Occupations Code › Title 13 › Chapter 2021

Texas Occupations Code § 2021.007

Fee or Payment in Lieu of Other State Taxes and Fees

General Provisions

(a) A fee or payment collected by this state under this subtitle is in lieu of any other fee, payment, or tax imposed by this state.

(b) This section does not preclude the application of:

(1) the sales tax or an increase in the sales tax to the sale or purchase of a taxable item by a person licensed under this subtitle; or

(2) the franchise tax to a person licensed under this subtitle.

Official text of the Texas Occupations Code as published by the Texas Legislative Council.

Official source
Legislative history

Added by Acts 2017, 85th Leg., R.S., Ch. 963 (S.B. 1969), Sec. 1.01, eff. April 1, 2019.