{"data":{"id":"us-tx/tex.-tax-code-181.151","jurisdiction":"us-tx","citation":"Tex. Tax Code § 181.151","heading":"RESTRICTION ON TAXING AUTHORITY OF MUNICIPALITIES.","body":"A municipal corporation may not impose an occupation tax similar to the tax imposed by this chapter.\nActs 1981, 67th Leg., p. 1713, ch. 389, Sec. 1, eff. Jan. 1, 1982.","path":["TAX CODE","TITLE 2. STATE TAXATION","SUBTITLE G. GROSS RECEIPTS AND MIXED BEVERAGE TAXES","CHAPTER 181. CEMENT PRODUCTION TAX","SUBCHAPTER D. RESTRICTION ON MUNICIPALITIES"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.181.htm#181.151","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"aef6c3ac6e5c872f966e5bd5ff4226da604cd3a7038e496782f78e42b89e86d1","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-181.105","next":"us-tx/tex.-tax-code-181.201"},"notice":"GroundRules: Original legal text. Not legal advice."}