{"data":{"id":"us-tx/tex.-tax-code-302.101","jurisdiction":"us-tx","citation":"Tex. Tax Code § 302.101","heading":"OCCUPATION TAXES.","body":"(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.\n(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.\nAdded by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.","path":["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"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.302.htm#302.101","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"48611742b2859cee853f63e9952b5dc9504f6ca85265e0ce1c246bb27d182c40","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-302.002","next":"us-tx/tex.-tax-code-302.102"},"notice":"GroundRules: Original legal text. Not legal advice."}