Texas Tax Code

§ 302.101 — OCCUPATION TAXES

TX § 302.101Title 3. LOCAL TAXATION · Part A. GENERAL TAXING AUTHORITY AND PROVISIONS · Ch. 302. TAXATION POWERS OF MUNICIPALITIES · Art. B. GENERAL PROVISIONS RELATING TO EXCISE TAXES

Statute text

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(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.

Legislative history

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