This subchapter applies only to a local government corporation that:

1. (1) is authorized to collect a municipal hotel occupancy tax; and
2. (2) is located in a county with a population of 3.3 million or more.

Added by Acts 2019, 86th Leg., R.S., Ch. 301 (H.B. 4174), Sec. 1.01, eff. April 1, 2021.