(a) In this section, “qualified establishment” means an establishment:
(1) that is located on land:
(A) owned by a municipality; or
(B) owned by:
(i) any person if the establishment is located in a municipality described by § 351.152(3);
(ii) the federal government if the establishment is located in a municipality described by § 351.152(6); or
(iii) a nonprofit corporation, including a public facility corporation, that is acting as or on behalf of, or that is controlled by, a municipality, if the establishment is located in a municipality described by § 351.152(5);
(2) the nearest exterior wall of which is located not more than 1,000 feet from the nearest exterior wall of a qualified hotel or qualified convention center facility;
(3) that is constructed:
(A) on or after the date the municipality commences a qualified project under this subchapter; or
(B) at any time if the establishment is located in a municipality described by § 351.152(3);
(4) that is not a sports stadium; and
(5) that is the type of establishment described by Subsection (c-1) from which the municipality is entitled to receive revenue under Subsection (d).
(b) This section applies only to:
(1) a municipality described by § 351.152(3);
(1-a) a municipality described by § 351.152(5);
(2) a municipality described by § 351.152(6);
(3) a municipality described by § 351.152(7);
(4) a municipality described by § 351.152(10);
(4-a) a municipality described by § 351.152(14);
(5) a municipality described by § 351.152(16);
(6) a municipality described by § 351.152(22);
(7) a municipality described by § 351.152(25);
(8) a municipality described by § 351.152(34);
(9) a municipality described by § 351.152(35);
(10) a municipality described by § 351.152(36);
(11) a municipality described by § 351.152(38);
(11-a) a municipality described by § 351.152(41);
(12) a municipality described by § 351.152(43);
(13) a municipality described by § 351.152(46);
(14) a municipality described by § 351.152(47);
(15) a municipality described by § 351.152(49);
(16) a municipality described by § 351.152(53);
(17) a municipality described by § 351.152(54);
(18) a municipality described by § 351.152(56); and
(19) a municipality described by § 351.152(58).

Ask a legal question, get an answer ASAP!
Click here to chat with a lawyer about your rights.

Terms Used In Texas Tax Code 351.157

  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Person: includes corporation, organization, government or governmental subdivision or agency, business trust, estate, trust, partnership, association, and any other legal entity. See Texas Government Code 311.005