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Tex. Tax Code § 101.008

This is the official text of Tex. Tax Code § 101.008, part of Texas’s Tax Code — governs state and local taxation.

Not legal advice. This page reproduces the official text of a government statute for reference only. Laws change, and how a statute applies depends on your specific facts. For advice about your situation, consult a licensed attorney in your state.

§ 101.008. OCCUPATION TAXES LEVIED BY LOCAL GOVERNMENTS.

Official statutory text

No city, county, or other political subdivision may levy an occupation tax imposed by this title unless specifically permitted to do so by state law.

Status: in_force · Read it on the official government site

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About this page: Statute text is reproduced from official government publishers via the Open US Law dataset (Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine (Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.