Tex. Tax Code § 302.101
This is the official text of Tex. Tax Code § 302.101, part of Texas’s Tax Code — governs state and local taxation.
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§ 302.101. OCCUPATION TAXES.
Official statutory text
(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.
(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.
Status: in_force · Read it on the official government site
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