Tex. Tax Code Section 302.101
Occupation Taxes

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

Source: Section 302.101 — Occupation Taxes, https://statutes.­capitol.­texas.­gov/Docs/TX/htm/TX.­302.­htm#302.­101 (accessed May 26, 2025).

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May 26, 2025

§ 302.101. Occupation Taxes's source at texas​.gov