{"data":{"id":"us-tx/tex.-tax-code-101.008","jurisdiction":"us-tx","citation":"Tex. Tax Code § 101.008","heading":"OCCUPATION TAXES LEVIED BY LOCAL GOVERNMENTS.","body":"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.\nActs 1981, 67th Leg., p. 1493, ch. 389, Sec. 1, eff. Jan. 1, 1982.","path":["TAX CODE","TITLE 2. STATE TAXATION","SUBTITLE A. GENERAL PROVISIONS","CHAPTER 101. GENERAL PROVISIONS"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.101.htm#101.008","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"230336878272c466d947bba2e0dc1f40a4b99bf9796bda574926b98cc715067f","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-101.007","next":"us-tx/tex.-tax-code-101.009"},"notice":"GroundRules: Original legal text. Not legal advice."}