Tex. Tax Code Section 302.102
Tax Collection Powers

(a)

The governing body of a Type A general-law municipality may adopt ordinances and make rules relating to the imposition, assessment, and collection of taxes, except ad valorem taxes, authorized by this subchapter. An ordinance may provide for the sale of real and personal property for the collection of a tax authorized by this subchapter.

(b)

A home-rule municipality may collect taxes that are authorized by the charter of the municipality or by law and may impose penalties for delinquent taxes. This subsection does not apply to property taxes.
Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.

Source: Section 302.102 — Tax Collection Powers, https://statutes.­capitol.­texas.­gov/Docs/TX/htm/TX.­302.­htm#302.­102 (accessed May 26, 2025).

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