Texas Tax Code 351.153 – Exception to Ownership Requirement
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(a) This section applies only to a municipality described by § 351.152(5), (6), (29), or (58).
(b) § 351.151(2)(B) does not apply to a facility that otherwise meets the requirements of a qualified convention center facility under § 351.151.
(c) § 351.151(3)(A) does not apply to a hotel that otherwise meets the requirements of a qualified hotel under § 351.151.