Texas Tax Code - TAX § 351.151. Definitions

(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.

(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.

(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:

(A) to:

(B) that may include: