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

Tex. Tax Code § 302.101: OCCUPATION TAXES.

Where this section sits in the code

TAX CODE
TITLE 3. LOCAL TAXATION
SUBTITLE A. GENERAL TAXING AUTHORITY AND PROVISIONS
CHAPTER 302. TAXATION POWERS OF MUNICIPALITIES
SUBCHAPTER B. GENERAL PROVISIONS RELATING TO EXCISE TAXES

(a) The governing body of a municipality, other than a Type C general-law municipality having 200 or fewer inhabitants, may impose and collect occupation taxes.

(b) A license required by a Type A general-law municipality may not extend to more than one establishment or apply to more than one occupation, business, or calling and may not be imposed except by a vote of two-thirds of the elected aldermen.

Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.

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

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