Local Government Code §501.107

(a) This section applies only to a corporation that: (1) is authorized to be created by a municipality wholly or partly located in a county that: (A) is bordered by the Rio Grande; (B) has a population of at least 500,000; and (C) has wholly or partly within its boundaries at least four municipalities each of which has a population of at least 25,000; and (2) does not support a project, as defined by this subchapter, with sales and use tax revenue collected under Chapter 504 or 505 . (b) For a corporation to which this section applies, in this subtitle, "project" includes expenditures found by the board of directors to be required or suitable for infrastructure necessary to promote or develop new or expanded business enterprises, including airports, ports, and sewer or solid waste disposal facilities.