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Tex. Tax Code § 302.101

OCCUPATION TAXES

Texas · Texas Tax Code · Status: effective

Taxation
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Tex. Tax Code § 302.101, OCCUPATION TAXES, Texas, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/575876
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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.