and
(3) is adjacent to a county that has a population of less than 400,000 and contains a municipality with a population of at least 300,000.
(b) In addition to other authorized uses, a municipality to which this section applies may use revenue derived from the tax imposed under this chapter to promote tourism by enhancing and upgrading an existing sports facility or field, provided that the municipality complies with § 351.1076.