Texas Tax Code

§ 181.151 — RESTRICTION ON TAXING AUTHORITY OF MUNICIPALITIES

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

TX § 181.151Title 2. STATE TAXATION · Part G. GROSS RECEIPTS AND MIXED BEVERAGE TAXES · Ch. 181. CEMENT PRODUCTION TAX · Art. D. RESTRICTION ON MUNICIPALITIES

Statute text

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A municipal corporation may not impose an occupation tax similar to the tax imposed by this chapter.

Legislative history

Acts 1981, 67th Leg., p. 1713, ch. 389, Sec. 1, eff. Jan. 1, 1982.