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Texas · Through 89th 2nd Called Legislative Session, 2025

Tex. Tax Code § 101.008: OCCUPATION TAXES LEVIED BY LOCAL GOVERNMENTS.

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Where this section sits in the code
  1. TAX CODE
  2. TITLE 2. STATE TAXATION
  3. SUBTITLE A. GENERAL PROVISIONS
  4. CHAPTER 101. GENERAL PROVISIONS

No city, county, or other political subdivision may levy an occupation tax imposed by this title unless specifically permitted to do so by state law.

Acts 1981, 67th Leg., p. 1493, ch. 389, Sec. 1, eff. Jan. 1, 1982.

Collected 2026-08-27T01:47:41Z. Source file · JSON

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